Search Rutgers Law Library N.J. Court Opinions

1 DOREEN A. SCOTT, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... to this section, subject to the restrictions [set forth thereafter]. [N.J.S.A. 54A:4-7(a)(1).] For tax years 2016 and 2017, the percentage ... the federal benefit; 37% for 2018; and 39% for 2019. N.J.S.A. 54A:4-7(a)(2)(i), (j), (k).2 The Act further provides ... shall file a joint return or claim for the credit. [ N.J.S.A. 54A:4-7(a)(3). See also L. 2000, c. 80, § 2 ... 2 For 2020 and going forward, the percentage is 40%. N.J.S.A. 54A:4-7(a)(2)(l). 3 There is also qualified widow and ... status impacts EITC eligibility since joint tax status is necessary. N.J.S.A. 54A:4-7(a)(3). The Director determined Ms. Scott did not qualify ... file a joint return or claim for the credit.” N.J.S.A. 54A:4-7(a)(3). Upon audit, the Director changed Ms. Scott’ ...

docket:	10435-22
court:	NJ Superior Court Appellate Division
decided:	2023-12-22
status:	Published
citation:
Document Size:	49215

2 /usr/local/share/www/libweb/collections/courts/tax/003369-2016opn.opn.html -- rank: 742

... oath, that the husband lived with her. ANALYSIS Pursuant to N.J.S.A. 54A:4-7(a)(1), the NJ-EITC is allowed to [a] resident ... joint [income tax] return or claim for the credit.” N.J.S.A. 54A:4-7(a)(3). 5 However, this requirement does not apply to ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26682

3 Nnebe v. Director, Div. of Taxation -- rank: 684

... child. ANALYSIS New Jersey provides EITC to “resident” individuals. N.J.S.A. 54A:4-7(a). Whether plaintiff was a New Jersey resident in 2012 ... be allowed, an EIC under I.R.C. §32. N.J.S.A. 54A:4-7(a). See also N.J.A.C. 18:35-4 ... If married, the EITC is allowed only for joint filers. N.J.S.A. 54A:4-7(a)(3). However, if a married individual files a return ... administer the same “for the distribution of” the EITC. N.J.S.A. 54A:4-7, 4-7(d). See also N.J.A.C. 18 ...

docket:	000024-15
court:	NJ Tax Court
decided:	2015-05-23
status:	unpublished
citation:
Document Size:	32119