NJ-1040EZ 2004: State of New Jersey Income Tax-Resident Return

NJ-1040EZ STATE OF NEW JERSEY INCOME TAX-RESIDENT RETURN
Fill in if application for Federal extension is enclosed Round down all amounts less than 50 cents. Round up all amounts of 50 through 99 cents.
5R
2004 or enter confirmation #_________________________________
↓ IMPORTANT! YOU MUST ENTER YOUR SSN (s). ↓
DO NOT ENTER CENTS.
Your Social Security Number - -

13. Wages, Salaries, Tips, etc. (Enclose W-2) ............ 13 ,
Spouse’s Social Security Number - -
14a. Taxable Interest Income ........................................ 14a ,
County/Municipality Code 14b. Tax-Exempt Interest Income ...
Do NOT include on Line 14a
14b
,
(See Table page 31)
Place label on form if all preprinted information is correct. Otherwise, print or type your name and address.
15. Dividends ............................................................... 15 ,
For Privacy Act Notification, See Instructions
Last Name, First Name and Initial (Joint filers enter first name and initial of each. Enter spouse last name ONLY if different)
16. NJ Gross Income (Add Lines 13, 14a, and 15).....
16 ,
(See instructions)
Home Address (Number and Street, including apartment number or rural route) 17. Total Exemption Amount (From Line 12e).............
17 ,
18. Medical Expenses (See instructions) ....................
18 ,
City, Town, Post Office State Zip Code
19. Taxable Income (Line 16 minus Lines 17 and 18)
19 ,
20. Property Tax Deduction (See instructions) ............
20
,
FILING STATUS (Fill in only one)
1. Single 21. NEW JERSEY TAXABLE INCOME.......................
21 ,
(Line 19 minus Line 20)
2. Married, filing joint return 22. Tax (From Tax Table, page 33).............................. 22 ,
3. Married, filing separate return - must file Form NJ-1040
4. Head of household 23. Use Tax Due on Out-of-State Purchases ..............
If no Use Tax, enter a ZERO (0)
23 ,
5. Qualifying widow(er) 24. Total Tax (Add Line 22 and Line 23) ..................... 24 ,
EXEMPTIONS
6. Regular Yourself Spouse Domestic
Partner
6 25. NJ Income Tax Withheld (Enclose W-2)................ 25 ,
ENTER
7 26
7. Age 65 or Over Yourself Spouse ....................... NUMBERS 26. Property Tax Credit (See instructions)...................
HERE
8. Blind or Disabled Yourself Spouse .......................
8 27. Estimated Payments/Credit from 2003 return ....... 27 ,
Fill in if Form NJ-2210 enclosed
9 28
9. Number of your qualified dependent children ......................... 28. New Jersey Earned Income Tax Credit .............
10 Complete schedule on Page 2
10. Number of other dependents .................................................. 29. Total Payments and Credits (Add Lines 25 - 28) .. 29 ,
11
11. Dependents attending colleges ..................................
12. Totals (For Line 12a - Add Lines 6, 7, 8, and 11) 12a 12b
30. AMOUNT OF TAX YOU OWE (See instructions) .....
Fill in if paying by e-check or credit card.
30 ,
(For Line 12b - Add Lines 9 and 10)
31. OVERPAYMENT....................................................
(See instructions)
31 ,
Exemptions: 12c. . . . . . . . Line 12a______x $1,000 = ____________
12d. . . . . . . . Line 12b______x $1,500 = ____________

32. Total Deductions From Overpayment ....................
(From Page 2, Line 8)
32 ,
12e. Total Exemption Amount . . . . . . . ____________ 33. REFUND (Line 31 minus Line 32)......................... 33 ,
Add Lines 12c and 12d. Enter result here and on Line 17.
NJ-1040EZ (2004) Page 2
EARNED INCOME TAX CREDIT SCHEDULE

You may be eligible for the New Jersey Earned Income Tax Credit if you claimed the Federal Earned Income Credit for 2004, your gross income on Line 16, Form NJ-1040EZ is $20,000 or less, and your
filing status for New Jersey is the same as your filing status on your Federal income tax return. Complete this schedule to see if you are eligible. You are not eligible for the New Jersey Earned Income
Tax Credit if your filing status is single or married, filing separate return or if you answer “No” to question 1 below. See instructions.
1. Did you file a 2004 Federal Schedule EIC on which you

listed at least one “qualifying child”?.............................................
→ Yes
→ No
3. Enter amount of Federal Earned Income Credit from your
2004 Federal Form 1040 or 1040A .................................................. ,
2. Fill in oval if you had the IRS figure your Federal Earned Income Credit 4. Enter 20% of amount on Line 3 here and on Page 1, Line 28 .....................
GUBERNATORIAL ELECTIONS FUND (If you fill in the Yes oval(s) it will not increase your tax or reduce FAIR REBATE APPLICATION (FOR TENANTS)
your refund)
Do you wish to designate $1 of your taxes for this fund?
→ Yes
→ No 1. On October 1, 2004, I rented and occupied an apartment or other rental dwelling in New Jer-
If joint return, does your spouse wish to designate $1?
→ Yes
→ No sey as my principal residence. Yes
→ No
→
If “No,” STOP. You are not
eligible for a rebate as a tenant and you should not file this application. See instructions, page
DEDUCTIONS FROM OVERPAYMENT 30.
1. Credit to your 2005 tax..................................................................

2. N.J. Endangered
, 2. Enter the GROSS INCOME you reported on Line 2
,
16, Form NJ-1040EZ...............................................
Wildlife Fund.................................... $10 $20 Other
3. N.J. Children’s Trust Fund ENTER 3. Enter the address of the rental property in New Jersey that was your principal residence on
to Prevent Child Abuse ................... $10 $20 Other October 1, 2004.
4. N.J. Vietnam AMOUNT
Street Address __________________________________ Municipality _________________________
Veterans’ Memorial Fund ................ $10 $20 Other
OF
5. N.J. Breast Cancer 4. Enter the total rent you (and your spouse) paid
Research Fund................................ $10 $20 Other CONTRIBUTION
6. U.S.S. New Jersey
during 2004 for the rental property indicated at
Line 3 .......................................................................
4
,
Educational Museum Fund............. $10 $20 Other
7. Other Designated Contribution 5. Enter the number of days during 2004 that you
(See instruction page 27)................ $10 $20 Other
0 (and your spouse) occupied the rental property
indicated at Line 3. (If you lived there for all of
8. Total Deductions From Overpayment.
(Add Lines 1 through 7) Enter here and on Page 1, Line 32 , 2004, enter 366) ......................................................
5
Division
Use 1 2 3 4 5 6 7
Under the penalties of perjury, I declare that I have examined this income tax return and FAIR rebate application, including accompanying schedules and Pay amount on Line 30 in full.
statements, and to the best of my knowledge and belief, it is true, correct, and complete and that I occupied the rental property for which I am applying for the Write social security number(s) on
check or money order and make
FAIR rebate as my principal residence on October 1, 2004. If prepared by a person other than taxpayer, this declaration is based on all information of which payable to:
the preparer has any knowledge. STATE OF NEW JERSEY - TGI
° Your Signature Date ° Spouse’s Signature (if filing jointly, BOTH must sign)
Mail your check or money order with
your NJ-1040EZ-V payment voucher
and your return to:
NJ Division of Taxation
I authorize the Division of Taxation to discuss my return and enclosures with my preparer (below) If you do not need forms mailed to you next year, fill in Revenue Processing Center
PO Box 641
Trenton, NJ 08646-0641
IF REFUND:
NJ Division of Taxation
Revenue Processing Center
Paid Preparer’s Signature Federal Identification Number PO Box 640
Trenton, NJ 08646-0640
You may also pay by e-check or credit
card. For more information go to:
www.state.nj.us/treasury/taxation
Firm’s Name Federal Employer Identification Number
FAIR Property Tax Relief Program
for HOMEOWNERS
Last year the rebate checks got bigger.
This year the number of rebate applications you have to file gets smaller.
You won’t find your rebate application in this booklet. The homestead rebate and NJ SAVER
rebate applications are being combined into one FAIR rebate application! Now all eligible
homeowners file one application – everyone receives one check.
Old Method New, Improved Method

(up to 2003) (2004 and after)
Homestead Rebate Application
NOW
and
NJ SAVER Rebate Application
$ FAIR Rebate Application Only
Who is eligible for a FAIR rebate:

Residents who owned, occupied, and paid property taxes on a home in New Jersey that was
their principal residence on October 1, 2004, and whose gross income was $200,000 or less
How to apply:
• FAIR rebate applications will be mailed after the end of the income tax filing
season in April
• You will need the following information to complete the application
Social security number(s)
Birth year(s)
Filing Status as shown on your 2004 NJ-1040
Your 2004 New Jersey Gross Income amount from your NJ-1040
• File by phone or online
for TENANTS
If you were a tenant on October 1, 2004, and meet the eligibility requirements, complete the
FAIR rebate application on the back of Form NJ-1040EZ in this booklet to apply for a rebate.
See page 29 for more information.
4 2004 NJ Charitable Funds
… Be a Partner in Protection!
Line 2 - New Jersey — Endangered Wildlife Fund…
Help keep NJ’s wildlife in our future! Over 73 endangered and threatened species struggle for survival in NJ, the
most densely populated state in the nation — and each day brings them closer to extinction. You can help stem the
tide of species and habitat loss when you “Check Off for Wildlife” this year. Your donation goes directly to
conservation, research, restoration, and education — real dollars that help the Endangered & Nongame Species
Program protect imperiled animals such as the bald eagle, bobcat, and bog turtle, plus over 400 other nongame
species in NJ. We receive no state-dedicated funding and rely on your support, so this year please “Check Off for Wildlife.” Thank you!
Please visit www.NJFishandWildlife.com/ensphome.htm for more info. For a free subscription to our newsletter, please write to
Conserve Wildlife Foundation, PO Box 400, Trenton, NJ 08625-0400, or contact Patricia Shapella at 609-292-3707.
… “A Person Who Cares Can Prevent Child Abuse”

Line 3 - New Jersey — Children’s Trust Fund…
Every year thousands of children in New Jersey are neglected and abused. We rely on your support to ensure that
community-based programs throughout New Jersey have the resources to prevent these tragedies and strengthen
families. 100% of your contribution goes directly to support child abuse prevention programs such as:
• parent education and support groups
• home visitation for parents of newborns
• respite care for children with special needs and their families
You can help children in New Jersey have a safe and healthy childhood.
For more information and/or a copy of the Children’s Trust Fund’s booklet of current programs please contact: NJ Children’s Trust Fund,
PO Box 711, Trenton, NJ 08625-0711 Phone: 609-633-3992 Web: www.njchildrenstrustfund.org
Line 4 - New Jersey — Vietnam Veterans’ Memorial Fund

“To Remember, To Heal, To Honor”
Your support honors 1,557 New Jerseyans whose names are engraved on the Memorial
and helps us teach future generations about this unique time in our nation’s history at the
Vietnam Era Educational Center.
For more information, write: New Jersey Vietnam Veterans’ Memorial, PO Box 648,
Holmdel, NJ 07733 or call: 1-800-648-8387. Visit us on the Web at http://www.njvvmf.org.
Line 5 - New Jersey — Breast Cancer Research Fund

YOUR STATE TAX REFUND TODAY HELPS OUR DAUGHTERS TOMORROW
Join the fight against breast cancer and help New Jersey based researchers find a cure now
so our daughters won’t have to fight this disease in the future. 100% of your donation supports
research relating to the prevention, screening, treatment, and cure of breast cancer. For
further information, please contact: The New Jersey Commission on Cancer Research, PO
Box 360, 28 West State Street, Rm. 505, Trenton, NJ 08625-0360. Web: www.state.nj.us/health
Line 6 - New Jersey — U.S.S. New Jersey Educational Museum Fund

BATTLESHIP NEW JERSEY
New Jersey’s namesake Battleship appreciates your support. Your contribution will be used for the continued development of
this world-class Educational Museum and its youth-oriented programs
as a tribute to Veterans of all of the Armed Forces.
For more information contact:
Battleship New Jersey Foundation, Inc.
1715 Hwy. 35, Middletown, NJ 07748
Phone: 732-671-6488 Web: http://www.battleshipnj.org E-mail: bb62fdn@aol.com
continued
2004 NJ Charitable Funds 5
Contributions - continued
Line 7 - New Jersey — Other Designated Contribution

01 - Drug Abuse Education Fund - THE EPIDEMIC OF DRUG ABUSE NEEDS
YOUR HELP! Your contribution helps New Jersey children receive valuable education from highly
trained uniformed law enforcement officers throughout the State in providing drug abuse education
programs. Research has shown that the more resistance education children receive, the more likely they
will be drug free. The monies raised will help maintain K-6 curricula and increase program activity to
Middle School and High School students as well as parents.
For more information contact D.A.R.E. New Jersey at 292 Prospect Plains Rd., Cranbury, NJ 08512
or call 1-800 DARENJ1. Web address: http://www.dare.com

02 - Korean Veterans’ Memorial Fund
“To Honor, To Educate, To Recognize, To Commemorate”
Your support to the Korean War Memorial in Atlantic City honors all the New Jerseyans
who served and especially the more than 838 soldiers who died during the Forgotten War.
We need to inform future generations of the past so that no one ever forgets these men and
women. Your contribution will be used to maintain this place of honor.
For more information, write: Korean War Memorial, c/o Dept. of Military and Veterans Affairs, PO Box 340, Eggert Crossing
Road, Trenton, NJ 08625-0340. Phone: 609-530-7049. http://www.state.nj.us/military/korea/

03 - Organ and Tissue Donor Awareness Education Fund
More than 2,800 critically ill New Jerseyans from all walks of life — parents, children, siblings,
grandparents — are waiting for life-saving organ transplants. Each day 17 people on waiting lists
will die due to the lack of donated organs. But you have the power to donate life. Just one organ
and tissue donor can save up to 8 lives and enhance the health of 75 others. Your support will help
raise awareness of this drastic need for organ and tissue donors. Begin today by checking off line
7 to help fund organ and tissue donor education awareness in New Jersey.
For more information, call 1-800-SHARE-NJ or visit www.sharenj.org

04 - NJ-AIDS Services Fund
New Jersey currently ranks fifth in the country in total cases of HIV infection with an estimated
60,000 people living with HIV/AIDS. Your donation will be used for prevention, education,
treatment and research.
For more information write to: New Jersey AIDS Services Fund, c/o Positive Connection,
1514 Palisade Avenue, Union City, NJ 07087, or call 973-485-6596.

05 - Literacy Volunteers of America – New Jersey Fund
“Literacy is the key to personal freedom.”
Since 1979 Literacy Volunteers of New Jersey has been committed to increasing adult literacy in
New Jersey. We are the state-level organization that provides training and technical support to a
network of community-based literacy programs throughout New Jersey. These local programs focus
on recruiting, training, and matching volunteers with adults who need help learning to read and
write or to understand and speak English. A corps of 2,500 volunteers provide free one-on-one instruction to 5,000 students each year.
Your donation will enable LV-NJ to expand its services so that more adults can acquire the literacy skills needed to reach their full potential
as individuals, parents, workers, and citizens. For more information call Literacy Volunteers of New Jersey at 1-800-848-0048.
continued
6 2004 NJ Charitable Funds
Contributions - continued

06 - New Jersey Prostate Cancer Research Fund
DONATE FOR DAD
Over the past several years, New Jersey has had the dubious distinction of consistently ranking in the
top ten states in the nation for prostate cancer incidence and mortality. So join our fight against prostate
cancer and help New Jersey cancer researchers find a cure. 100% of your donation supports approved
prostate cancer research relating to the prevention, screening, treatment, and cure of prostate cancer.
For further information, please contact: The New Jersey Commission on Cancer Research, PO Box 360,
Room 505, 28 West State Street, Trenton, NJ 08625-0360. Web: www.state.nj.us/health
continued
2004 NJ TeleFile Instructions 13
Form NJ-1040EZ
Although you have been selected to receive this form, not everyone qualifies to file Form
NJ-1040EZ. If you answer “Yes” to any of the questions below, you cannot file Form NJ-1040EZ.
Yes
Yes
Were you a New Jersey resident for only part of the year
2004? Do you wish to use the Pension Exclusion or the Other
Is your filing status married, filing separate return? Retirement Income Exclusion to reduce your taxable
income?
Do you have income other than wages, interest, and
Do you wish to deduct alimony and/or separate
dividends?
maintenance payments you made?
Is your return filed on a fiscal year basis?
Do you wish to claim a property tax deduction/credit and
Are you filing on behalf of a deceased person?
you:
Do you wish to claim a credit for taxes you paid to another — lived in more than one qualified New Jersey residence
jurisdiction? during the year?
Are you self-employed? — shared ownership or rent with someone other than your
Did you receive a capital gain distribution from a mutual spouse?
fund or other regulated investment company? — owned a home that contains more than one unit?
Did you have two or more employers and wish to claim a Do you wish to claim a FAIR tenant rebate and you shared
credit for excess UI/HC/WD or DI contributions withheld? rent with someone other than your spouse?
Did you make a withdrawal from your IRA during 2004? Did you have income below the minimum filing threshold
Did you receive taxable pension and annuity income or (see page 14), have no overpayment, and wish to file only
early retirement benefits? to claim a FAIR tenant rebate?
If you checked “Yes” to any of the above, you do not qualify to file Form NJ-1040EZ. Please see back cover for information about
other filing options. For information on how to obtain forms, publications, or other assistance, see page 43.
continued
14 2004 Form NJ-1040EZ
Use the following chart to determine which New Jersey income tax filing
FILING method you may use. This chart is a guide only and may not cover every
situation. For information on NJ WebFile or electronic filing, see back
INFORMATION cover. If you need assistance, contact the Division’s Customer Service
Center (609-292-6400).
Who Must File
As a New Jersey resident you MUST FILE a New Jersey resident income tax return if–
Your filing status is: Single Married, filing joint return
Married, filing separate return Head of household
and Qualifying widow(er)
Your gross income from all sources for
the entire year was more than: $10,000 $20,000
How Should I File? Form NJ-1040EZ TeleFile (By phone) Form NJ-1040
Full-year NJ resident in 2004
Full-year NJ resident in 2004 AND Full-year or part-year NJ resident in
Residency Status
Filed 2003 NJ resident return 2004
Limited to: Filing status (which must be the same Any filing status
Single as on 2003 return) limited to:
Filing Status Married, filing joint return Single
Head of household Married, filing joint return
Qualifying widow(er) Head of household
Qualifying widow(er)
All personal exemptions and Limited to: All personal exemptions and
Personal Exemptions/ dependents you are eligible to Regular exemption for taxpayer dependents you are eligible to claim
Dependents claim and spouse
Dependent children, other
dependents, and dependents
attending colleges
NOTE: Taxpayers age 65 or older or
blind or disabled, or taxpayers claiming
an exemption for a domestic partner
cannot TeleFile.
Limited to: Limited to: All sources of income
Wages Wages
Income Sources Interest Interest ($2,500 or less)
Dividends Dividends and capital gains distri-
butions ($2,500 or less, combined)
Amount of NJ Gross No limit Limited to: No limit
Income Gross income of $500,000 or less
Limited to: Limited to: All deductions you are eligible to
Deductions Medical expenses and Archer Property tax deduction claim
MSA contributions
Property tax deduction*
Limited to: Limited to: All credits you are eligible to claim
Credits Property tax credit* Property tax credit
NJ earned income tax credit NJ earned income tax credit
Excess UI/HC/WD or disability
insurance contributions
Limited to: Limited to: Withholdings from all sources
Withholdings shown on W-2s Withholdings shown on W-2s Estimated tax payments for 2004
Payments Estimated tax payments for 2004 Credit forward from 2003 NJ
Credit from 2003 NJ return return
Payment made with extension Payment made with extension
FAIR Rebate Eligible tenants* All eligible tenants All eligible tenants
*Residents who had more than one New Jersey residence during the year, shared ownership or rent with someone other than a spouse, or whose
principal residence had more than one unit CANNOT use Form NJ-1040EZ. continued
2004 Form NJ-1040EZ 15
When to File Form NJ-630 must also be filed by the check or money order, electronic check
original due date if you are required to (e-check), or credit card.
In general, your New Jersey income tax make a payment to satisfy the 80%
return is due when your Federal income requirement. Check or Money Order. You will find a
tax return is due. For calendar year filers, payment voucher (Form NJ-1040EZ-V)
the 2004 New Jersey income tax return is Extensions Beyond Four Months at the front of this booklet. If you owe tax
due by April 15, 2005. If you have requested and been granted a and are sending the payment with your
four-month extension, you may apply for 2004 return, enter the amount of tax due
You cannot use Form an additional two-month extension before in the boxes on the payment voucher. Do
NJ-1040EZ if you file the original four-month extension ex-
on a fiscal year basis.
not make changes to any information pre-
pires. You must file Form NJ-630 if you printed on the payment voucher. Instead,
Postmark Date. All New Jersey income require an extension of more than four make any necessary changes on Form
tax returns postmarked on or before the months for New Jersey purposes and you NJ-1040EZ. For information about mail-
due date of the return are considered to are not requesting an additional two- ing forms, see “Where to Send Your Re-
be filed on time. Tax returns postmarked month extension for Federal purposes. turn” on page 16.
after the due date are considered to be Otherwise, enclose a copy of your Fed-
filed late. When a return is postmarked eral application for an additional two- Make check or money order payable to
after the due date, the filing date for that month extension with your NJ-1040EZ State of New Jersey – TGI. Write your
return is the date the return was received when filed. Taxpayers who file Form social security number on the check or
by the Division, not the postmark date of NJ-630 will not receive an approved money order. Use social security numbers
the return. Interest on unpaid liabilities is copy. We will notify you only if your re- of both husband and wife for a joint
assessed from the due date of the return. quest is denied. return. Send your payment for the bal-
ance due with the payment voucher in the
If you fail to satisfy the requirements same envelope with your tax return.
Extensions outlined for extensions, or you fail to
Extensions of time are granted only to file your return by the extended due If you are paying a balance due for the
file your New Jersey resident income tax date, your extension will be denied and 2004 tax year and are making the first in-
return. There are no extensions of time to penalties and interest will be imposed stallment of estimated tax for 2005, please
pay tax due. Penalties and interest are from the original due date of the re- use separate checks or money orders for
imposed whenever tax is paid after the turn. See “Penalties, Interest, and Col- each payment. Send your 2005 estimated
original due date. lection Fees” on page 17. tax payment with an NJ-1040-ES voucher
to the address on that payment voucher.
Four-Month Extension Military Extensions
Do not include the estimated tax pay-
You may receive a four-month extension Special rules apply to members of the
ment with your 2004 income tax return.
of time to file your New Jersey resident Armed Forces of the United States and ci-
income tax return if at least 80% of the vilians providing support to the Armed Electronic Check (e-check). You may be
tax liability computed on your Form Forces. For more information see the in- able to pay your 2004 New Jersey in-
NJ-1040EZ when filed is paid in the form struction booklet for Form NJ-1040 or Tax come taxes or make a payment of esti-
of withholdings, estimated, or other pay- Topic Bulletin GIT-7, Military Personnel. mated tax for 2005 by e-check. This
ments by the original due date, and option is available on the Division’s Web
How to Pay site (www.state.nj.us/treasury/taxation/).
1. Federal extension filed. A copy of The balance of tax due must be paid in Taxpayers who do not have Internet ac-
your Federal Application for Auto- full by the original due date of the return. cess can make a payment by e-check by
matic Extension is enclosed with your If you owe less than $1, no payment is re- contacting the Division’s Customer Ser-
final return and the oval at the top of quired. You may make your payment by vice Center at 609-292-6400. Do not
the NJ-1040EZ is filled in (if the ex-
tension application was filed by phone
or online, your confirmation number is You will need your bank’s
entered in the space provided at the 9-digit routing number
top of Form NJ-1040EZ); or and your account number
to make a payment by
2. No Federal extension filed. You file a e-check. Do not enter the
check number as part of
request for a four-month extension on
the account number.
Form NJ-630, Application for Exten- N OTE : The routing and
sion of Time to File New Jersey Gross account numbers may be
Income Tax Return, by the original in different places on your
check.
due date of the return.
continued
16 2004 Form NJ-1040EZ
How to Pay - continued
send in the payment voucher if you pay 1. Remove all labels along perforations
Credit Card Payment
your taxes by e-check. from envelope flap; and
Sample Convenience Fees
When using e-check on the Web, you will 2. Choose the correct label for your
Transaction Convenience Total
need your social security number and Amount Fee Amount
return.
date of birth to make a payment. Be sure $ 100.00 $ 2.50 $ 102.50
Mail Returns Requesting a Refund (or
the social security number you enter 200.00 5.00 205.00
With No Tax Due) to:
matches the first social security number 400.00 10.00 410.00
600.00 15.00 615.00 STATE OF NEW JERSEY
shown on the form for which you are DIVISION OF TAXATION
making your payment, and the date of 1,000.00 25.00 1,025.00
1,400.00 35.00 1,435.00
REVENUE PROCESSING CENTER
birth you enter is the date of birth for that PO BOX 640
2,000.00 50.00 2,050.00
person. TRENTON NJ 08646-0640
2,700.00 67.50 2,767.50
NOTE: 3,500.00 87.50 3,587.50 Mail Returns Indicating Tax Due
(1) If you do not enter your social security 4,400.00 110.00 4,510.00 Together With Payment Voucher and
number and date of birth properly, you 5,400.00 135.00 5,535.00 Check or Money Order to:
will not be able to pay by e-check. 6,400.00 160.00 6,560.00
STATE OF NEW JERSEY
7,400.00 185.00 7,585.00
(2) If you are filing a New Jersey return DIVISION OF TAXATION
8,700.00 217.50 8,917.50 REVENUE PROCESSING CENTER
for the first time, or your filing status is
10,400.00 260.00 10,660.00 PO BOX 641
different than the filing status on your 13,000.00 325.00 13,325.00
2003 return, you may not be able to pay TRENTON NJ 08646-0641
17,400.00 435.00 17,835.00
by e-check. 21,000.00 525.00 21,525.00 3. Moisten and affix only the correct label
28,000.00 700.00 28,700.00 on the front of the large return
Credit Card. You may pay your 2004 36,000.00 900.00 36,900.00
New Jersey income taxes or make a pay- envelope.
45,000.00 1,125.00 46,125.00
ment of estimated tax for 2005 by credit 55,000.00 1,375.00 56,375.00 Do not staple, paper clip, or tape your
card. Pay by phone (1-800-2PAYTAX, 66,000.00 1,650.00 67,650.00 check or money order to the voucher.
toll-free) or directly over the Internet 77,000.00 1,925.00 78,925.00
(www.officialpayments.com) and use a 88,000.00 2,200.00 90,200.00 Refunds
Visa, American Express, MasterCard, or
Discover/Novus credit card. You may be NOTE: Fees are subject to change. A return must be filed to claim a refund
asked to enter a jurisdiction code to make For payments above $100,000, please contact for overpayment of tax. If the refund is
the Official Payments Corp. Special Services $1 or less, you must enclose a statement
your payment. The code for New Jersey
Group at 1-866-621-4109
is 4000. Do not send in the payment specifically requesting it.
voucher if you pay your taxes by credit
♦ You entered into a written agreement Time Period for Refunds. You have
card.
with the Division extending the time to three years from the date the return was
There is a convenience fee of 2.5% paid make an assessment; filed or two years from the time tax was
directly to Official Payments Corporation paid, whichever was later, to claim a re-
based on the amount of your tax payment. ♦ You omit more than 25% of your gross fund. If you and the Division agree in
income on your New Jersey income tax writing to extend the period of assess-
Time Limit for Assessing Additional return; or ment, the period for filing a refund claim
Taxes. The Division of Taxation has will also be extended.
♦ An erroneous refund is made as a result
three years from the date you filed your
of fraud or misrepresentation by you. Interest Paid on Refunds. If the Divi-
income tax return or the original due date
of the return, whichever is later, to send sion takes more than six months to send
you a bill for additional taxes you owe.
Where to Send Your Return you your income tax refund, you have a
There is no time limit if you did not file Your packet contains a large envelope. right to receive interest on that refund.
your tax return, or if you filed a false or Use the large envelope to mail your Interest at the prime rate, compounded
fraudulent return with the intent to evade NJ-1040EZ along with related enclo- annually, will be paid from the later of:
tax. The time limit may be extended if: sures, payment voucher, and check or
♦ the date the refund claim was filed;
money order for any tax due. On the flap
♦ You amended or the IRS adjusted your ♦ the date the tax was paid; or
of the large envelope you will find pre-
Federal taxable income or your Federal ♦ the due date of the return.
printed address labels with different ad-
earned income credit; dresses for different categories of returns. No interest will be paid when an over-
♦ You amended your New Jersey taxable To ensure your return is mailed payment is credited to the next year’s tax
income; properly: liability, or on an overpayment or portion
continued
2004 Form NJ-1040EZ 17
Refunds - continued
of an overpayment which consists of a Underpayment of Estimated Tax by Indi- amount 50 cents or more to the next
New Jersey earned income tax credit. viduals, Estates or Trusts. Complete Form higher dollar.
NJ-2210 to determine if interest is due
New Jersey law requires that any money and if so, calculate the amount. If you Penalties, Interest, and
owed to the State of New Jersey, any of complete and enclose Form NJ-2210 with
its agencies, or the Internal Revenue
Collection Fees
your return, fill in the oval below Line 27.
Service be deducted from your refund or Penalty and interest should be included
credit before it is issued. FAIR rebates with the payment of any tax due.
Amended Returns
may also be affected. These debts in-
clude, among other things, money owed If you received an additional tax state- Late Filing Penalty
for past due taxes, child support due un- ment (W-2 or 1099) after your return was 5% per month (or fraction of a month) up
der a court order, school loans, hospital filed, or you discovered that you made to a maximum of 25% of the outstanding
bills, and IRS levies. If the Division ap- any error or omission on your return, file tax liability when a return is filed after
plies your refund, credit, or rebate to any an amended New Jersey resident return, the due date or extended due date. A pen-
of these debts, you will be notified Form NJ-1040X. alty of $100 for each month the return is
through the mail. late may also be imposed.
Changes in Your Federal Income Tax
or Federal Earned Income Credit. If Late Payment Penalty
Deceased Taxpayers you receive a notice from the Internal 5% of the outstanding tax balance may be
You cannot use Form Revenue Service that they changed your imposed.
NJ-1040EZ if you are reported income, and that change altered
filing on behalf of a Interest
your New Jersey taxable income, or if
person who received 3% above the prime rate for every month
you receive a notice that your Federal
income in 2004 but died before filing a or fraction of a month the tax is unpaid,
earned income credit has been changed,
return. compounded annually. At the end of each
and that change alters your New Jersey
calendar year, any tax, penalties, and in-
earned income tax credit, you must notify
Estimated Tax terest remaining due (unpaid) will be-
the Division of the change in writing
come part of the balance on which
Estimated tax means the amount which within 90 days. File an amended tax re-
interest is charged.
you estimate to be your income tax for turn and pay any additional tax due.
the taxable year after subtracting pay- Collection Fees
ments, withholdings, and other credits. If you file an amended Federal return
In addition, if your tax bill is sent to our
which changes your New Jersey taxable
collection agency, a referral cost recovery
TAX TIP You are required to make income or your Federal earned income
fee of 10% of the tax due will be added
D estimated tax payments

using Form NJ-1040-ES
when your estimated tax exceeds $400. In-
credit, you must file an amended New
Jersey resident return, Form NJ-1040X,
within 90 days.
to your liability. If a certificate of debt is
issued for your outstanding liability, a fee
for the cost of collection of the tax may
structions for computing the estimated also be imposed.
tax and making the payments are in- Accounting Method
cluded with the form. Review the amount
Use the same accounting method for New Keeping Tax Records
of your New Jersey gross income tax on
Jersey gross income tax that you used for
your expected gross income (after deduc- Keep copies of your tax returns and the
Federal income tax purposes. Income
tions and credits) to determine if you supporting documentation of income, age
must be recognized and reported in the
need to make estimated tax payments for and/or disability, deductions, and credits
same period as it is recognized and re-
2005. until the statute of limitations has expired
ported for Federal income tax purposes.
for each return. Generally, this is three
To avoid having to make estimated tax years after the filing date or two years
payments, you may ask your employer to Rounding Off to Whole from the date the tax was paid, whichever
withhold an additional amount from your Dollars is later.
wages by completing Form NJ-W4. Fail- When completing your return you must
ure to file a Declaration of Estimated Tax show the money items in whole dollars. If Privacy Act Notification
or pay all or part of an underpayment will you have to add two or more items to fig-
result in interest charges on the The Federal Privacy Act of 1974 requires
ure the total to enter on a line, include an agency requesting information from
underpayment. cents when adding the items and round individuals to inform them why the re-
Underpayment of Estimated Tax. If off only the total. When entering the quest is being made and how the infor-
you failed to make all of the required es- rounded total on the line, eliminate any mation is being used.
timated tax payments as described above, amount under 50 cents and increase any
you should request Form NJ-2210,
continued
18 2004 Form NJ-1040EZ
Privacy Act Notification - continued
Your social security number is used pri- a New Jersey resident tax return or FAIR information reported on Federal and New
marily to account for and give credit for rebate application. This list will be used Jersey income tax returns.
tax payments. The Division of Taxation to avoid duplication of names on jury
also uses social security numbers in the lists. Fraudulent Return
administration and enforcement of all tax
Any person who deliberately fails to file
laws for which it is responsible. In addi- Federal/State Tax Agreement a return, files a fraudulent return, or at-
tion, the Division of Taxation is required
The New Jersey Division of Taxation and tempts to evade the tax in any manner
by law to forward an annual list to the
the Internal Revenue Service have en- may be liable for a penalty up to $7,500
Administrative Office of the Courts con-
tered into a Federal/State Agreement to or imprisonment for a term between three
taining the names, addresses, and social
exchange income tax information in order and five years or both.
security numbers of individuals who file
to verify the accuracy and consistency of
2004 Form NJ-1040EZ Line-by-Line Instructions
Social Security Number county and municipality of your current You cannot use Form
residence. The county and municipality NJ-1040EZ if your fil-
Your social security number(s) is not codes in these instructions are for Divi- ing status is married,
printed on your name and address label. sion of Taxation purposes only. filing separate return.
You must enter your social security
number(s) in the space provided on the ************************************************************ If you meet the requirements to file as
return, one digit in each box. If your fil-
XXXXXXXXXXXXXXXXXXXXXXXXXX head of household for Federal income tax
SMIT 1111
ing status is married, filing joint return, SMITH JOHN & JANE
purposes, you may file as head of house-
remember to report both spouses’ num- 123 MAIN STREET County/Municipality Code hold for New Jersey. Certain married in-
TRENTON, NJ 08611 dividuals living apart may file as head of
bers in the order in which the names are 123123123900
listed on the return. household for New Jersey if they meet
Name and Address the requirements to file as head of house-
If you (or your spouse) do not have a so- hold for Federal purposes.
cial security number, file Form SS-5 with Place the peel-off label at the front of this
the Social Security Administration to ap- booklet in the name and address section NOTE: You may use the filing status “Mar-
ply for a social security number. Taxpay- at the top of the return. Do not use the ried, filing joint return” only if you and your
ers who are not eligible for a social label if any of the information is incor- spouse were married on the last day of the
security number must file Form W-7 with rect. If your label contains inaccurate in- tax year. If you were a member of a do-
the Internal Revenue Service to obtain an formation or you do not have a label, mestic partnership registered in New Jer-
individual taxpayer identification number print or type your name (last name first), sey, you are not considered “married” and
(ITIN). Enter on Form NJ-1040 the same complete address and zip code in the you may not use this filing status.
number (social security number or ITIN) spaces provided. Also include your
spouse’s name if filing jointly. Your re- For more information on filing status,
that you entered on your Federal income
fund and next year’s form will be sent to order Tax Topic Bulletin GIT-4, Filing
tax return.
the address you provide. Status.
County/Municipality Code If your legal residence and the address on Exemptions - Personal
Check the county/municipality code on the return differ, enclose a statement of (Lines 6 - 8)
your label (see example below). Do not explanation to avoid a delay in processing.
The exemptions claimed on Line 6 apply
use the label if any of the information
to you and either your spouse or domestic
is incorrect. If your label contains inac- Filing Status (Lines 1 - 5)
partner. The exemptions claimed on
curate information or you do not have a In general, you must use the same filing Lines 7 and 8 apply only to you and your
label, enter your four-digit code, one status on your New Jersey return as you spouse. The exemptions for age and dis-
digit in each box, from the table on do for Federal income tax purposes. Indi- ability are not available for a domestic
page 31. If the local name of the place cate the appropriate filing status. Fill in partner or for your dependents.
where you live is not listed, enter the only one oval.
code for the municipality to which you pay
property taxes on your dwelling. (Go to If spouses file a joint Federal income tax
Line 6 - Regular Exemptions
www.state.nj.us/infobank/locality.htm for return, they must also file a joint New As a taxpayer you may claim a personal
a listing of local names in the State and Jersey income tax return. If spouses file exemption for yourself, even if you are a
the county and municipality in which they separate Federal returns, separate State minor who is claimed as a dependent on
are located.) This code identifies the returns must also be filed. your parents’ return. For your conven-
continued
2004 Form NJ-1040EZ Line-by-Line Instructions 19
Line 6 - Regular Exemptions - continued
ience, “Yourself” is already filled in. If Exemptions - Dependency ♦ Student must attend full-time. “Full-
you are married and filing a joint return time” is determined by the institution.
with your spouse, fill in the spouse oval
(Lines 9 - 11)
♦ Student must spend at least some part
as well. The exemptions claimed on Lines 9, 10, of each of five calendar months of the
and 11 apply only to dependents. The ex- tax year at school.
If you were a member of emption for dependents attending col-
a domestic partnership ♦ The educational institution must main-
leges is not available to you, the taxpayer,
that was registered in tain a regular faculty and curriculum
or your spouse or your domestic partner.
New Jersey on the last and have a body of students in
day of the tax year, you may claim an ex- attendance.
Line 9 - Dependent Children
emption for your domestic partner only if Enter the number of exemptions for your
he or she does not file a New Jersey in- You may claim an exemption for each de-
qualified dependents attending colleges
come tax return. You must enclose a copy pendent child who qualifies as your de-
in the box on Line 11.
of your New Jersey Certificate of Domestic pendent for Federal income tax purposes.
Partnership the first time you claim the Enter the number of your dependent chil-
dren in the box on Line 9. Line 12 - Totals
exemption, and you may be asked to pro-
vide additional information at a later Add Lines 6, 7, 8, and 11 and enter the
date. If you are claiming this exemption, Line 10 - Other Dependents total in the box on Line 12a. Add Lines 9
fill in the domestic partner oval. and 10 and enter that total in the box on
You may claim an exemption for each
Line 12b.
other dependent who qualifies as your de-
Add the number of ovals filled in and en- pendent for Federal income tax purposes.
ter the result in the box on Line 6. Lines 12c - e - Exemption
Enter the number of your other depen-
dents in the box on Line 10. Amount
Line 7 - Age 65 or Older Calculate your total exemption amount as
If you (or your spouse if filing a joint re- Line 11 - Dependents follows:
turn) were 65 years of age or older on the Attending Colleges From Line 12a _____ ! $1,000 = _______
last day of the tax year, you (and your
You may claim an additional exemption From Line 12b _____ $1,500 = _______
spouse if qualified) are eligible for an ad- !
for each dependent under age 22 who is a
ditional exemption. You must enclose Line 12e - Total Exemption Amount _______
full-time student at an accredited college
proof of age such as a copy of a birth
or postsecondary institution for whom Enter the number of exemptions from
certificate, driver’s license, or church
you paid one-half or more of the tuition Line 12a, Form NJ-1040EZ. Multiply the
records with your return the first time
and maintenance costs. Financial aid re- number by $1,000 and enter the result on
you claim the exemption. Fill in the ap-
ceived by the student is not calculated Line 12c. Enter the number of exemp-
propriate oval(s). Add the number of
into your cost when totaling one-half of tions from Line 12b, Form NJ-1040EZ.
ovals filled in and enter the result in the
your dependent’s tuition and mainte- Multiply the number by $1,500 and enter
box on Line 7.
nance. However, the money earned by the result on Line 12d.
students in College Work Study Programs
Line 8 - Blind or Disabled is income and is taken into account. Re- Add together the exemption amounts cal-
If you (or your spouse if filing a joint remember, to claim this additional ex- culated above and enter the total on
turn) were blind or disabled on the last emption, each dependent must have Line 12e and Line 17, Form NJ-1040EZ.
day of the tax year, you (and your spouse already been claimed on Line 9 or 10.
if qualified) are eligible for an additional Income (Lines 13 - 15)
exemption. “Disabled” means total and Requirements
permanent inability to engage in any sub- ♦ Student must be under 22 years of Gross income means all income you re-
stantial gainful activity because of any age for the entire tax year. ceived in the form of money, goods,
physical or mental impairment, including property, and services unless specifically
blindness. You must enclose a copy of the
doctor’s certificate or other medical New Jersey gross income also includes the following which are not subject to
records with your return the first time Federal income tax:
you claim the exemption. This infor- ♦ Interest from obligations of states and their political subdivisions, other than
mation need not be submitted each year New Jersey and its political subdivisions
providing there is no change in your con- ♦ Income earned by a resident from foreign employment
dition. Fill in the appropriate oval(s). ♦ Certain contributions to pensions and tax-deferred annuities
Add the number of ovals filled in and en- ♦ Employee contributions to Federal Thrift Savings Funds, 403(b), 457, SEP, or
ter the result in the box on Line 8. any other type of retirement plan other than 401(k) Plans
continued
20 2004 Form NJ-1040EZ Line-by-Line Instructions
Income (Lines 13 - 15) - continued
exempt by law. As a New Jersey resident Enter the total of State wages, salaries, may cause your State wages figure to be
you must report all taxable income you tips, etc. from all employment both inside higher than your Federal wages figure.
receive, whether from New Jersey or not, and outside New Jersey. Be sure to take
on your return. the figure(s) from the “State wages” Federal Statutory Employees. If you
box on your W-2(s). See sample W-2 be- are considered a “statutory employee” for
You cannot use Form
low. All W-2(s) must be enclosed with Federal income tax purposes, you may
NJ-1040EZ if you had not deduct your business expenses unless
income other than
your tax return. Do not staple W-2(s) to
your return. you are self-employed or an independent
wages, interest, or contractor under New Jersey law. The
dividends.
NOTE: The “State wages” figure on W-2(s) Federal label of “statutory employee” has
NOTE: For a listing of taxable and tax- you received from employment outside no meaning for New Jersey gross income
exempt income, order Tax Topic Bulletin New Jersey may need to be adjusted to re- tax purposes. Business expenses may
GIT-11, New Jersey Resident Return flect New Jersey tax law. only be deducted from the business in-
Examples. come of a self-employed individual.
You cannot use Form
NJ-1040EZ if you paid If you are a self-
Line 13 - Wages, Salaries, taxes to another juris- employed individual,
Tips, etc. diction on the wages you cannot use Form
entered on this line and wish to claim NJ-1040EZ.
Enter the total amount you received dur- a credit.
ing the taxable year from wages, salaries, Meals and/or Lodging. You may ex-
tips, fees, commissions, bonuses, and Retirement Plan Contributions. Under clude from the amount reported on
other payments received for services per- New Jersey law, contributions to retire- Line 13 meals and/or lodging reported as
formed as an employee. Include all payment plans (other than 401(k) Plans) are wages on your W-2 provided that:
ments you received whether in cash, included in the State wages figure on the
benefits, or property. W-2 in the year the wages are earned. This 1. The meals and/or lodging were fur-
nished on the business premises of
your employer; and
Sample W-2 (This form is for illustration only and is not reproducible.)
a Control number For Official Use Only
22222 Void OMB No. 1545-0008
b Employer identification number 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Employee’s social security number 9 Advance EIC payment 10 Dependent care benefits
e Employee’s first name and initial Last name 11 Nonqualified plans 12a See instructions for box 12
Statutory Retirement Third-party

13 employee plan sick pay
12b
14 Other 12c
UI/HC/WD - $103.28
DI - $121.50 12d
DI P.P. #(Private Plan No.)
12345678901234567890123
12345678901234567890123
f Employee’s address and ZIP code 12345678901234567890123
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
NJ 234-567-890/000 32,250.00 525.00
Wage and Tax

2004
Department of the Treasury—Internal Revenue Service
Form W-2 Statement

For Privacy Act and Paperwork Reduction
Act Notice, see back of Copy D.
continued
Line 13 - Wages, Salaries, Tips, etc. - continued
2. The meals and/or lodging were fur- provides those benefits in addition to 1. The payments must be compensation
nished for the convenience of your your regular compensation. for wage loss which results from ab-
employer; and sence due to injury or sickness of the
If the commuter transportation benefits employee; and
For lodging only: you received exceed the maximum ex-
cludable amount, the excess amount is 2. The payments must be due and pay-
3. You were required to accept the lodging
taxable and is included in your gross in- able under an enforceable contractual
as a condition of your employment.
come. Your W-2 form will show both the obligation under the plan; and
If you exclude the value of meals and/or taxable and nontaxable benefit amounts. 3. The payments must not relate to sick
lodging from your wages, you must en- The taxable benefits are included in the leave wage continuation, the taking of
close a signed statement explaining how “State wages” figure on your W-2, while which is largely discretionary and the
you have met these conditions. If the the nontaxable benefits are not. payments are made regardless of the
statement is not enclosed, your wages reason for absence from work.
will be adjusted to represent the full An employee who receives money to-
amount shown on your W-2. wards commuter transportation benefits If such payments are included in the State
must provide his/her employer with suit- wage figure on your W-2, you must file
Food and maintenance payments made to able proof (receipts, ticket stubs, etc.) to Form NJ-2440 with your New Jersey re-
New Jersey State Police officers as part show that the employer-provided money turn to exclude them.
of their union contract cannot be ex- was used for an alternative means of
cluded from gross income. These pay- commuting.
Line 14a - Taxable Interest
ments do not meet the criteria above.
Moving Expenses. Moving expenses are Report on Line 14a all of your taxable
Employee Business Expenses. Em- not deductible for New Jersey gross in- interest from sources both inside and
ployee business expenses are not deduct- come tax purposes. However, you may outside of New Jersey from your Form
ible for New Jersey gross income tax exclude from the amount reported on 1099 statement(s). Include all taxable
purposes. However, you may exclude Line 13 reimbursements for the following interest income even if you did not re-
from the amount reported on Line 13 moving expenses if the Federal require- ceive a Form 1099. New Jersey taxable
reimbursements for employee business ments to claim moving expenses were interest income includes interest from the
expenses reported as wages on your W-2 met and the expenses were included in following:
provided that: wages on your W-2.
♦ Banks
1. The expenses for which you are reim- 1. The cost of moving your household ♦ Savings and loan associations
bursed are job-related expenses; goods and personal effects from the ♦ Credit unions
old home to the new home. ♦ Savings accounts
2. You are required to and do account for
these expenses to your employer; and 2. The actual expenses incurred by you ♦ Earnings on nonqualified withdrawals
for traveling, meals, and lodging when from qualified state tuition program
3. You are reimbursed by your employer accounts, including the New Jersey
moving you and your family from
in the exact amount of the allowable Better Educational Savings Trust Pro-
your old residence to your new
expenses. gram (NJBEST) accounts
residence.
♦ Distributions from Coverdell educa-
If you receive excludable reimbursements
Reimbursements for any other moving tion savings accounts (ESAs), but only
for employee business expenses which
expense may not be excluded from the earnings portion
are included in your wages on your W-2,
income. ♦ Checking accounts
enclose a statement explaining the
♦ Bonds and notes
amount you are excluding and your rea- If you receive excludable reimbursements ♦ Certificates of deposit
sons for excluding this amount. Also en- for moving expenses which are included ♦ Ginnie Maes
close a copy of your Federal Form 2106. in your wages on your W-2, enclose a ♦ Fannie Maes
statement explaining the amount you are ♦ Freddie Macs
Commuter Transportation Benefits.
excluding and your reasons for excluding ♦ Repurchase agreements
Certain amounts you receive from your
this amount. Also enclose a copy of your ♦ Life insurance dividends
employer up to $1,265 for using an alter-
Federal Form 3903. ♦ Obligations of states and their political
native means of commuting (such as pub-
lic transportation, carpools, vanpools, Compensation for Injuries or Sickness. subdivisions, other than New Jersey
etc.) may be excluded from your New Certain amounts received for personal in- ♦ Any other interest not specifically
Jersey gross income. Commuter trans- juries or sickness are not subject to tax. exempt
portation benefits may not be excluded You may exclude from the amount re- Forfeiture Penalty for Early With-
from gross income unless your employer ported on Line 13 such amounts included drawal. If you incur a penalty by with-
as wages on your W-2 provided that:
continued
Line 14a - Taxable Interest - continued
drawing a time deposit early, you may able portion of the distribution, if any, is Line 16 - New Jersey Gross
subtract the amount of the penalty from reported as dividends on Line 15. By
your interest income. February 15, shareholders should be noti-
Income
fied by the New Jersey qualified invest- Enter on Line 16 the total of Lines 13,
If your taxable interest income on ment fund of the portion of their distribu- 14a, and 15.
Line 14a is more than $1,500, enclose a tion that may be excluded from income.
copy of Schedule B, Federal Form 1040, Contact your broker to determine whether TAX TIP If you were a New Jersey
or Schedule 1, Federal Form 1040A.
Line 14b - Tax-Exempt

Interest
your fund qualifies.
Do not report interest earned on your
IRA(s) on Line 14b, Tax-Exempt Inter-
D resident for the entire
year and your Gross In-
come on Line 16 is $20,000 or less
($10,000 if filing status is single), you
est Income. have no tax liability to New Jersey and
Report all of your tax-exempt interest, as
no return must be filed. If you are fil-
well as exempt interest dividends from a When you total your interest income on
ing a return only to obtain a refund of
New Jersey Qualified Investment Fund, Lines 14a and 14b, the amount should
taxes withheld or estimated payments
on Line 14b. If Line 14b is more than match the total of the taxable and tax-
made or to apply for the New Jersey
$10,000, you must include an itemized exempt interest you reported on your
earned income tax credit, do not com-
schedule detailing the amount received Federal income tax return (if you filed a
plete Lines 17 through 22. Continue
from each source. New Jersey tax-exempt Federal 1040). Enclose a statement with
completing the return with Line 23.
interest income includes interest from: your NJ-1040EZ explaining the differ-
See instructions on page 26.
ence if the amounts do not match. For
♦ Obligations of the State of New Jersey more information on tax-exempt interest
or any of its political subdivisions NOTE: If you qualify, you may receive a
income, order Tax Topic Bulletin GIT-5, New Jersey earned income tax credit even
♦ Direct Federal obligations such as Exempt Obligations.
U.S. Savings Bonds and Treasury if you have no tax liability to New Jersey
Bills, Notes, and Bonds and are not required to file a return. See
Line 15 - Dividends the instructions for Line 28.
♦ Earnings on qualified withdrawals
from qualified state tuition program Enter on Line 15 the amount of dividends
accounts, including the New Jersey received during the year from invest- Exemptions and Deductions
Better Educational Savings Trust Pro- ments (e.g., from stocks, mutual funds) or (Lines 17 - 18)
gram (NJBEST) accounts other income-producing activities which New Jersey law does not allow deduc-
♦ Sallie Maes do not constitute a trade or business. The tions for adjustments taken on the Fed-
♦ CATS and TIGRS total amount of taxable dividends re- eral return such as employee business
♦ Certain distributions from “New Jer- ceived, regardless of where earned, expenses, IRA contributions, and Keogh
sey Qualified Investment Funds” must be reported. Plan contributions. However, be sure to
♦ Distributions paid by mutual funds to keep records of all contributions to IRAs
You cannot use Form
the extent the distributions are attribu- NJ-1040EZ if you re- and Keogh Plans. You will need this in-
table to interest earned on Federal ceived capital gains formation when you make withdrawals in
obligations distributions from future years.
mutual funds or other regulated
New Jersey Qualified Investment investment companies.
Funds. A New Jersey Qualified Invest- Line 17 - Exemptions
ment Fund is a regulated investment com- Tax-Free Distributions. A distribution Enter the total exemption amount you
pany in which at least 80% of the fund’s which is a return of your investment or calculated at Line 12e.
investments (other than cash or receiv- capital and does not come from earnings
ables) are obligations issued either di- or profits is a nontaxable capital or tax- Line 18 - Medical Expenses
rectly by the Federal government or the free distribution. These distributions re-
duce the basis of the stock or investment You may deduct certain medical expenses
State of New Jersey or any of its political
and are not taxable until your investment that you paid during the year for yourself,
subdivisions. The Fund must certify such
is fully recovered. your spouse or domestic partner, and
status with the Division of Taxation annu-
your dependents. However, you cannot
ally. If you received a distribution from a
Insurance Premiums. Dividends received deduct expenses for which you were re-
qualified investment fund, you may ex-
from insurance companies are not taxable imbursed. Only expenses in excess of 2%
clude from your income only the portion
unless the dividends received exceed the of your income may be deducted. You
of the distribution which comes from
premiums paid. Any interest from accu- may also deduct qualified Archer medical
qualified exempt obligations. Although
mulated insurance dividends is taxable savings account (MSA) contributions.
excluded from income, the tax-exempt
and must be reported on Line 14a. Use Worksheet A on page 23 to calculate
portion is reported on Line 14b. The tax-
continued
Line 18 - Medical Expenses - continued
your deduction for medical expenses/Ar- Worksheet A
cher MSA contributions. Deduction for Medical Expenses
Allowable Medical Expenses. Medical (Keep for your records)
expenses means nonreimbursed payments 1. Total nonreimbursed medical expenses ................................ 1. _____________
for physicians, dental and other medical 2. Enter Line 16, NJ-1040EZ_______________! .02 = ......... 2. _____________
fees, prescription eyeglasses and contact 3. Medical Expenses Deduction. Subtract line 2 from
lenses, hospital care, nursing care, medi- line 1 and enter result here. If zero or less, enter zero ......... 3. _____________
cines and drugs, prosthetic devices,
4. Enter the amount of your qualified Archer MSA
X-rays, and other diagnostic services
contributions from Federal Form 8853 ................................ 4. _____________
conducted by or directed by a physician
or dentist. In addition, medical expenses 5. Total Deduction for Medical Expenses. Add lines
may also include amounts paid for trans- 3 and 4. Enter the result here and on Line 18, Form
portation primarily for and essential to NJ-1040EZ. If zero, enter zero here and make no entry
medical care and insurance (including on Line 18, Form NJ-1040EZ .............................................. 5. _____________
amounts paid as premiums under Part B
of Title XVIII of the Social Security Act, through rent, qualify for either a deduc- taxes must have been paid on that resi-
relating to supplementary medical insur- tion or a refundable credit. dence either as actual property taxes or
ance for the aged) covering medical care. through rent; and
The property tax deduction reduces your
As a general rule, medical expenses al- Your rented dwelling must have its
taxable income. Your tax benefit varies ♦
lowed for Federal income tax purposes own separate kitchen and bath facili-
depending on the amount of your taxable
will be allowed for New Jersey income ties; and
income, the amount of your property
tax purposes.
taxes or rent, and your filing status. To ♦ Your gross income on Line 16 is more
NOTE: Do not include on line 1, Work- determine the actual tax benefit you will than $20,000 ($10,000 if filing status
sheet A, contributions you made to an Ar- receive (how much you will reduce your is single) or you or your spouse were
cher MSA or any amounts paid or disbursed tax liability) when claiming a property 65 years of age or older or blind or
from an Archer MSA that have been ex- tax deduction, you must calculate your disabled on the last day of the tax year.
cluded from gross income. tax liability both with a deduction and
without a deduction. The property tax Taxpayers who were not 65 years of age
Archer MSA Contributions. Enter on credit reduces your tax due. The credit or older or blind or disabled on Decem-
line 4, Worksheet A, the amount of your increases the total payments and/or cred- ber 31, 2004, with gross income of
qualified Archer MSA contributions from its on Line 29, Form NJ-1040EZ. These $20,000 or less ($10,000 if filing status is
Federal Form 8853. New Jersey follows payments and/or credits are subtracted single) are not eligible for a property tax
the Federal rules for this deduction. Your directly from your tax liability. Taxpayers credit.
contribution may not exceed 75% of the who do not reduce their tax liability by
amount of your annual health plan deduc- $50 or more when claiming the property Principal Residence. A principal resi-
tible (65% if you have a self-only plan). tax deduction should claim the property dence means a homestead, either owned
Enclose Federal Form 8853 with your re- tax credit instead. or rented, actually and continually occu-
turn. Excess contributions that you with- pied as your permanent residence. No
draw before the due date of your tax For recorded information on the property property tax deduction or credit is al-
return are not taxable. However, you tax deduction/credit, call our automated lowed for a vacation home, a “second
must report the earnings associated with TaxTalk service from a Touch-tone phone home,” or property which the owner rents
the excess contributions you withdraw as at 1-800-323-4400 (toll-free within New to someone else.
wages on Line 13. Jersey, New York, Pennsylvania, Dela-
You cannot use Form
ware, and Maryland) or 609-826-4400.
NJ-1040EZ if you lived
Line 19 - Taxable Income Eligibility Requirements. To be eligible at more than one
for a property tax deduction or credit: qualified New Jersey
Subtract Lines 17 and 18 from Line 16 residence during the year, shared
and enter the result on Line 19. If Line 19 ♦ You must have been domiciled and ownership or rent with someone other
is zero or less, make no entry. maintained a principal residence as a than your spouse, or you owned a
homeowner or tenant in New Jersey residence containing more than one
Property Tax Deduction/ during 2004; and unit and you wish to claim a property
Credit (Lines 20 and 26) tax deduction/credit.
♦ Your principal residence, whether
Eligible homeowners and tenants who owned or rented, must be subject to Homeowners. You may claim a property
pay property taxes, either directly or local property taxes, and property tax deduction or credit for the home in
continued
Property Tax Deduction/Credit (Lines 20 and 26) - continued
New Jersey that you owned and lived in a 100% exemption from local property duction or credit if you share a kitchen or
as your principal residence provided it taxes are not eligible for a property bathroom with others in the building.
was subject to local property taxes. tax deduction or credit. If any portion
of the dwelling is rented to a tenant Mobile Homes. If you own a mobile
Condominiums and Co-ops. A con- and property taxes are paid by the dis- home which is located in a mobile
dominium unit or a unit in a cooper- abled veteran owner on the rented por- home park, you qualify for a property
ative housing complex or mutual tion, any tenant may be eligible for a tax deduction or credit as a tenant. For
housing corporation is considered a property tax deduction or credit, but more information on mobile homes,
single-family dwelling for purposes of the property owner is not eligible. contact the New Jersey Division of
the property tax deduction or credit. Taxation Customer Service Center.
Life Tenancy. You are also a home-
Continuing Care Communities. As a owner if you have life tenancy rights Tax-Exempt, Subsidized, and Cam-
resident in a continuing care retire- or hold a lease for 99 years or more. pus Housing. Tenants living in dwell-
ment community, you may qualify for ings which are not subject to local
a property tax deduction or credit as a Tenants. You may claim a property tax property taxes are not eligible for a
homeowner if the continuing care con- deduction or credit for a home or apart- property tax deduction or credit. This
tract requires you to bear the propor- ment you rented in New Jersey and lived includes tenants living in tax-exempt
tionate share of property taxes in as your principal residence, provided housing or other dwellings owned by
attributable to your unit. that the building is subject to local prop- the State, County, Municipal, or Fed-
erty taxes and your dwelling unit contains eral government; students living in
Disabled Veterans. Totally and per- its own separate kitchen and bathroom. on-campus apartments at State col-
manently disabled veterans who have You do not qualify for a property tax de- leges and universities; and tenants liv-
Schedule 1 – Property Tax Deduction/Credit

Complete both columns of this schedule to find out whether the Property Tax Deduction or the Property Tax Credit is better for you.
1. Property Tax. Enter the property taxes you paid in 2004. Renters enter 18% of rent paid in 2004.
See instructions page 25. 1. ______________
2. Property Tax Deduction. Enter the amount from Line 1 or $10,000, whichever is less.
Also enter this amount on Line 4, Column A below. See instructions page 25. 2. ______________
Column A Column B
3. Taxable Income (Copy from Line 19 of your NJ-1040-EZ) ...................................... 3. 3.
4. Property Tax Deduction (Copy from Line 2 of this schedule) .................................. 4. 4. –0–
5. Taxable Income After Property Tax Deduction (Subtract Line 4 from Line 3) ........ 5. 5.
6. Tax you would pay on Line 5 amount (Go to Tax Table or Tax Rate Schedules
and enter amount) ....................................................................................................... 6. 6.
7. Subtract Line 6, Column A from Line 6, Column B and enter the result here ........................................... 7.
8. Is the Line 7 amount $50 or more?
Yes. You receive a greater tax benefit by taking the Property Tax Deduction. Make the following entries on Form NJ-1040EZ.
Form NJ-1040EZ Enter amount from:
Line 20 Line 4, Column A
Line 26 Make no entry
No. You receive a greater tax benefit from the Property Tax Credit. Make the following entries on Form NJ-1040EZ.
Form NJ-1040EZ Enter amount from:
Line 20 Make no entry
Line 21 Line 5, Column B
Line 22 Line 6, Column B
Line 26 Enter $50
continued
Property Tax Deduction/Credit (Lines 20 and 26) - continued
ing in dwellings owned by religious, ($10,000 if filing status is single), and ♦ Are not eligible for a FAIR rebate be-
charitable, or other nonprofit organi- you satisfy the eligibility requirements, cause on October 1, 2004, you were
zations (including on-campus apart- you qualify for a property tax credit in neither a homeowner nor a tenant, you
ments at private nonprofit colleges the amount of $50. may complete Form NJ-1040EZ and
and universities), if the property is claim the property tax credit on
exempt from local property taxes. Do If you are eligible for a property tax
Line 26.
not enter a figure on Line 20 or credit, and you:
Line 26 of the tax return. If you are ♦ Are eligible for a FAIR rebate, file Line 20 - Property Tax
not sure whether the dwelling you your completed FAIR rebate applica- Deduction
rent is subject to local property tion and your credit will automatically
taxes, contact your municipal tax be sent to you with your rebate. Do If you satisfied the eligibility require-
assessor for information. The Divi- not complete Line 20 to claim a prop- ments, you may deduct 100% of property
sion of Taxation audits returns to erty tax deduction or Line 26 to claim taxes due and paid or $10,000, which-
ensure that only qualified appli- a property tax credit. However, you ever is less. For tenants, 18% of the rent
cants claim the property tax deduc- cannot use Form NJ-1040EZ to apply paid during the year is considered prop-
tion or the property tax credit. for a FAIR tenant rebate unless you erty taxes paid. Complete Schedule 1 on
have an overpayment on Line 31. In page 24 to determine the amount of your
Seniors or Blind/Disabled Persons. If property tax deduction and whether you
that case you must file Form TR-1040
either you or your spouse were 65 years should elect to take the property tax
or use another filing method (see back
of age or older or blind or disabled on the credit on Line 26 instead of the deduction
cover).
last day of the tax year, and your gross in- on Line 20.
come on Line 16 is $20,000 or less
Completing Schedule 1
Line 1 - Property Tax/Rent If you are eligible for a property tax re- Line 5 - Taxable Income After
imbursement for 2004 and file your ap-
Enter on Line 1 your property taxes (or plication on Form PTR-2, enter on Line 1
Property Tax Deduction
18% of rent) due and paid during 2004 the amount of your base year property For each column, subtract Line 4 from
on your qualified residence. taxes as reported on Line 11 of your 2004 Line 3 and enter the result on Line 5.
You cannot use Form Property Tax Reimbursement Applica-
NJ-1040EZ if you lived tion, Form PTR-2. (For mobile home Line 6 - Tax on Line 5
at more than one owners this is 18% of base year site fees.)
For each column, enter on Line 6 the
qualified New Jersey
amount of tax on the income shown on
residence during the year, shared Line 2 - Property Tax Line 5. Use the Tax Table on page 33 or
ownership or rent with someone other
than your spouse, or you owned a
Deduction the Tax Rate Schedules on page 42 to
residence containing more than one Enter the amount from Line 1 or $10,000, calculate the amount of tax.
unit and you wish to claim a property whichever is less. Also enter this amount
tax deduction/credit. on Line 4, Column A. Lines 7 and 8 - Deduction/
Credit Determination
TAX TIP Property Tax Reim-
Line 3 - Taxable Income
D bursement (Senior
Freeze) Applicants. If
you are eligible for a property tax reim-
bursement for 2004 and file your applica-
For each column, enter on Line 3, Sched-
ule 1 the amount from Line 19, Form
NJ-1040EZ.
To determine whether a property tax de-
duction or a property tax credit is more
beneficial to you, subtract Line 6, Col-
umn A from Line 6, Column B and enter
tion on Form PTR-1, enter on Line 1 the the result on Line 7. If Line 7 is $50 or
amount of your 2003 property taxes as Line 4 - Property Tax more, you will receive a greater benefit
reported on Line 14 of your 2004 Prop- Deduction by taking the property tax deduction. If
erty Tax Reimbursement Application, Line 7 is less than $50, you will receive a
Enter on Line 4, Column A the amount greater benefit by taking the property tax
Form PTR-1. (For mobile home owners
from Line 2, Schedule 1. credit. Follow the instructions on Sched-
this is 18% of 2003 site fees.)
ule 1 for completing Lines 20, 21, 22,
and 26, Form NJ-1040EZ.
continued
Line 21 - New Jersey Taxable Individual taxpayers report and remit use Step 3
tax by either completing and filing the Total use tax due. Add the amounts de-
Income Use Tax Return (Form ST-18) within 20 termined in Steps 1 and 2. Enter the re-
Subtract Line 20 from Line 19. If zero or days after property is brought into New sult on Line 23, Form NJ-1040EZ.
less, make no entry. Jersey or by reporting any use tax due on
Line 23 of their resident income tax re- If you do not owe use tax, you must enter
Line 22 - Tax on Amount on turn, Form NJ-1040EZ. See page 43 of “0” on Line 23.
Line 21 this booklet for information on how to
obtain Form ST-18 and other forms. Line 24 - Total Tax
Compute your tax by using one of the fol-
lowing methods. Enter on Line 24 the total of Lines 22
TAX TIP If you owe use tax and are and 23.
Tax Table. If your New Jersey taxable in-
come is less than $100,000, you may use
the New Jersey Tax Table on page 33 or
D remitting it with Form
NJ-1040EZ, compute the
amount of use tax due as follows:
Line 25 - New Jersey Income
Tax Withheld
the New Jersey Tax Rate Schedules on
Step 1 Enter on Line 25 the total New Jersey in-
page 42 to find your tax. When using the
Items or services costing less than come tax withheld, as shown on your
tax table, be sure to use the correct col-
$1,000 each. If you know the amount of W-2 statement(s). The W-2 must indicate
umn. After you have found your tax, en-
your purchases in this category, calculate the amount of New Jersey tax withheld
ter the amount on Line 22.
the exact amount of use tax due by multi- and the “State” box must indicate that the
Tax Rate Schedules. You must use the plying your total purchases by 6% (.06). tax withheld was New Jersey income tax.
New Jersey Tax Rate Schedules on page OR, if you have incomplete or inaccurate See sample W-2 on page 20. Enclose the
42 if your New Jersey taxable income is receipts for your purchases, you may use state copy of each W-2.
$100,000 or more. Use the correct sched- the Estimated Use Tax Chart to estimate
the amount of use tax due. Do not include on Line 25 amounts with-
ule for your filing status. After you have
held as New Jersey unemployment insur-
calculated your tax, enter the amount on
NOTE: Using the Estimated Use Tax Chart ance/health care subsidy fund/workforce
Line 22.
to determine the amount of use tax you re- development partnership fund contribu-
tions (shown on the W-2 as UI/HC/WD,
Line 23 - Use Tax Due on port on Line 23 does not preclude the Divi-
sion of Taxation from auditing your account. if combined, or UI, HC, and WD if stated
Out-of-State Purchases separately) or New Jersey disability in-
New Jersey does have access to records
If you were a New Jersey resident and maintained by out-of-State businesses, and surance contributions (may be shown as
you purchased items or services that were if additional tax is due, you may receive an DI). These are not New Jersey income
subject to New Jersey sales tax, you are assessment for the amount of use tax owed, tax withholdings and may not be used as
liable for the use tax at the rate of 6% of plus applicable penalties and interest. credits on Line 25.
the purchase price if sales tax has not
For 2004, the maxi-
been paid. If sales tax has been collected Step 2 mum employee contri-
out of State, use tax is only due if the tax Items or services costing $1,000 or bution for UI/HC/WD
was paid at a rate less than 6%, based on more each. You must calculate the exact was $103.28 and the
the difference. amount of use tax due on all purchases in maximum employee contribution for
this category. DI was $121.50. You cannot use Form
For example: NJ-1040EZ if you had two or more em-
♦ You purchased a computer over the ployers and you wish to claim a credit
Internet for $1,500 from a seller lo- Estimated Use Tax Chart for excess UI/HC/WD or DI contribu-
cated outside of New Jersey and no (for Step 1 computation only) tions withheld.
sales tax was collected. Your use If your New Jersey
tax liability to New Jersey on this gross income is: Use Tax
All W-2 statements must reflect your cor-
item is $90 ($1,500 ! .06 = $90). rect social security number for the with-
up to $15,000 ...................................... $ 6
holdings to be credited. If the social
$15,001 – $30,000 ................................. 18
♦ On a trip to Vermont you purchased security number is missing or incorrect,
$30,001 – $50,000 ................................. 26
an antique desk for $4,000 and paid you must obtain a corrected W-2 from
$50,001 – $75,000 ................................. 34
Vermont sales tax at the rate of 5%. $75,001 – $100,000 ............................... 43
your employer. Only your employer/
The difference, $40 (1% of the pur- $100,001 – $150,000 ............................. 54
payer can issue or correct this form. If
chase price), is due to New Jersey $150,001 – $200,000 ............................. 69 you have not received a W-2 form by
as use tax. $200,001 and over ........ .0345% (.000345) February 15, 2005, or if the form you re-
of income, or $200, ceived is incorrect, contact your em-
whichever is less.
ployer/payer immediately.
continued
Line 26 - Property Tax Credit close a statement with your return ex- Line 28 - New Jersey Earned
plaining all the payments you and/or your
If you satisfied the eligibility requirements spouse made for 2004 and the name(s)
Income Tax Credit
(see page 23) and you did not claim a and social security number(s) under If you satisfy the eligibility requirements
property tax deduction on Line 20, you which you made payments. above, complete the Earned Income Tax
qualify for a property tax credit. Credit Schedule on page 2 of Form
If your spouse died during the year and NJ-1040EZ to calculate the amount of
Do not complete Line 26 if: any estimated payment(s) were made un- your New Jersey earned income tax credit.
♦ You claimed a property tax deduction der the deceased spouse’s social security
on Line 20; or number and other payments were made Completing the Earned Income Tax
♦ Your gross income on Line 16, Form under your social security number, you Credit Schedule
NJ-1040EZ is $20,000 or less ($10,000 must enclose a statement with your return Line 1. If you filed a 2004 Federal
if filing status is single). listing the social security numbers and Schedule EIC on which you listed at least
the amounts submitted under each social one “qualifying child,” fill in the “Yes”
NOTE: If you are 65 years of age or older security number. oval. Otherwise, fill in “No.” If you did
or blind or disabled, and you are not re- not file a 2004 Federal Schedule EIC or
quired to file Form NJ-1040EZ because New Jersey Earned Income if you did not have a qualifying child,
your gross income on Line 16 is $20,000 Tax Credit (Line 28) you are not eligible for a New Jersey
or less ($10,000 if filing status is single), earned income tax credit.
and you satisfy the eligibility requirements, The New Jersey earned income tax credit
you qualify for a property tax credit in the is a credit for certain taxpayers who work Line 2. If you asked the Internal Revenue
amount of $50. See “Seniors or Blind/Dis- and have earned income. The credit re- Service to calculate your Federal earned
abled Persons” on page 25 before complet- duces the amount of tax you owe and income credit, fill in the oval at Line 2.
ing Line 26. may also give you a refund, even if you The IRS will provide information regard-
have no tax liability to New Jersey. If you ing Federal earned income credit recipi-
Line 27 - New Jersey are eligible and file for a Federal earned ents to the Division of Taxation in
income credit, you may also be eligible October 2005. Please allow at least 4–6
Estimated Payments/Credit for a New Jersey earned income tax weeks for the Division to process the in-
From 2003 Return credit. formation and issue a check for your New
Enter on Line 27 the total of: Jersey earned income tax credit.
You must file a New Jersey resident in-
♦ Estimated tax payments made for come tax return to receive a New Jersey Line 3. Enter the amount of your Federal
2004 earned income tax credit, even if you are earned income credit from your 2004
♦ Credit applied from your 2003 tax not required to file a return because your Federal Form 1040 or Form 1040A.
return* gross income is below the minimum in-
♦ Amount, if any, paid to qualify for an come filing threshold. Line 4. Enter 20% of Line 3, your Fed-
extension of time to file eral earned income credit.
TAX TIP You are allowed a credit in
*This is the amount of overpayment that
D
Federal Earned Income Credit ! .20 = Line 4
the amount of 20% of your
you chose to carry forward on Line 1 of Federal earned income Enter the amount from Line 4 of the
the “Deductions From Overpayment” credit if: Earned Income Tax Credit Schedule on
section of your 2003 NJ-1040EZ resident
The filing status on both your Federal Line 28, Form NJ-1040EZ.
return (or Line 52 of your 2003 NJ-1040) ♦
as a credit towards your income tax li- return and your New Jersey return is
ability for 2004. If you received a refund married, filing joint return, head of Line 29 - Total Payments and
check for 2003, do not enter the amount household, or qualifying widow(er); Credits
of that refund check on Line 27. and Add Lines 25 through 28 and enter the
♦ Your New Jersey gross income on result on Line 29.
Underpayment of Estimated Tax. Fill
in the oval below Line 27 if you are en- Line 16, Form NJ-1040EZ is $20,000
or less; and Line 30 - Amount of Tax You
closing Form NJ-2210. See “Estimated
Tax” on page 17. Owe
♦ You have at least one “qualifying
child” for purposes of the Federal If Line 24 is more than Line 29, subtract
Payments Made Under Another Name Line 29 (Total Payments and Credits) from
earned income credit.
or Social Security Number. If you Line 24 (Total Tax) and enter the result
changed your name because of marriage, NOTE: If your filing status is single, you on Line 30. This is the amount you owe.
divorce, etc., and you made estimated tax may not claim a New Jersey earned income
payments using your former name, en- tax credit.
continued
Line 30 - Amount of Tax You Owe - continued
If you owe tax you may make a donation You may also make a donation to one of its contribution and expenditure limits,
on Lines 2, 3, 4, 5, 6, and/or 7 in the the following funds on Line 7: the Gubernatorial Public Financing Pro-
“Deductions from Overpayment” section gram has since 1977 assisted 56 candi-
(page 2, Form NJ-1040EZ), by adding ♦ Drug Abuse Education Fund (01); or dates to conduct their campaigns free
the amount of your donation to your pay- ♦ Korean Veterans’ Memorial Fund from the improper influence of excessive
ment amount. (02); or campaign contributions. Operation of the
♦ Organ and Tissue Donor Awareness program has also permitted candidates of
If you are enclosing Form NJ-2210, the Education Fund (03); or limited financial means to run for elec-
amount of your payment should also in- ♦ NJ-AIDS Services Fund (04); or tion to the State’s highest office. As a
clude interest calculated for the under- ♦ Literacy Volunteers of America – New condition of their receipt of public fi-
payment of estimated tax. See “Estimated Jersey Fund (05); or nancing, candidates must agree to partici-
Tax” on page 17. Make your check or ♦ New Jersey Prostate Cancer Research pate in two debates which provide the
money order for the total amount payable Fund (06). public with an opportunity to hear the
to “State of New Jersey – TGI.” views of each candidate. For more infor-
Indicate the amount you want to contribute
You may pay your 2004 New Jersey in- by checking the appropriate box(es) or en- mation on the Gubernatorial Public Fi-
come taxes by electronic check (e-check) tering any amount you wish to contribute. nancing Program, contact the New Jersey
or credit card (Visa, American Express, Election Law Enforcement Commission
MasterCard, or Discover/Novus). See If you are making a donation on Line 7, at 609-292-8700 or write to:
“How to Pay” on page 15. Fill in the oval also enter the code number (01, 02, 03, 04,
NJ ELECTION LAW ENFORCEMENT COMMISSION
below Line 30 if you are paying by 05, or 06) for the fund of your choice. For
PO BOX 185
e-check or credit card. Do not send in the your convenience, “0” is already entered.
TRENTON NJ 08625-0185
payment voucher if you pay your taxes by The amount you donate will reduce your
e-check or credit card. Lists of contributors to gubernatorial can-
refund or increase your balance due. An
didates and copies of reports filed by gu-
amount must be entered when making a
Line 31 - Overpayment bernatorial candidates may be viewed on
contribution.
the Election Law Enforcement Commis-
If Line 24 is less than Line 29, subtract sion Web site at: www.elec.state.nj.us.
If you are making a donation on Line 2,
Line 24 (Total Tax) from Line 29 (Total
3, 4, 5, 6, and/or 7, and you have a bal-
Payments and Credits) and enter the re- Participation in the $1 income tax check-
ance due, increase the amount of your
sult on Line 31. off protects the continuity and integrity of
payment by the amount you wish to con-
the Gubernatorial Elections Fund by pro-
tribute. If you are paying your tax due by
Line 32 - Total Deductions viding that funds will be reserved for fu-
check and including a donation, your
From Overpayment ture gubernatorial elections thereby
check or money order must be made out
deterring the use of needed funding for
You must complete the “Deductions to “State of New Jersey – TGI,” not to
other purposes. If you want to designate
From Overpayment” section on the charity or charities you selected. Your
$1 to go to help candidates for governor
page 2, Form NJ-1040EZ before com- donation will be deposited in the appro-
pay campaign expenses, fill in the “Yes”
pleting Line 32. priate fund(s) when your return is
oval in the Gubernatorial Elections Fund
processed.
Deductions From Overpayment: section of the return. If you are filing a
Line 8 - Total Deductions From Over- joint return, your spouse may also desig-
Line 1 - Credit to Your 2005 Tax. Enter
payment. Enter on Line 8 the total of nate $1 to this fund. Filling in the “Yes”
on Line 1 the amount of your overpay-
Lines 1 through 7. Also enter this amount oval will not in any way increase your
ment that you wish to credit to your 2005
on Line 32. tax liability or reduce your refund.
tax liability.
Contributions (Lines 2 - 7). Whether Line 33 - Refund Signatures
you have an overpayment or a balance Sign and date your return in blue or black
Subtract Line 32 from Line 31. Enter the
due, you may make a donation to any of ink. Both husband and wife must sign a
result on Line 33. This is the amount of
the following funds: joint return. The signature(s) on the form
your refund.
♦ Endangered Wildlife Fund you file must be original; photocopied
♦ Children’s Trust Fund Gubernatorial Elections Fund signatures are not acceptable. A return
♦ Vietnam Veterans’ Memorial Fund without the proper signatures cannot be
♦ Breast Cancer Research Fund The Gubernatorial Elections Fund, fi- processed and will be returned to you.
♦ U.S.S. New Jersey Educational Mu- nanced by taxpayer designated $1 con- This causes unnecessary processing delays
seum Fund tributions, provides partial public and may result in penalties for late filing
financing to qualified candidates for the or a delay or denial of your FAIR rebate.
office of Governor of New Jersey. With
continued
Signatures - continued
TAX TIP Preparer Authorization. and enclosures with your “Paid Tax Tax Preparers. Anyone who prepares a
D Because of the strict pro-

visions of confidentiality,
Division of Taxation personnel may not
discuss your return or enclosures with
Preparer,” fill in the oval below “Your
Signature” line.
Don’t Need Forms Mailed to You Next
return for a fee must sign the return as a
“Paid Preparer” and enter his or her so-
cial security number or Federal preparer
tax identification number. Include the
anyone other than you without your writ- Year? Taxpayers who pay someone else company or corporation name and Fed-
ten authorization. If, for any reason, you to prepare their returns probably do not eral identification number, if applicable.
want a Division of Taxation representa- use the income tax return booklets mailed A tax preparer who fails to sign the return
tive to discuss your tax return with the in- to them each year. If you do not need a or provide a tax identification number
dividual who signed your return as your booklet mailed to you next year, fill in may incur a $25 penalty for each omis-
“Paid Tax Preparer,” we must have your the oval below “Spouse’s Signature” line. sion. Someone who prepares your return
permission to do so. To authorize the Di- Telling us that you do not need a booklet but does not charge you should not sign
vision of Taxation to discuss your return next year will help us reduce printing and your return.
mailing costs.
2004 FAIR Rebate Application
Homeowners
Beginning with tax year 2004, homeowners will not use the application in this booklet to apply for the FAIR rebate.
Instead applications will be mailed to homeowners after the end of the income tax filing season in April, and they will
apply for their rebates either online or by phone. Residents who owned, occupied, and paid property taxes on a home
in New Jersey that was their principal residence on October 1, 2004, and whose 2004 gross income was $200,000 or
less, are eligible.
For tax year 2004, FAIR rebates for tenants will be calculated as shown on
Rebate Calculations for Tenants the following chart.
Tenants Age 65 or Over and/or Totally and Permanently Disabled

if your filing status is: and your gross income is: your rebate amount will be:
over but not over

Married, Filing Joint Return or $ 0 $ 70,000 Equal to the amount by which rent constituting property taxes paid
exceeds 5% of gross income, plus $50. The maximum rebate is
$825. The minimum is $150.
Head of Household or
70,000 100,000 $150
Qualifying Widow(er) or
100,000 0 (not eligible)
$ 0 $ 35,000 Equal to the amount by which rent constituting property taxes paid
exceeds 5% of gross income, plus $50. The maximum rebate is
Single $825. The minimum is $150.
35,000 100,000 $150
Tenants Under Age 65 and Not Totally and Permanently Disabled

if your filing status is: and your gross income is: your rebate amount will be:
over but not over
$ 0 $ 100,000 $150
All Filing Statuses
continued
30 2004 FAIR Rebate Application
Tenant Eligibility Tax-Exempt, Subsidized, and Campus Housing

To be eligible for a New Do not complete the FAIR Rebate Application on the back of Form NJ-1040EZ
Jersey FAIR rebate as a if the dwelling you rent is not subject to local property taxes; you do not qualify
tenant: for a rebate. If you are not sure whether the dwelling you rent is subject to
local property taxes, contact your municipal tax assessor for information. The
♦ You must have rented and occupied a Division of Taxation audits returns to ensure that only qualified applicants
home in New Jersey that was your receive rebates.
principal residence on October 1,
2004; and
more information on mobile homes, con- Line 3 - Address
♦ Your gross income for the entire year tact the Division’s Customer Service
must have been $100,000 or less (see Enter on Line 3 the street address (in-
Center. cluding apartment number) and munici-
Note under Line 2, Gross Income, be-
low); and pality of the rental property in New
Rebate Application Jersey that was your principal residence
♦ Your principal residence must be sub- on October 1, 2004. Do not use a PO
ject to local property taxes, and prop-
Line 1 - Tenant on October 1, Box address. Complete this line even if
erty taxes must have been paid on that 2004 the physical location of the residence for
residence through rent; and If you rented and occupied an apartment which you are applying for the rebate is
or other rental dwelling in New Jersey as the same as your mailing address.
♦ Your dwelling unit must contain its own
separate kitchen and bath facilities; and your principal residence on October 1,
2004, fill in “Yes” and continue complet- Line 4 - Rent
♦ You must file Form NJ-1040EZ by ing the application. If you answer “No” Enter on Line 4 the total amount of rent
April 15, 2005, or if you are filing un- here, you are not eligible for a 2004 you (and your spouse) paid during the
der an extension, by the extended due FAIR rebate as a tenant. Do not com- year on the residence indicated at Line 3.
date. plete the FAIR tenant rebate Report only the actual amount you paid
You cannot use Form application. out of pocket. Do not include any amount
NJ-1040EZ to apply paid under the Federal Housing Choice
NOTE: If you owned and occupied a home Voucher (Section 8) Program.
for a FAIR tenant re-
bate if your income on in New Jersey that was your principal resi-
Line 16 is below the minimum filing dence on October 1, 2004, you may be eli- NOTE: If you are not sure whether the dwell-
threshold (see page 14) and you do gible for a FAIR rebate as a homeowner. ing you rent is subject to local property
not have an overpayment on Line 31. Applications will be mailed to homeowners taxes, contact your municipal tax assessor
In that case, you have until Janu- after the end of the income tax filing sea- for information.
ary 17, 2006, to apply for your FAIR re- son in April.
bate using Form TR-1040.
Line 5 - Number of Days in
Principal Residence. A principal resi- Line 2 - Gross Income the Residence
dence means a homestead, actually and Enter on Line 2 the amount of income re- Enter on Line 5 the number of days dur-
continually occupied as your permanent ported on Line 16, Form NJ-1040EZ. ing 2004 that you (and your spouse) oc-
residence. No rebate will be granted for a cupied the rental property indicated at
vacation home or a “second home.” NOTE:
♦ Social Security and Railroad Retirement
Line 3. If you lived there for all of 2004,
You cannot use Form benefits are exempt from New Jersey enter 366.
NJ-1040EZ to claim a income tax and should not be reported
FAIR tenant rebate if NOTE: The Division of Taxation will cal-
as income on Line 2.
you shared rent with culate the amount of your rebate based on
♦ If the amount on Line 2 is more than the information you provide. For more in-
someone other than your spouse.
$100,000, you are not eligible for a 2004 formation on how the FAIR tenant rebate
Mobile Homes. If you own a mobile FAIR tenant rebate. Do not complete the is calculated, request Tax Topic Bulletin
home which is located in a mobile home FAIR Rebate Application on the back TR-2, FAIR Rebate Guidelines for Tenants.
park, you are considered a tenant for pur- of Form NJ-1040EZ.
poses of applying for the rebate. For
continued
2004 NJ-1040EZ County/Municipality Codes 31
Enter the appropriate four-digit number in the boxes on Form NJ-1040EZ. The County/Municipality Codes reflected below are for the Division of
Taxation purposes only.
Municipality Code Municipality Code Municipality Code Municipality Code
ATLANTIC COUNTY Ridgewood Village 0251 Gibbsboro Borough 0413 Nutley Township 0716
Absecon City 0101 River Edge Borough 0252 Gloucester City 0414 Orange City 0717
Atlantic City 0102 River Vale Township 0253 Gloucester Township 0415 Roseland Borough 0718
Brigantine City 0103 Rochelle Park Township 0254 Haddon Township 0416 South Orange Village Twp. 0719
Buena Borough 0104 Rockleigh Borough 0255 Haddonfield Borough 0417 Verona Township 0720
Buena Vista Township 0105 Rutherford Borough 0256 Haddon Heights Borough 0418 West Caldwell Township 0721
Corbin City 0106 Saddle Brook Township 0257 Hi-Nella Borough 0419 West Orange Township 0722
Egg Harbor City 0107 Saddle River Borough 0258 Laurel Springs Borough 0420
Egg Harbor Township 0108 South Hackensack Twp. 0259 Lawnside Borough 0421 GLOUCESTER COUNTY
Estell Manor City 0109 Teaneck Township 0260 Lindenwold Borough 0422 Clayton Borough 0801
Folsom Borough 0110 Tenafly Borough 0261 Magnolia Borough 0423 Deptford Township 0802
Galloway Township 0111 Teterboro Borough 0262 Merchantville Borough 0424 East Greenwich Township 0803
Hamilton Township 0112 Upper Saddle River Bor. 0263 Mount Ephraim Borough 0425 Elk Township 0804
Hammonton Town 0113 Waldwick Borough 0264 Oaklyn Borough 0426 Franklin Township 0805
Linwood City 0114 Wallington Borough 0265 Pennsauken Township 0427 Glassboro Borough 0806
Longport Borough 0115 Washington Township 0266 Pine Hill Borough 0428 Greenwich Township 0807
Margate City 0116 Westwood Borough 0267 Pine Valley Borough 0429 Harrison Township 0808
Mullica Township 0117 Woodcliff Lake Borough 0268 Runnemede Borough 0430 Logan Township 0809
Northfield City 0118 Wood-Ridge Borough 0269 Somerdale Borough 0431 Mantua Township 0810
Pleasantville City 0119 Wyckoff Township 0270 Stratford Borough 0432 Monroe Township 0811
Port Republic City 0120 Tavistock Borough 0433 National Park Borough 0812
Somers Point City 0121 BURLINGTON COUNTY Voorhees Township 0434 Newfield Borough 0813
Ventnor City 0122 Bass River Township 0301 Waterford Township 0435 Paulsboro Borough 0814
Weymouth Township 0123 Beverly City 0302 Winslow Township 0436 Pitman Borough 0815
Bordentown City 0303 Woodlynne Borough 0437 South Harrison Township 0816
BERGEN COUNTY Bordentown Township 0304 Swedesboro Borough 0817
Allendale Borough 0201 Burlington City 0305 CAPE MAY COUNTY Washington Township 0818
Alpine Borough 0202 Burlington Township 0306 Avalon Borough 0501 Wenonah Borough 0819
Bergenfield Borough 0203 Chesterfield Township 0307 Cape May City 0502 West Deptford Township 0820
Bogota Borough 0204 Cinnaminson Township 0308 Cape May Point Borough 0503 Westville Borough 0821
Carlstadt Borough 0205 Delanco Township 0309 Dennis Township 0504 Woodbury City 0822
Cliffside Park Borough 0206 Delran Township 0310 Lower Township 0505 Woodbury Heights Bor. 0823
Closter Borough 0207 Eastampton Township 0311 Middle Township 0506 Woolwich Township 0824
Cresskill Borough 0208 Edgewater Park Township 0312 North Wildwood City 0507
Demarest Borough 0209 Evesham Township 0313 Ocean City 0508 HUDSON COUNTY
Dumont Borough 0210 Fieldsboro Borough 0314 Sea Isle City 0509 Bayonne City 0901
East Rutherford Borough 0212 Florence Township 0315 Stone Harbor Borough 0510 East Newark Borough 0902
Edgewater Borough 0213 Hainesport Township 0316 Upper Township 0511 Guttenberg Town 0903
Elmwood Park Borough 0211 Lumberton Township 0317 West Cape May Borough 0512 Harrison Town 0904
Emerson Borough 0214 Mansfield Township 0318 West Wildwood Borough 0513 Hoboken City 0905
Englewood City 0215 Maple Shade Township 0319 Wildwood City 0514 Jersey City 0906
Englewood Cliffs Boro 0216 Medford Township 0320 Wildwood Crest Borough 0515 Kearny Town 0907
Fair Lawn Borough 0217 Medford Lakes Borough 0321 Woodbine Borough 0516 North Bergen Township 0908
Fairview Borough 0218 Moorestown Township 0322 Secaucus Town 0909
Fort Lee Borough 0219 Mount Holly Township 0323 CUMBERLAND COUNTY Union City 0910
Franklin Lakes Borough 0220 Mount Laurel Township 0324 Bridgeton City 0601 Weehawken Township 0911
Garfield City 0221 New Hanover Township 0325 Commercial Township 0602 West New York Town 0912
Glen Rock Borough 0222 North Hanover Township 0326 Deerfield Township 0603
Hackensack City 0223 Palmyra Borough 0327 Downe Township 0604 HUNTERDON COUNTY
Harrington Park Borough 0224 Pemberton Borough 0328 Fairfield Township 0605 Alexandria Township 1001
Hasbrouck Heights Bor. 0225 Pemberton Township 0329 Greenwich Township 0606 Bethlehem Township 1002
Haworth Borough 0226 Riverside Township 0330 Hopewell Township 0607 Bloomsbury Borough 1003
Hillsdale Borough 0227 Riverton Borough 0331 Lawrence Township 0608 Califon Borough 1004
Ho Ho Kus Borough 0228 Shamong Township 0332 Maurice River Township 0609 Clinton Town 1005
Leonia Borough 0229 Southampton Township 0333 Millville City 0610 Clinton Township 1006
Little Ferry Borough 0230 Springfield Township 0334 Shiloh Borough 0611 Delaware Township 1007
Lodi Borough 0231 Tabernacle Township 0335 Stow Creek Township 0612 East Amwell Township 1008
Lyndhurst Township 0232 Washington Township 0336 Upper Deerfield Twp. 0613 Flemington Borough 1009
Mahwah Township 0233 Westampton Township 0337 Vineland City 0614 Franklin Township 1010
Maywood Borough 0234 Willingboro Township 0338 Frenchtown Borough 1011
Midland Park Borough 0235 Woodland Township 0339 ESSEX COUNTY Glen Gardner Borough 1012
Montvale Borough 0236 Wrightstown Borough 0340 Belleville Township 0701 Hampton Borough 1013
Moonachie Borough 0237 Bloomfield Township 0702 High Bridge Borough 1014
New Milford Borough 0238 CAMDEN COUNTY Caldwell Borough Twp. 0703 Holland Township 1015
North Arlington Borough 0239 Audubon Borough 0401 Cedar Grove Township 0704 Kingwood Township 1016
Northvale Borough 0240 Audubon Park Borough 0402 East Orange City 0705 Lambertville City 1017
Norwood Borough 0241 Barrington Borough 0403 Essex Fells Twp. 0706 Lebanon Borough 1018
Oakland Borough 0242 Bellmawr Borough 0404 Fairfield Township 0707 Lebanon Township 1019
Old Tappan Borough 0243 Berlin Borough 0405 Glen Ridge Twp. 0708 Milford Borough 1020
Oradell Borough 0244 Berlin Township 0406 Irvington Township 0709 Raritan Township 1021
Palisades Park Borough 0245 Brooklawn Borough 0407 Livingston Township 0710 Readington Township 1022
Paramus Borough 0246 Camden City 0408 Maplewood Township 0711 Stockton Borough 1023
Park Ridge Borough 0247 Cherry Hill Township 0409 Millburn Township 0712 Tewksbury Township 1024
Ramsey Borough 0248 Chesilhurst Borough 0410 Montclair Township 0713 Union Township 1025
Ridgefield Borough 0249 Clementon Borough 0411 Newark City 0714 West Amwell Township 1026
Ridgefield Park Village 0250 Collingswood Borough 0412 North Caldwell Twp. 0715
32 2004 NJ-1040EZ County/Municipality Codes
Enter the appropriate four-digit number in the boxes on Form NJ-1040EZ. The County/Municipality Codes reflected below are for the Division of
Taxation purposes only.
Municipality Code Municipality Code Municipality Code Municipality Code
MERCER COUNTY Monmouth Beach Borough 1334 Lakehurst Borough 1514 Warren Township 1820
East Windsor Township 1101 Neptune City Borough 1336 Lakewood Township 1515 Watchung Borough 1821
Ewing Township 1102 Neptune Township 1335 Lavallette Borough 1516
Hamilton Township 1103 Ocean Township 1337 Little Egg Harbor Twp. 1517 SUSSEX COUNTY
Hightstown Borough 1104 Oceanport Borough 1338 Long Beach Township 1518 Andover Borough 1901
Hopewell Borough 1105 Red Bank Borough 1339 Manchester Township 1519 Andover Township 1902
Hopewell Township 1106 Roosevelt Borough 1340 Mantoloking Borough 1520 Branchville Borough 1903
Lawrence Township 1107 Rumson Borough 1341 Ocean Gate Borough 1522 Byram Township 1904
Pennington Borough 1108 Sea Bright Borough 1342 Ocean Township 1521 Frankford Township 1905
Princeton Borough 1109 Sea Girt Borough 1343 Pine Beach Borough 1523 Franklin Borough 1906
Princeton Township 1110 Shrewsbury Borough 1344 Plumsted Township 1524 Fredon Township 1907
Trenton City 1111 Shrewsbury Township 1345 Point Pleasant Borough 1525 Green Township 1908
Washington Township 1112 South Belmar Borough 1346 Pt. Pleasant Beach Bor. 1526 Hamburg Borough 1909
West Windsor Township 1113 Spring Lake Borough 1347 Seaside Heights Borough 1527 Hampton Township 1910
Spring Lake Heights Bor. 1348 Seaside Park Borough 1528 Hardyston Township 1911
MIDDLESEX COUNTY Tinton Falls Borough 1349 Ship Bottom Borough 1529 Hopatcong Borough 1912
Carteret Borough 1201 Union Beach Borough 1350 South Toms River Bor. 1530 Lafayette Township 1913
Cranbury Township 1202 Upper Freehold Township 1351 Stafford Township 1531 Montague Township 1914
Dunellen Borough 1203 Wall Township 1352 Surf City Borough 1532 Newton Town 1915
East Brunswick Township 1204 West Long Branch Boro 1353 Tuckerton Borough 1533 Ogdensburg Borough 1916
Edison Township 1205 Sandyston Township 1917
Helmetta Borough 1206 MORRIS COUNTY PASSAIC COUNTY Sparta Township 1918
Highland Park Borough 1207 Boonton Town 1401 Bloomingdale Borough 1601 Stanhope Borough 1919
Jamesburg Borough 1208 Boonton Township 1402 Clifton City 1602 Stillwater Township 1920
Metuchen Borough 1209 Butler Borough 1403 Haledon Borough 1603 Sussex Borough 1921
Middlesex Borough 1210 Chatham Borough 1404 Hawthorne Borough 1604 Vernon Township 1922
Milltown Borough 1211 Chatham Township 1405 Little Falls Township 1605 Walpack Township 1923
Monroe Township 1212 Chester Borough 1406 North Haledon Borough 1606 Wantage Township 1924
New Brunswick City 1213 Chester Township 1407 Passaic City 1607
North Brunswick Twp. 1214 Denville Township 1408 Paterson City 1608 UNION COUNTY
Old Bridge Township 1215 Dover Town 1409 Pompton Lakes Borough 1609 Berkeley Heights Twp. 2001
Perth Amboy City 1216 East Hanover Township 1410 Prospect Park Borough 1610 Clark Township 2002
Piscataway Township 1217 Florham Park Borough 1411 Ringwood Borough 1611 Cranford Township 2003
Plainsboro Township 1218 Hanover Township 1412 Totowa Borough 1612 Elizabeth City 2004
Sayreville Borough 1219 Harding Township 1413 Wanaque Borough 1613 Fanwood Borough 2005
South Amboy City 1220 Jefferson Township 1414 Wayne Township 1614 Garwood Borough 2006
South Brunswick Twp. 1221 Kinnelon Borough 1415 West Milford Township 1615 Hillside Township 2007
South Plainfield Bor. 1222 Lincoln Park Borough 1416 West Paterson Borough 1616 Kenilworth Borough 2008
South River Borough 1223 Long Hill Township 1430 Linden City 2009
Spotswood Borough 1224 Madison Borough 1417 SALEM COUNTY Mountainside Borough 2010
Woodbridge Township 1225 Mendham Borough 1418 Alloway Township 1701 New Providence Borough 2011
Mendham Township 1419 Carneys Point Township 1702 Plainfield City 2012
MONMOUTH COUNTY Mine Hill Township 1420 Elmer Borough 1703 Rahway City 2013
Aberdeen Township 1301 Montville Township 1421 Elsinboro Township 1704 Roselle Borough 2014
Allenhurst Borough 1302 Morris Plains Borough 1423 Lower Alloways Crk. Twp. 1705 Roselle Park Borough 2015
Allentown Borough 1303 Morris Township 1422 Mannington Township 1706 Scotch Plains Township 2016
Asbury Park City 1304 Morristown Town 1424 Oldmans Township 1707 Springfield Township 2017
Atlantic Highlands Bor. 1305 Mountain Lakes Borough 1425 Penns Grove Borough 1708 Summit City 2018
Avon-by-the-Sea Bor. 1306 Mt. Arlington Borough 1426 Pennsville Township 1709 Union Township 2019
Belmar Borough 1307 Mt. Olive Township 1427 Pilesgrove Township 1710 Westfield Town 2020
Bradley Beach Borough 1308 Netcong Borough 1428 Pittsgrove Township 1711 Winfield Township 2021
Brielle Borough 1309 Parsippany-Troy Hills Twp. 1429 Quinton Township 1712
Colts Neck Township 1310 Pequannock Township 1431 Salem City 1713 WARREN COUNTY
Deal Borough 1311 Randolph Township 1432 Upper Pittsgrove Twp. 1714 Allamuchy Township 2101
Eatontown Borough 1312 Riverdale Borough 1433 Woodstown Borough 1715 Alpha Borough 2102
Englishtown Borough 1313 Rockaway Borough 1434 Belvidere Town 2103
Fair Haven Borough 1314 Rockaway Township 1435 SOMERSET COUNTY Blairstown Township 2104
Farmingdale Borough 1315 Roxbury Township 1436 Bedminster Township 1801 Franklin Township 2105
Freehold Borough 1316 Victory Gardens Borough 1437 Bernards Township 1802 Frelinghuysen Township 2106
Freehold Township 1317 Washington Township 1438 Bernardsville Borough 1803 Greenwich Township 2107
Hazlet Township 1318 Wharton Borough 1439 Bound Brook Borough 1804 Hackettstown Town 2108
Highlands Borough 1319 Branchburg Township 1805 Hardwick Township 2109
Holmdel Township 1320 OCEAN COUNTY Bridgewater Township 1806 Harmony Township 2110
Howell Township 1321 Barnegat Township 1501 Far Hills Borough 1807 Hope Township 2111
Interlaken Borough 1322 Barnegat Light Borough 1502 Franklin Township 1808 Independence Township 2112
Keansburg Borough 1323 Bay Head Borough 1503 Green Brook Township 1809 Knowlton Township 2113
Keyport Borough 1324 Beach Haven Borough 1504 Hillsborough Township 1810 Liberty Township 2114
Little Silver Borough 1325 Beachwood Borough 1505 Manville Borough 1811 Lopatcong Township 2115
Loch Arbour Village 1326 Berkeley Township 1506 Millstone Borough 1812 Mansfield Township 2116
Long Branch City 1327 Brick Township 1507 Montgomery Township 1813 Oxford Township 2117
Manalapan Township 1328 Dover Township 1508 North Plainfield Borough 1814 Phillipsburg Town 2119
Manasquan Borough 1329 Eagleswood Township 1509 Peapack & Gladstone Bor. 1815 Pohatcong Township 2120
Marlboro Township 1330 Harvey Cedars Borough 1510 Raritan Borough 1816 Washington Borough 2121
Matawan Borough 1331 Island Heights Borough 1511 Rocky Hill Borough 1817 Washington Township 2122
Middletown Township 1332 Jackson Township 1512 Somerville Borough 1818 White Township 2123
Millstone Township 1333 Lacey Township 1513 South Bound Brook Bor. 1819
2004 NJ-1040EZ Tax Table 33
2004 New Jersey Tax Table

Use this table if your New Jersey taxable income on Line 21 is less than $100,000. If your taxable
income is $100,000 or more, you must use the Tax Rate Schedules on page 42 of this booklet.
Example: Mr. and Mrs. Evans are filing a joint return. They checked filing status “2,” mar-
ried, filing joint return. Their taxable income on Line 21 of Form NJ-1040EZ is $39,875. First
they find the $39,850–$39,900 income line. Next, they find the column for filing status “2”
and read down the column. The amount shown where the income line meets the filing status
column is $628. This is the tax amount to be entered on Line 22 of Form NJ-1040EZ.
If Line 21 (taxable income) Is— And Your Filing Status* Is

At least But Less Than 1 2, 4, or 5
Your Tax is—
39,800 39,850 711 627
39,850 39,900 713 628
39,900 39,950 715 629
39,950 40,000 717 630
*Filing Status:
1—Single
2—Married, filing joint return
3—Married, filing separate return (Must file Form NJ-1040)
4—Head of household
5—Qualifying widow(er)
2004 NEW JERSEY TAX TABLE (NJ-1040EZ)

If Line 21 And You If Line 21 And You If Line 21 And You If Line 21 And You
(New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing
Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line —
At But 1 2, 4, At But 1 2, 4, At But 1 2, 4, At But 1 2, 4,
Least Less or 5 Least Less or 5 Least Less or 5 Least Less or 5
Than Than Than Than
Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—
1,000 2,000 3,000
0 50 0 0 1,000 1,050 14 14 2,000 2,050 28 28 3,000 3,050 42 42
50 100 1 1 1,050 1,100 15 15 2,050 2,100 29 29 3,050 3,100 43 43
100 150 2 2 1,100 1,150 16 16 2,100 2,150 30 30 3,100 3,150 44 44
150 200 2 2 1,150 1,200 16 16 2,150 2,200 30 30 3,150 3,200 44 44
200 250 3 3 1,200 1,250 17 17 2,200 2,250 31 31 3,200 3,250 45 45
250 300 4 4 1,250 1,300 18 18 2,250 2,300 32 32 3,250 3,300 46 46
300 350 5 5 1,300 1,350 19 19 2,300 2,350 33 33 3,300 3,350 47 47
350 400 5 5 1,350 1,400 19 19 2,350 2,400 33 33 3,350 3,400 47 47
400 450 6 6 1,400 1,450 20 20 2,400 2,450 34 34 3,400 3,450 48 48
450 500 7 7 1,450 1,500 21 21 2,450 2,500 35 35 3,450 3,500 49 49
500 550 7 7 1,500 1,550 21 21 2,500 2,550 35 35 3,500 3,550 49 49
550 600 8 8 1,550 1,600 22 22 2,550 2,600 36 36 3,550 3,600 50 50
600 650 9 9 1,600 1,650 23 23 2,600 2,650 37 37 3,600 3,650 51 51
650 700 9 9 1,650 1,700 23 23 2,650 2,700 37 37 3,650 3,700 51 51
700 750 10 10 1,700 1,750 24 24 2,700 2,750 38 38 3,700 3,750 52 52
750 800 11 11 1,750 1,800 25 25 2,750 2,800 39 39 3,750 3,800 53 53
800 850 12 12 1,800 1,850 26 26 2,800 2,850 40 40 3,800 3,850 54 54
850 900 12 12 1,850 1,900 26 26 2,850 2,900 40 40 3,850 3,900 54 54
900 950 13 13 1,900 1,950 27 27 2,900 2,950 41 41 3,900 3,950 55 55
950 1,000 14 14 1,950 2,000 28 28 2,950 3,000 42 42 3,950 4,000 56 56
34 2004 NJ-1040EZ Tax Table
2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

Than Than Than Than
4,000 7,000 10,000 13,000
4,000 4,050 56 56 7,000 7,050 98 98 10,000 10,050 140 140 13,000 13,050 182 182
4,050 4,100 57 57 7,050 7,100 99 99 10,050 10,100 141 141 13,050 13,100 183 183
4,100 4,150 58 58 7,100 7,150 100 100 10,100 10,150 142 142 13,100 13,150 184 184
4,150 4,200 58 58 7,150 7,200 100 100 10,150 10,200 142 142 13,150 13,200 184 184
4,200 4,250 59 59 7,200 7,250 101 101 10,200 10,250 143 143 13,200 13,250 185 185
4,250 4,300 60 60 7,250 7,300 102 102 10,250 10,300 144 144 13,250 13,300 186 186
4,300 4,350 61 61 7,300 7,350 103 103 10,300 10,350 145 145 13,300 13,350 187 187
4,350 4,400 61 61 7,350 7,400 103 103 10,350 10,400 145 145 13,350 13,400 187 187
4,400 4,450 62 62 7,400 7,450 104 104 10,400 10,450 146 146 13,400 13,450 188 188
4,450 4,500 63 63 7,450 7,500 105 105 10,450 10,500 147 147 13,450 13,500 189 189
4,500 4,550 63 63 7,500 7,550 105 105 10,500 10,550 147 147 13,500 13,550 189 189
4,550 4,600 64 64 7,550 7,600 106 106 10,550 10,600 148 148 13,550 13,600 190 190
4,600 4,650 65 65 7,600 7,650 107 107 10,600 10,650 149 149 13,600 13,650 191 191
4,650 4,700 65 65 7,650 7,700 107 107 10,650 10,700 149 149 13,650 13,700 191 191
4,700 4,750 66 66 7,700 7,750 108 108 10,700 10,750 150 150 13,700 13,750 192 192
4,750 4,800 67 67 7,750 7,800 109 109 10,750 10,800 151 151 13,750 13,800 193 193
4,800 4,850 68 68 7,800 7,850 110 110 10,800 10,850 152 152 13,800 13,850 194 194
4,850 4,900 68 68 7,850 7,900 110 110 10,850 10,900 152 152 13,850 13,900 194 194
4,900 4,950 69 69 7,900 7,950 111 111 10,900 10,950 153 153 13,900 13,950 195 195
4,950 5,000 70 70 7,950 8,000 112 112 10,950 11,000 154 154 13,950 14,000 196 196
5,000 8,000 11,000 14,000
5,000 5,050 70 70 8,000 8,050 112 112 11,000 11,050 154 154 14,000 14,050 196 196
5,050 5,100 71 71 8,050 8,100 113 113 11,050 11,100 155 155 14,050 14,100 197 197
5,100 5,150 72 72 8,100 8,150 114 114 11,100 11,150 156 156 14,100 14,150 198 198
5,150 5,200 72 72 8,150 8,200 114 114 11,150 11,200 156 156 14,150 14,200 198 198
5,200 5,250 73 73 8,200 8,250 115 115 11,200 11,250 157 157 14,200 14,250 199 199
5,250 5,300 74 74 8,250 8,300 116 116 11,250 11,300 158 158 14,250 14,300 200 200
5,300 5,350 75 75 8,300 8,350 117 117 11,300 11,350 159 159 14,300 14,350 201 201
5,350 5,400 75 75 8,350 8,400 117 117 11,350 11,400 159 159 14,350 14,400 201 201
5,400 5,450 76 76 8,400 8,450 118 118 11,400 11,450 160 160 14,400 14,450 202 202
5,450 5,500 77 77 8,450 8,500 119 119 11,450 11,500 161 161 14,450 14,500 203 203
5,500 5,550 77 77 8,500 8,550 119 119 11,500 11,550 161 161 14,500 14,550 203 203
5,550 5,600 78 78 8,550 8,600 120 120 11,550 11,600 162 162 14,550 14,600 204 204
5,600 5,650 79 79 8,600 8,650 121 121 11,600 11,650 163 163 14,600 14,650 205 205
5,650 5,700 79 79 8,650 8,700 121 121 11,650 11,700 163 163 14,650 14,700 205 205
5,700 5,750 80 80 8,700 8,750 122 122 11,700 11,750 164 164 14,700 14,750 206 206
5,750 5,800 81 81 8,750 8,800 123 123 11,750 11,800 165 165 14,750 14,800 207 207
5,800 5,850 82 82 8,800 8,850 124 124 11,800 11,850 166 166 14,800 14,850 208 208
5,850 5,900 82 82 8,850 8,900 124 124 11,850 11,900 166 166 14,850 14,900 208 208
5,900 5,950 83 83 8,900 8,950 125 125 11,900 11,950 167 167 14,900 14,950 209 209
5,950 6,000 84 84 8,950 9,000 126 126 11,950 12,000 168 168 14,950 15,000 210 210
6,000 9,000 12,000 15,000
6,000 6,050 84 84 9,000 9,050 126 126 12,000 12,050 168 168 15,000 15,050 210 210
6,050 6,100 85 85 9,050 9,100 127 127 12,050 12,100 169 169 15,050 15,100 211 211
6,100 6,150 86 86 9,100 9,150 128 128 12,100 12,150 170 170 15,100 15,150 212 212
6,150 6,200 86 86 9,150 9,200 128 128 12,150 12,200 170 170 15,150 15,200 212 212
6,200 6,250 87 87 9,200 9,250 129 129 12,200 12,250 171 171 15,200 15,250 213 213
6,250 6,300 88 88 9,250 9,300 130 130 12,250 12,300 172 172 15,250 15,300 214 214
6,300 6,350 89 89 9,300 9,350 131 131 12,300 12,350 173 173 15,300 15,350 215 215
6,350 6,400 89 89 9,350 9,400 131 131 12,350 12,400 173 173 15,350 15,400 215 215
6,400 6,450 90 90 9,400 9,450 132 132 12,400 12,450 174 174 15,400 15,450 216 216
6,450 6,500 91 91 9,450 9,500 133 133 12,450 12,500 175 175 15,450 15,500 217 217
6,500 6,550 91 91 9,500 9,550 133 133 12,500 12,550 175 175 15,500 15,550 217 217
6,550 6,600 92 92 9,550 9,600 134 134 12,550 12,600 176 176 15,550 15,600 218 218
6,600 6,650 93 93 9,600 9,650 135 135 12,600 12,650 177 177 15,600 15,650 219 219
6,650 6,700 93 93 9,650 9,700 135 135 12,650 12,700 177 177 15,650 15,700 219 219
6,700 6,750 94 94 9,700 9,750 136 136 12,700 12,750 178 178 15,700 15,750 220 220
6,750 6,800 95 95 9,750 9,800 137 137 12,750 12,800 179 179 15,750 15,800 221 221
6,800 6,850 96 96 9,800 9,850 138 138 12,800 12,850 180 180 15,800 15,850 222 222
6,850 6,900 96 96 9,850 9,900 138 138 12,850 12,900 180 180 15,850 15,900 222 222
6,900 6,950 97 97 9,900 9,950 139 139 12,900 12,950 181 181 15,900 15,950 223 223
6,950 7,000 98 98 9,950 10,000 140 140 12,950 13,000 182 182 15,950 16,000 224 224

Than Than Than Than
16,000 19,000 22,000 25,000
16,000 16,050 224 224 19,000 19,050 266 266 22,000 22,050 315 315 25,000 25,050 368 368
16,050 16,100 225 225 19,050 19,100 267 267 22,050 22,100 316 316 25,050 25,100 369 369
16,100 16,150 226 226 19,100 19,150 268 268 22,100 22,150 317 317 25,100 25,150 370 370
16,150 16,200 226 226 19,150 19,200 268 268 22,150 22,200 318 318 25,150 25,200 371 371
16,200 16,250 227 227 19,200 19,250 269 269 22,200 22,250 319 319 25,200 25,250 371 371
16,250 16,300 228 228 19,250 19,300 270 270 22,250 22,300 320 320 25,250 25,300 372 372
16,300 16,350 229 229 19,300 19,350 271 271 22,300 22,350 321 321 25,300 25,350 373 373
16,350 16,400 229 229 19,350 19,400 271 271 22,350 22,400 322 322 25,350 25,400 374 374
16,400 16,450 230 230 19,400 19,450 272 272 22,400 22,450 322 322 25,400 25,450 375 375
16,450 16,500 231 231 19,450 19,500 273 273 22,450 22,500 323 323 25,450 25,500 376 376
16,500 16,550 231 231 19,500 19,550 273 273 22,500 22,550 324 324 25,500 25,550 377 377
16,550 16,600 232 232 19,550 19,600 274 274 22,550 22,600 325 325 25,550 25,600 378 378
16,600 16,650 233 233 19,600 19,650 275 275 22,600 22,650 326 326 25,600 25,650 378 378
16,650 16,700 233 233 19,650 19,700 275 275 22,650 22,700 327 327 25,650 25,700 379 379
16,700 16,750 234 234 19,700 19,750 276 276 22,700 22,750 328 328 25,700 25,750 380 380
16,750 16,800 235 235 19,750 19,800 277 277 22,750 22,800 329 329 25,750 25,800 381 381
16,800 16,850 236 236 19,800 19,850 278 278 22,800 22,850 329 329 25,800 25,850 382 382
16,850 16,900 236 236 19,850 19,900 278 278 22,850 22,900 330 330 25,850 25,900 383 383
16,900 16,950 237 237 19,900 19,950 279 279 22,900 22,950 331 331 25,900 25,950 384 384
16,950 17,000 238 238 19,950 20,000 280 280 22,950 23,000 332 332 25,950 26,000 385 385
17,000 20,000 23,000 26,000
17,000 17,050 238 238 20,000 20,050 280 280 23,000 23,050 333 333 26,000 26,050 385 385
17,050 17,100 239 239 20,050 20,100 281 281 23,050 23,100 334 334 26,050 26,100 386 386
17,100 17,150 240 240 20,100 20,150 282 282 23,100 23,150 335 335 26,100 26,150 387 387
17,150 17,200 240 240 20,150 20,200 283 283 23,150 23,200 336 336 26,150 26,200 388 388
17,200 17,250 241 241 20,200 20,250 284 284 23,200 23,250 336 336 26,200 26,250 389 389
17,250 17,300 242 242 20,250 20,300 285 285 23,250 23,300 337 337 26,250 26,300 390 390
17,300 17,350 243 243 20,300 20,350 286 286 23,300 23,350 338 338 26,300 26,350 391 391
17,350 17,400 243 243 20,350 20,400 287 287 23,350 23,400 339 339 26,350 26,400 392 392
17,400 17,450 244 244 20,400 20,450 287 287 23,400 23,450 340 340 26,400 26,450 392 392
17,450 17,500 245 245 20,450 20,500 288 288 23,450 23,500 341 341 26,450 26,500 393 393
17,500 17,550 245 245 20,500 20,550 289 289 23,500 23,550 342 342 26,500 26,550 394 394
17,550 17,600 246 246 20,550 20,600 290 290 23,550 23,600 343 343 26,550 26,600 395 395
17,600 17,650 247 247 20,600 20,650 291 291 23,600 23,650 343 343 26,600 26,650 396 396
17,650 17,700 247 247 20,650 20,700 292 292 23,650 23,700 344 344 26,650 26,700 397 397
17,700 17,750 248 248 20,700 20,750 293 293 23,700 23,750 345 345 26,700 26,750 398 398
17,750 17,800 249 249 20,750 20,800 294 294 23,750 23,800 346 346 26,750 26,800 399 399
17,800 17,850 250 250 20,800 20,850 294 294 23,800 23,850 347 347 26,800 26,850 399 399
17,850 17,900 250 250 20,850 20,900 295 295 23,850 23,900 348 348 26,850 26,900 400 400
17,900 17,950 251 251 20,900 20,950 296 296 23,900 23,950 349 349 26,900 26,950 401 401
17,950 18,000 252 252 20,950 21,000 297 297 23,950 24,000 350 350 26,950 27,000 402 402
18,000 21,000 24,000 27,000
18,000 18,050 252 252 21,000 21,050 298 298 24,000 24,050 350 350 27,000 27,050 403 403
18,050 18,100 253 253 21,050 21,100 299 299 24,050 24,100 351 351 27,050 27,100 404 404
18,100 18,150 254 254 21,100 21,150 300 300 24,100 24,150 352 352 27,100 27,150 405 405
18,150 18,200 254 254 21,150 21,200 301 301 24,150 24,200 353 353 27,150 27,200 406 406
18,200 18,250 255 255 21,200 21,250 301 301 24,200 24,250 354 354 27,200 27,250 406 406
18,250 18,300 256 256 21,250 21,300 302 302 24,250 24,300 355 355 27,250 27,300 407 407
18,300 18,350 257 257 21,300 21,350 303 303 24,300 24,350 356 356 27,300 27,350 408 408
18,350 18,400 257 257 21,350 21,400 304 304 24,350 24,400 357 357 27,350 27,400 409 409
18,400 18,450 258 258 21,400 21,450 305 305 24,400 24,450 357 357 27,400 27,450 410 410
18,450 18,500 259 259 21,450 21,500 306 306 24,450 24,500 358 358 27,450 27,500 411 411
18,500 18,550 259 259 21,500 21,550 307 307 24,500 24,550 359 359 27,500 27,550 412 412
18,550 18,600 260 260 21,550 21,600 308 308 24,550 24,600 360 360 27,550 27,600 413 413
18,600 18,650 261 261 21,600 21,650 308 308 24,600 24,650 361 361 27,600 27,650 413 413
18,650 18,700 261 261 21,650 21,700 309 309 24,650 24,700 362 362 27,650 27,700 414 414
18,700 18,750 262 262 21,700 21,750 310 310 24,700 24,750 363 363 27,700 27,750 415 415
18,750 18,800 263 263 21,750 21,800 311 311 24,750 24,800 364 364 27,750 27,800 416 416
18,800 18,850 264 264 21,800 21,850 312 312 24,800 24,850 364 364 27,800 27,850 417 417
18,850 18,900 264 264 21,850 21,900 313 313 24,850 24,900 365 365 27,850 27,900 418 418
18,900 18,950 265 265 21,900 21,950 314 314 24,900 24,950 366 366 27,900 27,950 419 419
18,950 19,000 266 266 21,950 22,000 315 315 24,950 25,000 367 367 27,950 28,000 420 420

Than Than Than Than
28,000 31,000 34,000 37,000
28,000 28,050 420 420 31,000 31,050 473 473 34,000 34,050 525 525 37,000 37,050 613 578
28,050 28,100 421 421 31,050 31,100 474 474 34,050 34,100 526 526 37,050 37,100 615 579
28,100 28,150 422 422 31,100 31,150 475 475 34,100 34,150 527 527 37,100 37,150 617 580
28,150 28,200 423 423 31,150 31,200 476 476 34,150 34,200 528 528 37,150 37,200 619 581
28,200 28,250 424 424 31,200 31,250 476 476 34,200 34,250 529 529 37,200 37,250 620 581
28,250 28,300 425 425 31,250 31,300 477 477 34,250 34,300 530 530 37,250 37,300 622 582
28,300 28,350 426 426 31,300 31,350 478 478 34,300 34,350 531 531 37,300 37,350 624 583
28,350 28,400 427 427 31,350 31,400 479 479 34,350 34,400 532 532 37,350 37,400 626 584
28,400 28,450 427 427 31,400 31,450 480 480 34,400 34,450 532 532 37,400 37,450 627 585
28,450 28,500 428 428 31,450 31,500 481 481 34,450 34,500 533 533 37,450 37,500 629 586
28,500 28,550 429 429 31,500 31,550 482 482 34,500 34,550 534 534 37,500 37,550 631 587
28,550 28,600 430 430 31,550 31,600 483 483 34,550 34,600 535 535 37,550 37,600 633 588
28,600 28,650 431 431 31,600 31,650 483 483 34,600 34,650 536 536 37,600 37,650 634 588
28,650 28,700 432 432 31,650 31,700 484 484 34,650 34,700 537 537 37,650 37,700 636 589
28,700 28,750 433 433 31,700 31,750 485 485 34,700 34,750 538 538 37,700 37,750 638 590
28,750 28,800 434 434 31,750 31,800 486 486 34,750 34,800 539 539 37,750 37,800 640 591
28,800 28,850 434 434 31,800 31,850 487 487 34,800 34,850 539 539 37,800 37,850 641 592
28,850 28,900 435 435 31,850 31,900 488 488 34,850 34,900 540 540 37,850 37,900 643 593
28,900 28,950 436 436 31,900 31,950 489 489 34,900 34,950 541 541 37,900 37,950 645 594
28,950 29,000 437 437 31,950 32,000 490 490 34,950 35,000 542 542 37,950 38,000 647 595
29,000 32,000 35,000 38,000
29,000 29,050 438 438 32,000 32,050 490 490 35,000 35,050 543 543 38,000 38,050 648 595
29,050 29,100 439 439 32,050 32,100 491 491 35,050 35,100 545 544 38,050 38,100 650 596
29,100 29,150 440 440 32,100 32,150 492 492 35,100 35,150 547 545 38,100 38,150 652 597
29,150 29,200 441 441 32,150 32,200 493 493 35,150 35,200 549 546 38,150 38,200 654 598
29,200 29,250 441 441 32,200 32,250 494 494 35,200 35,250 550 546 38,200 38,250 655 599
29,250 29,300 442 442 32,250 32,300 495 495 35,250 35,300 552 547 38,250 38,300 657 600
29,300 29,350 443 443 32,300 32,350 496 496 35,300 35,350 554 548 38,300 38,350 659 601
29,350 29,400 444 444 32,350 32,400 497 497 35,350 35,400 556 549 38,350 38,400 661 602
29,400 29,450 445 445 32,400 32,450 497 497 35,400 35,450 557 550 38,400 38,450 662 602
29,450 29,500 446 446 32,450 32,500 498 498 35,450 35,500 559 551 38,450 38,500 664 603
29,500 29,550 447 447 32,500 32,550 499 499 35,500 35,550 561 552 38,500 38,550 666 604
29,550 29,600 448 448 32,550 32,600 500 500 35,550 35,600 563 553 38,550 38,600 668 605
29,600 29,650 448 448 32,600 32,650 501 501 35,600 35,650 564 553 38,600 38,650 669 606
29,650 29,700 449 449 32,650 32,700 502 502 35,650 35,700 566 554 38,650 38,700 671 607
29,700 29,750 450 450 32,700 32,750 503 503 35,700 35,750 568 555 38,700 38,750 673 608
29,750 29,800 451 451 32,750 32,800 504 504 35,750 35,800 570 556 38,750 38,800 675 609
29,800 29,850 452 452 32,800 32,850 504 504 35,800 35,850 571 557 38,800 38,850 676 609
29,850 29,900 453 453 32,850 32,900 505 505 35,850 35,900 573 558 38,850 38,900 678 610
29,900 29,950 454 454 32,900 32,950 506 506 35,900 35,950 575 559 38,900 38,950 680 611
29,950 30,000 455 455 32,950 33,000 507 507 35,950 36,000 577 560 38,950 39,000 682 612
30,000 33,000 36,000 39,000
30,000 30,050 455 455 33,000 33,050 508 508 36,000 36,050 578 560 39,000 39,050 683 613
30,050 30,100 456 456 33,050 33,100 509 509 36,050 36,100 580 561 39,050 39,100 685 614
30,100 30,150 457 457 33,100 33,150 510 510 36,100 36,150 582 562 39,100 39,150 687 615
30,150 30,200 458 458 33,150 33,200 511 511 36,150 36,200 584 563 39,150 39,200 689 616
30,200 30,250 459 459 33,200 33,250 511 511 36,200 36,250 585 564 39,200 39,250 690 616
30,250 30,300 460 460 33,250 33,300 512 512 36,250 36,300 587 565 39,250 39,300 692 617
30,300 30,350 461 461 33,300 33,350 513 513 36,300 36,350 589 566 39,300 39,350 694 618
30,350 30,400 462 462 33,350 33,400 514 514 36,350 36,400 591 567 39,350 39,400 696 619
30,400 30,450 462 462 33,400 33,450 515 515 36,400 36,450 592 567 39,400 39,450 697 620
30,450 30,500 463 463 33,450 33,500 516 516 36,450 36,500 594 568 39,450 39,500 699 621
30,500 30,550 464 464 33,500 33,550 517 517 36,500 36,550 596 569 39,500 39,550 701 622
30,550 30,600 465 465 33,550 33,600 518 518 36,550 36,600 598 570 39,550 39,600 703 623
30,600 30,650 466 466 33,600 33,650 518 518 36,600 36,650 599 571 39,600 39,650 704 623
30,650 30,700 467 467 33,650 33,700 519 519 36,650 36,700 601 572 39,650 39,700 706 624
30,700 30,750 468 468 33,700 33,750 520 520 36,700 36,750 603 573 39,700 39,750 708 625
30,750 30,800 469 469 33,750 33,800 521 521 36,750 36,800 605 574 39,750 39,800 710 626
30,800 30,850 469 469 33,800 33,850 522 522 36,800 36,850 606 574 39,800 39,850 711 627
30,850 30,900 470 470 33,850 33,900 523 523 36,850 36,900 608 575 39,850 39,900 713 628
30,900 30,950 471 471 33,900 33,950 524 524 36,900 36,950 610 576 39,900 39,950 715 629
30,950 31,000 472 472 33,950 34,000 525 525 36,950 37,000 612 577 39,950 40,000 717 630

Than Than Than Than
40,000 43,000 46,000 49,000
40,000 40,050 719 630 43,000 43,050 885 683 46,000 46,050 1,050 735 49,000 49,050 1,216 788
40,050 40,100 722 631 43,050 43,100 887 684 46,050 46,100 1,053 736 49,050 49,100 1,219 789
40,100 40,150 724 632 43,100 43,150 890 685 46,100 46,150 1,056 737 49,100 49,150 1,222 790
40,150 40,200 727 633 43,150 43,200 893 686 46,150 46,200 1,059 738 49,150 49,200 1,224 791
40,200 40,250 730 634 43,200 43,250 896 686 46,200 46,250 1,061 739 49,200 49,250 1,227 791
40,250 40,300 733 635 43,250 43,300 898 687 46,250 46,300 1,064 740 49,250 49,300 1,230 792
40,300 40,350 735 636 43,300 43,350 901 688 46,300 46,350 1,067 741 49,300 49,350 1,233 793
40,350 40,400 738 637 43,350 43,400 904 689 46,350 46,400 1,070 742 49,350 49,400 1,235 794
40,400 40,450 741 637 43,400 43,450 907 690 46,400 46,450 1,072 742 49,400 49,450 1,238 795
40,450 40,500 744 638 43,450 43,500 909 691 46,450 46,500 1,075 743 49,450 49,500 1,241 796
40,500 40,550 747 639 43,500 43,550 912 692 46,500 46,550 1,078 744 49,500 49,550 1,244 797
40,550 40,600 749 640 43,550 43,600 915 693 46,550 46,600 1,081 745 49,550 49,600 1,247 798
40,600 40,650 752 641 43,600 43,650 918 693 46,600 46,650 1,084 746 49,600 49,650 1,249 798
40,650 40,700 755 642 43,650 43,700 921 694 46,650 46,700 1,086 747 49,650 49,700 1,252 799
40,700 40,750 758 643 43,700 43,750 923 695 46,700 46,750 1,089 748 49,700 49,750 1,255 800
40,750 40,800 760 644 43,750 43,800 926 696 46,750 46,800 1,092 749 49,750 49,800 1,258 801
40,800 40,850 763 644 43,800 43,850 929 697 46,800 46,850 1,095 749 49,800 49,850 1,260 802
40,850 40,900 766 645 43,850 43,900 932 698 46,850 46,900 1,097 750 49,850 49,900 1,263 803
40,900 40,950 769 646 43,900 43,950 934 699 46,900 46,950 1,100 751 49,900 49,950 1,266 804
40,950 41,000 771 647 43,950 44,000 937 700 46,950 47,000 1,103 752 49,950 50,000 1,269 805
41,000 44,000 47,000 50,000
41,000 41,050 774 648 44,000 44,050 940 700 47,000 47,050 1,106 753 50,000 50,050 1,271 806
41,050 41,100 777 649 44,050 44,100 943 701 47,050 47,100 1,108 754 50,050 50,100 1,274 807
41,100 41,150 780 650 44,100 44,150 945 702 47,100 47,150 1,111 755 50,100 50,150 1,277 808
41,150 41,200 782 651 44,150 44,200 948 703 47,150 47,200 1,114 756 50,150 50,200 1,280 809
41,200 41,250 785 651 44,200 44,250 951 704 47,200 47,250 1,117 756 50,200 50,250 1,282 811
41,250 41,300 788 652 44,250 44,300 954 705 47,250 47,300 1,119 757 50,250 50,300 1,285 812
41,300 41,350 791 653 44,300 44,350 956 706 47,300 47,350 1,122 758 50,300 50,350 1,288 813
41,350 41,400 793 654 44,350 44,400 959 707 47,350 47,400 1,125 759 50,350 50,400 1,291 814
41,400 41,450 796 655 44,400 44,450 962 707 47,400 47,450 1,128 760 50,400 50,450 1,293 815
41,450 41,500 799 656 44,450 44,500 965 708 47,450 47,500 1,130 761 50,450 50,500 1,296 817
41,500 41,550 802 657 44,500 44,550 968 709 47,500 47,550 1,133 762 50,500 50,550 1,299 818
41,550 41,600 805 658 44,550 44,600 970 710 47,550 47,600 1,136 763 50,550 50,600 1,302 819
41,600 41,650 807 658 44,600 44,650 973 711 47,600 47,650 1,139 763 50,600 50,650 1,305 820
41,650 41,700 810 659 44,650 44,700 976 712 47,650 47,700 1,142 764 50,650 50,700 1,307 822
41,700 41,750 813 660 44,700 44,750 979 713 47,700 47,750 1,144 765 50,700 50,750 1,310 823
41,750 41,800 816 661 44,750 44,800 981 714 47,750 47,800 1,147 766 50,750 50,800 1,313 824
41,800 41,850 818 662 44,800 44,850 984 714 47,800 47,850 1,150 767 50,800 50,850 1,316 825
41,850 41,900 821 663 44,850 44,900 987 715 47,850 47,900 1,153 768 50,850 50,900 1,318 826
41,900 41,950 824 664 44,900 44,950 990 716 47,900 47,950 1,155 769 50,900 50,950 1,321 828
41,950 42,000 827 665 44,950 45,000 992 717 47,950 48,000 1,158 770 50,950 51,000 1,324 829
42,000 45,000 48,000 51,000
42,000 42,050 829 665 45,000 45,050 995 718 48,000 48,050 1,161 770 51,000 51,050 1,327 830
42,050 42,100 832 666 45,050 45,100 998 719 48,050 48,100 1,164 771 51,050 51,100 1,329 831
42,100 42,150 835 667 45,100 45,150 1,001 720 48,100 48,150 1,166 772 51,100 51,150 1,332 833
42,150 42,200 838 668 45,150 45,200 1,003 721 48,150 48,200 1,169 773 51,150 51,200 1,335 834
42,200 42,250 840 669 45,200 45,250 1,006 721 48,200 48,250 1,172 774 51,200 51,250 1,338 835
42,250 42,300 843 670 45,250 45,300 1,009 722 48,250 48,300 1,175 775 51,250 51,300 1,340 836
42,300 42,350 846 671 45,300 45,350 1,012 723 48,300 48,350 1,177 776 51,300 51,350 1,343 837
42,350 42,400 849 672 45,350 45,400 1,014 724 48,350 48,400 1,180 777 51,350 51,400 1,346 839
42,400 42,450 851 672 45,400 45,450 1,017 725 48,400 48,450 1,183 777 51,400 51,450 1,349 840
42,450 42,500 854 673 45,450 45,500 1,020 726 48,450 48,500 1,186 778 51,450 51,500 1,351 841
42,500 42,550 857 674 45,500 45,550 1,023 727 48,500 48,550 1,189 779 51,500 51,550 1,354 842
42,550 42,600 860 675 45,550 45,600 1,026 728 48,550 48,600 1,191 780 51,550 51,600 1,357 844
42,600 42,650 863 676 45,600 45,650 1,028 728 48,600 48,650 1,194 781 51,600 51,650 1,360 845
42,650 42,700 865 677 45,650 45,700 1,031 729 48,650 48,700 1,197 782 51,650 51,700 1,363 846
42,700 42,750 868 678 45,700 45,750 1,034 730 48,700 48,750 1,200 783 51,700 51,750 1,365 847
42,750 42,800 871 679 45,750 45,800 1,037 731 48,750 48,800 1,202 784 51,750 51,800 1,368 848
42,800 42,850 874 679 45,800 45,850 1,039 732 48,800 48,850 1,205 784 51,800 51,850 1,371 850
42,850 42,900 876 680 45,850 45,900 1,042 733 48,850 48,900 1,208 785 51,850 51,900 1,374 851
42,900 42,950 879 681 45,900 45,950 1,045 734 48,900 48,950 1,211 786 51,900 51,950 1,376 852
42,950 43,000 882 682 45,950 46,000 1,048 735 48,950 49,000 1,213 787 51,950 52,000 1,379 853

Than Than Than Than
52,000 55,000 58,000 61,000
52,000 52,050 1,382 855 55,000 55,050 1,548 928 58,000 58,050 1,713 1,002 61,000 61,050 1,879 1,075
52,050 52,100 1,385 856 55,050 55,100 1,550 929 58,050 58,100 1,716 1,003 61,050 61,100 1,882 1,076
52,100 52,150 1,387 857 55,100 55,150 1,553 931 58,100 58,150 1,719 1,004 61,100 61,150 1,885 1,078
52,150 52,200 1,390 858 55,150 55,200 1,556 932 58,150 58,200 1,722 1,005 61,150 61,200 1,887 1,079
52,200 52,250 1,393 860 55,200 55,250 1,559 933 58,200 58,250 1,724 1,007 61,200 61,250 1,890 1,080
52,250 52,300 1,396 861 55,250 55,300 1,561 934 58,250 58,300 1,727 1,008 61,250 61,300 1,893 1,081
52,300 52,350 1,398 862 55,300 55,350 1,564 935 58,300 58,350 1,730 1,009 61,300 61,350 1,896 1,082
52,350 52,400 1,401 863 55,350 55,400 1,567 937 58,350 58,400 1,733 1,010 61,350 61,400 1,898 1,084
52,400 52,450 1,404 864 55,400 55,450 1,570 938 58,400 58,450 1,735 1,011 61,400 61,450 1,901 1,085
52,450 52,500 1,407 866 55,450 55,500 1,572 939 58,450 58,500 1,738 1,013 61,450 61,500 1,904 1,086
52,500 52,550 1,410 867 55,500 55,550 1,575 940 58,500 58,550 1,741 1,014 61,500 61,550 1,907 1,087
52,550 52,600 1,412 868 55,550 55,600 1,578 942 58,550 58,600 1,744 1,015 61,550 61,600 1,910 1,089
52,600 52,650 1,415 869 55,600 55,650 1,581 943 58,600 58,650 1,747 1,016 61,600 61,650 1,912 1,090
52,650 52,700 1,418 871 55,650 55,700 1,584 944 58,650 58,700 1,749 1,018 61,650 61,700 1,915 1,091
52,700 52,750 1,421 872 55,700 55,750 1,586 945 58,700 58,750 1,752 1,019 61,700 61,750 1,918 1,092
52,750 52,800 1,423 873 55,750 55,800 1,589 946 58,750 58,800 1,755 1,020 61,750 61,800 1,921 1,093
52,800 52,850 1,426 874 55,800 55,850 1,592 948 58,800 58,850 1,758 1,021 61,800 61,850 1,923 1,095
52,850 52,900 1,429 875 55,850 55,900 1,595 949 58,850 58,900 1,760 1,022 61,850 61,900 1,926 1,096
52,900 52,950 1,432 877 55,900 55,950 1,597 950 58,900 58,950 1,763 1,024 61,900 61,950 1,929 1,097
52,950 53,000 1,434 878 55,950 56,000 1,600 951 58,950 59,000 1,766 1,025 61,950 62,000 1,932 1,098
53,000 56,000 59,000 62,000
53,000 53,050 1,437 879 56,000 56,050 1,603 953 59,000 59,050 1,769 1,026 62,000 62,050 1,934 1,100
53,050 53,100 1,440 880 56,050 56,100 1,606 954 59,050 59,100 1,771 1,027 62,050 62,100 1,937 1,101
53,100 53,150 1,443 882 56,100 56,150 1,608 955 59,100 59,150 1,774 1,029 62,100 62,150 1,940 1,102
53,150 53,200 1,445 883 56,150 56,200 1,611 956 59,150 59,200 1,777 1,030 62,150 62,200 1,943 1,103
53,200 53,250 1,448 884 56,200 56,250 1,614 958 59,200 59,250 1,780 1,031 62,200 62,250 1,945 1,105
53,250 53,300 1,451 885 56,250 56,300 1,617 959 59,250 59,300 1,782 1,032 62,250 62,300 1,948 1,106
53,300 53,350 1,454 886 56,300 56,350 1,619 960 59,300 59,350 1,785 1,033 62,300 62,350 1,951 1,107
53,350 53,400 1,456 888 56,350 56,400 1,622 961 59,350 59,400 1,788 1,035 62,350 62,400 1,954 1,108
53,400 53,450 1,459 889 56,400 56,450 1,625 962 59,400 59,450 1,791 1,036 62,400 62,450 1,956 1,109
53,450 53,500 1,462 890 56,450 56,500 1,628 964 59,450 59,500 1,793 1,037 62,450 62,500 1,959 1,111
53,500 53,550 1,465 891 56,500 56,550 1,631 965 59,500 59,550 1,796 1,038 62,500 62,550 1,962 1,112
53,550 53,600 1,468 893 56,550 56,600 1,633 966 59,550 59,600 1,799 1,040 62,550 62,600 1,965 1,113
53,600 53,650 1,470 894 56,600 56,650 1,636 967 59,600 59,650 1,802 1,041 62,600 62,650 1,968 1,114
53,650 53,700 1,473 895 56,650 56,700 1,639 969 59,650 59,700 1,805 1,042 62,650 62,700 1,970 1,116
53,700 53,750 1,476 896 56,700 56,750 1,642 970 59,700 59,750 1,807 1,043 62,700 62,750 1,973 1,117
53,750 53,800 1,479 897 56,750 56,800 1,644 971 59,750 59,800 1,810 1,044 62,750 62,800 1,976 1,118
53,800 53,850 1,481 899 56,800 56,850 1,647 972 59,800 59,850 1,813 1,046 62,800 62,850 1,979 1,119
53,850 53,900 1,484 900 56,850 56,900 1,650 973 59,850 59,900 1,816 1,047 62,850 62,900 1,981 1,120
53,900 53,950 1,487 901 56,900 56,950 1,653 975 59,900 59,950 1,818 1,048 62,900 62,950 1,984 1,122
53,950 54,000 1,490 902 56,950 57,000 1,655 976 59,950 60,000 1,821 1,049 62,950 63,000 1,987 1,123
54,000 57,000 60,000 63,000
54,000 54,050 1,492 904 57,000 57,050 1,658 977 60,000 60,050 1,824 1,051 63,000 63,050 1,990 1,124
54,050 54,100 1,495 905 57,050 57,100 1,661 978 60,050 60,100 1,827 1,052 63,050 63,100 1,992 1,125
54,100 54,150 1,498 906 57,100 57,150 1,664 980 60,100 60,150 1,829 1,053 63,100 63,150 1,995 1,127
54,150 54,200 1,501 907 57,150 57,200 1,666 981 60,150 60,200 1,832 1,054 63,150 63,200 1,998 1,128
54,200 54,250 1,503 909 57,200 57,250 1,669 982 60,200 60,250 1,835 1,056 63,200 63,250 2,001 1,129
54,250 54,300 1,506 910 57,250 57,300 1,672 983 60,250 60,300 1,838 1,057 63,250 63,300 2,003 1,130
54,300 54,350 1,509 911 57,300 57,350 1,675 984 60,300 60,350 1,840 1,058 63,300 63,350 2,006 1,131
54,350 54,400 1,512 912 57,350 57,400 1,677 986 60,350 60,400 1,843 1,059 63,350 63,400 2,009 1,133
54,400 54,450 1,514 913 57,400 57,450 1,680 987 60,400 60,450 1,846 1,060 63,400 63,450 2,012 1,134
54,450 54,500 1,517 915 57,450 57,500 1,683 988 60,450 60,500 1,849 1,062 63,450 63,500 2,014 1,135
54,500 54,550 1,520 916 57,500 57,550 1,686 989 60,500 60,550 1,852 1,063 63,500 63,550 2,017 1,136
54,550 54,600 1,523 917 57,550 57,600 1,689 991 60,550 60,600 1,854 1,064 63,550 63,600 2,020 1,138
54,600 54,650 1,526 918 57,600 57,650 1,691 992 60,600 60,650 1,857 1,065 63,600 63,650 2,023 1,139
54,650 54,700 1,528 920 57,650 57,700 1,694 993 60,650 60,700 1,860 1,067 63,650 63,700 2,026 1,140
54,700 54,750 1,531 921 57,700 57,750 1,697 994 60,700 60,750 1,863 1,068 63,700 63,750 2,028 1,141
54,750 54,800 1,534 922 57,750 57,800 1,700 995 60,750 60,800 1,865 1,069 63,750 63,800 2,031 1,142
54,800 54,850 1,537 923 57,800 57,850 1,702 997 60,800 60,850 1,868 1,070 63,800 63,850 2,034 1,144
54,850 54,900 1,539 924 57,850 57,900 1,705 998 60,850 60,900 1,871 1,071 63,850 63,900 2,037 1,145
54,900 54,950 1,542 926 57,900 57,950 1,708 999 60,900 60,950 1,874 1,073 63,900 63,950 2,039 1,146
54,950 55,000 1,545 927 57,950 58,000 1,711 1,000 60,950 61,000 1,876 1,074 63,950 64,000 2,042 1,147

Than Than Than Than
64,000 67,000 70,000 73,000
64,000 64,050 2,045 1,149 67,000 67,050 2,211 1,222 70,000 70,050 2,376 1,296 73,000 73,050 2,542 1,401
64,050 64,100 2,048 1,150 67,050 67,100 2,213 1,223 70,050 70,100 2,379 1,298 73,050 73,100 2,545 1,403
64,100 64,150 2,050 1,151 67,100 67,150 2,216 1,225 70,100 70,150 2,382 1,299 73,100 73,150 2,548 1,404
64,150 64,200 2,053 1,152 67,150 67,200 2,219 1,226 70,150 70,200 2,385 1,301 73,150 73,200 2,550 1,406
64,200 64,250 2,056 1,154 67,200 67,250 2,222 1,227 70,200 70,250 2,387 1,303 73,200 73,250 2,553 1,408
64,250 64,300 2,059 1,155 67,250 67,300 2,224 1,228 70,250 70,300 2,390 1,305 73,250 73,300 2,556 1,410
64,300 64,350 2,061 1,156 67,300 67,350 2,227 1,229 70,300 70,350 2,393 1,306 73,300 73,350 2,559 1,411
64,350 64,400 2,064 1,157 67,350 67,400 2,230 1,231 70,350 70,400 2,396 1,308 73,350 73,400 2,561 1,413
64,400 64,450 2,067 1,158 67,400 67,450 2,233 1,232 70,400 70,450 2,398 1,310 73,400 73,450 2,564 1,415
64,450 64,500 2,070 1,160 67,450 67,500 2,235 1,233 70,450 70,500 2,401 1,312 73,450 73,500 2,567 1,417
64,500 64,550 2,073 1,161 67,500 67,550 2,238 1,234 70,500 70,550 2,404 1,313 73,500 73,550 2,570 1,418
64,550 64,600 2,075 1,162 67,550 67,600 2,241 1,236 70,550 70,600 2,407 1,315 73,550 73,600 2,573 1,420
64,600 64,650 2,078 1,163 67,600 67,650 2,244 1,237 70,600 70,650 2,410 1,317 73,600 73,650 2,575 1,422
64,650 64,700 2,081 1,165 67,650 67,700 2,247 1,238 70,650 70,700 2,412 1,319 73,650 73,700 2,578 1,424
64,700 64,750 2,084 1,166 67,700 67,750 2,249 1,239 70,700 70,750 2,415 1,320 73,700 73,750 2,581 1,425
64,750 64,800 2,086 1,167 67,750 67,800 2,252 1,240 70,750 70,800 2,418 1,322 73,750 73,800 2,584 1,427
64,800 64,850 2,089 1,168 67,800 67,850 2,255 1,242 70,800 70,850 2,421 1,324 73,800 73,850 2,586 1,429
64,850 64,900 2,092 1,169 67,850 67,900 2,258 1,243 70,850 70,900 2,423 1,326 73,850 73,900 2,589 1,431
64,900 64,950 2,095 1,171 67,900 67,950 2,260 1,244 70,900 70,950 2,426 1,327 73,900 73,950 2,592 1,432
64,950 65,000 2,097 1,172 67,950 68,000 2,263 1,245 70,950 71,000 2,429 1,329 73,950 74,000 2,595 1,434
65,000 68,000 71,000 74,000
65,000 65,050 2,100 1,173 68,000 68,050 2,266 1,247 71,000 71,050 2,432 1,331 74,000 74,050 2,597 1,436
65,050 65,100 2,103 1,174 68,050 68,100 2,269 1,248 71,050 71,100 2,434 1,333 74,050 74,100 2,600 1,438
65,100 65,150 2,106 1,176 68,100 68,150 2,271 1,249 71,100 71,150 2,437 1,334 74,100 74,150 2,603 1,439
65,150 65,200 2,108 1,177 68,150 68,200 2,274 1,250 71,150 71,200 2,440 1,336 74,150 74,200 2,606 1,441
65,200 65,250 2,111 1,178 68,200 68,250 2,277 1,252 71,200 71,250 2,443 1,338 74,200 74,250 2,608 1,443
65,250 65,300 2,114 1,179 68,250 68,300 2,280 1,253 71,250 71,300 2,445 1,340 74,250 74,300 2,611 1,445
65,300 65,350 2,117 1,180 68,300 68,350 2,282 1,254 71,300 71,350 2,448 1,341 74,300 74,350 2,614 1,446
65,350 65,400 2,119 1,182 68,350 68,400 2,285 1,255 71,350 71,400 2,451 1,343 74,350 74,400 2,617 1,448
65,400 65,450 2,122 1,183 68,400 68,450 2,288 1,256 71,400 71,450 2,454 1,345 74,400 74,450 2,619 1,450
65,450 65,500 2,125 1,184 68,450 68,500 2,291 1,258 71,450 71,500 2,456 1,347 74,450 74,500 2,622 1,452
65,500 65,550 2,128 1,185 68,500 68,550 2,294 1,259 71,500 71,550 2,459 1,348 74,500 74,550 2,625 1,453
65,550 65,600 2,131 1,187 68,550 68,600 2,296 1,260 71,550 71,600 2,462 1,350 74,550 74,600 2,628 1,455
65,600 65,650 2,133 1,188 68,600 68,650 2,299 1,261 71,600 71,650 2,465 1,352 74,600 74,650 2,631 1,457
65,650 65,700 2,136 1,189 68,650 68,700 2,302 1,263 71,650 71,700 2,468 1,354 74,650 74,700 2,633 1,459
65,700 65,750 2,139 1,190 68,700 68,750 2,305 1,264 71,700 71,750 2,470 1,355 74,700 74,750 2,636 1,460
65,750 65,800 2,142 1,191 68,750 68,800 2,307 1,265 71,750 71,800 2,473 1,357 74,750 74,800 2,639 1,462
65,800 65,850 2,144 1,193 68,800 68,850 2,310 1,266 71,800 71,850 2,476 1,359 74,800 74,850 2,642 1,464
65,850 65,900 2,147 1,194 68,850 68,900 2,313 1,267 71,850 71,900 2,479 1,361 74,850 74,900 2,644 1,466
65,900 65,950 2,150 1,195 68,900 68,950 2,316 1,269 71,900 71,950 2,481 1,362 74,900 74,950 2,647 1,467
65,950 66,000 2,153 1,196 68,950 69,000 2,318 1,270 71,950 72,000 2,484 1,364 74,950 75,000 2,650 1,469
66,000 69,000 72,000 75,000
66,000 66,050 2,155 1,198 69,000 69,050 2,321 1,271 72,000 72,050 2,487 1,366 75,000 75,050 2,653 1,471
66,050 66,100 2,158 1,199 69,050 69,100 2,324 1,272 72,050 72,100 2,490 1,368 75,050 75,100 2,656 1,473
66,100 66,150 2,161 1,200 69,100 69,150 2,327 1,274 72,100 72,150 2,492 1,369 75,100 75,150 2,659 1,474
66,150 66,200 2,164 1,201 69,150 69,200 2,329 1,275 72,150 72,200 2,495 1,371 75,150 75,200 2,662 1,476
66,200 66,250 2,166 1,203 69,200 69,250 2,332 1,276 72,200 72,250 2,498 1,373 75,200 75,250 2,666 1,478
66,250 66,300 2,169 1,204 69,250 69,300 2,335 1,277 72,250 72,300 2,501 1,375 75,250 75,300 2,669 1,480
66,300 66,350 2,172 1,205 69,300 69,350 2,338 1,278 72,300 72,350 2,503 1,376 75,300 75,350 2,672 1,481
66,350 66,400 2,175 1,206 69,350 69,400 2,340 1,280 72,350 72,400 2,506 1,378 75,350 75,400 2,675 1,483
66,400 66,450 2,177 1,207 69,400 69,450 2,343 1,281 72,400 72,450 2,509 1,380 75,400 75,450 2,678 1,485
66,450 66,500 2,180 1,209 69,450 69,500 2,346 1,282 72,450 72,500 2,512 1,382 75,450 75,500 2,682 1,487
66,500 66,550 2,183 1,210 69,500 69,550 2,349 1,283 72,500 72,550 2,515 1,383 75,500 75,550 2,685 1,488
66,550 66,600 2,186 1,211 69,550 69,600 2,352 1,285 72,550 72,600 2,517 1,385 75,550 75,600 2,688 1,490
66,600 66,650 2,189 1,212 69,600 69,650 2,354 1,286 72,600 72,650 2,520 1,387 75,600 75,650 2,691 1,492
66,650 66,700 2,191 1,214 69,650 69,700 2,357 1,287 72,650 72,700 2,523 1,389 75,650 75,700 2,694 1,494
66,700 66,750 2,194 1,215 69,700 69,750 2,360 1,288 72,700 72,750 2,526 1,390 75,700 75,750 2,697 1,495
66,750 66,800 2,197 1,216 69,750 69,800 2,363 1,289 72,750 72,800 2,528 1,392 75,750 75,800 2,701 1,497
66,800 66,850 2,200 1,217 69,800 69,850 2,365 1,291 72,800 72,850 2,531 1,394 75,800 75,850 2,704 1,499
66,850 66,900 2,202 1,218 69,850 69,900 2,368 1,292 72,850 72,900 2,534 1,396 75,850 75,900 2,707 1,501
66,900 66,950 2,205 1,220 69,900 69,950 2,371 1,293 72,900 72,950 2,537 1,397 75,900 75,950 2,710 1,502
66,950 67,000 2,208 1,221 69,950 70,000 2,374 1,294 72,950 73,000 2,539 1,399 75,950 76,000 2,713 1,504

Than Than Than Than
76,000 79,000 82,000 85,000
76,000 76,050 2,717 1,506 79,000 79,050 2,908 1,611 82,000 82,050 3,099 1,757 85,000 85,050 3,290 1,923
76,050 76,100 2,720 1,508 79,050 79,100 2,911 1,613 82,050 82,100 3,102 1,760 85,050 85,100 3,293 1,925
76,100 76,150 2,723 1,509 79,100 79,150 2,914 1,614 82,100 82,150 3,105 1,762 85,100 85,150 3,296 1,928
76,150 76,200 2,726 1,511 79,150 79,200 2,917 1,616 82,150 82,200 3,108 1,765 85,150 85,200 3,299 1,931
76,200 76,250 2,729 1,513 79,200 79,250 2,920 1,618 82,200 82,250 3,111 1,768 85,200 85,250 3,303 1,934
76,250 76,300 2,732 1,515 79,250 79,300 2,924 1,620 82,250 82,300 3,115 1,771 85,250 85,300 3,306 1,936
76,300 76,350 2,736 1,516 79,300 79,350 2,927 1,621 82,300 82,350 3,118 1,773 85,300 85,350 3,309 1,939
76,350 76,400 2,739 1,518 79,350 79,400 2,930 1,623 82,350 82,400 3,121 1,776 85,350 85,400 3,312 1,942
76,400 76,450 2,742 1,520 79,400 79,450 2,933 1,625 82,400 82,450 3,124 1,779 85,400 85,450 3,315 1,945
76,450 76,500 2,745 1,522 79,450 79,500 2,936 1,627 82,450 82,500 3,127 1,782 85,450 85,500 3,319 1,947
76,500 76,550 2,748 1,523 79,500 79,550 2,939 1,628 82,500 82,550 3,131 1,785 85,500 85,550 3,322 1,950
76,550 76,600 2,752 1,525 79,550 79,600 2,943 1,630 82,550 82,600 3,134 1,787 85,550 85,600 3,325 1,953
76,600 76,650 2,755 1,527 79,600 79,650 2,946 1,632 82,600 82,650 3,137 1,790 85,600 85,650 3,328 1,956
76,650 76,700 2,758 1,529 79,650 79,700 2,949 1,634 82,650 82,700 3,140 1,793 85,650 85,700 3,331 1,959
76,700 76,750 2,761 1,530 79,700 79,750 2,952 1,635 82,700 82,750 3,143 1,796 85,700 85,750 3,334 1,961
76,750 76,800 2,764 1,532 79,750 79,800 2,955 1,637 82,750 82,800 3,147 1,798 85,750 85,800 3,338 1,964
76,800 76,850 2,768 1,534 79,800 79,850 2,959 1,639 82,800 82,850 3,150 1,801 85,800 85,850 3,341 1,967
76,850 76,900 2,771 1,536 79,850 79,900 2,962 1,641 82,850 82,900 3,153 1,804 85,850 85,900 3,344 1,970
76,900 76,950 2,774 1,537 79,900 79,950 2,965 1,642 82,900 82,950 3,156 1,807 85,900 85,950 3,347 1,972
76,950 77,000 2,777 1,539 79,950 80,000 2,968 1,644 82,950 83,000 3,159 1,809 85,950 86,000 3,350 1,975
77,000 80,000 83,000 86,000
77,000 77,050 2,780 1,541 80,000 80,050 2,971 1,646 83,000 83,050 3,162 1,812 86,000 86,050 3,354 1,978
77,050 77,100 2,783 1,543 80,050 80,100 2,975 1,649 83,050 83,100 3,166 1,815 86,050 86,100 3,357 1,981
77,100 77,150 2,787 1,544 80,100 80,150 2,978 1,652 83,100 83,150 3,169 1,818 86,100 86,150 3,360 1,983
77,150 77,200 2,790 1,546 80,150 80,200 2,981 1,655 83,150 83,200 3,172 1,820 86,150 86,200 3,363 1,986
77,200 77,250 2,793 1,548 80,200 80,250 2,984 1,657 83,200 83,250 3,175 1,823 86,200 86,250 3,366 1,989
77,250 77,300 2,796 1,550 80,250 80,300 2,987 1,660 83,250 83,300 3,178 1,826 86,250 86,300 3,369 1,992
77,300 77,350 2,799 1,551 80,300 80,350 2,990 1,663 83,300 83,350 3,182 1,829 86,300 86,350 3,373 1,994
77,350 77,400 2,803 1,553 80,350 80,400 2,994 1,666 83,350 83,400 3,185 1,831 86,350 86,400 3,376 1,997
77,400 77,450 2,806 1,555 80,400 80,450 2,997 1,668 83,400 83,450 3,188 1,834 86,400 86,450 3,379 2,000
77,450 77,500 2,809 1,557 80,450 80,500 3,000 1,671 83,450 83,500 3,191 1,837 86,450 86,500 3,382 2,003
77,500 77,550 2,812 1,558 80,500 80,550 3,003 1,674 83,500 83,550 3,194 1,840 86,500 86,550 3,385 2,006
77,550 77,600 2,815 1,560 80,550 80,600 3,006 1,677 83,550 83,600 3,197 1,843 86,550 86,600 3,389 2,008
77,600 77,650 2,818 1,562 80,600 80,650 3,010 1,680 83,600 83,650 3,201 1,845 86,600 86,650 3,392 2,011
77,650 77,700 2,822 1,564 80,650 80,700 3,013 1,682 83,650 83,700 3,204 1,848 86,650 86,700 3,395 2,014
77,700 77,750 2,825 1,565 80,700 80,750 3,016 1,685 83,700 83,750 3,207 1,851 86,700 86,750 3,398 2,017
77,750 77,800 2,828 1,567 80,750 80,800 3,019 1,688 83,750 83,800 3,210 1,854 86,750 86,800 3,401 2,019
77,800 77,850 2,831 1,569 80,800 80,850 3,022 1,691 83,800 83,850 3,213 1,856 86,800 86,850 3,405 2,022
77,850 77,900 2,834 1,571 80,850 80,900 3,025 1,693 83,850 83,900 3,217 1,859 86,850 86,900 3,408 2,025
77,900 77,950 2,838 1,572 80,900 80,950 3,029 1,696 83,900 83,950 3,220 1,862 86,900 86,950 3,411 2,028
77,950 78,000 2,841 1,574 80,950 81,000 3,032 1,699 83,950 84,000 3,223 1,865 86,950 87,000 3,414 2,030
78,000 81,000 84,000 87,000
78,000 78,050 2,844 1,576 81,000 81,050 3,035 1,702 84,000 84,050 3,226 1,867 87,000 87,050 3,417 2,033
78,050 78,100 2,847 1,578 81,050 81,100 3,038 1,704 84,050 84,100 3,229 1,870 87,050 87,100 3,420 2,036
78,100 78,150 2,850 1,579 81,100 81,150 3,041 1,707 84,100 84,150 3,233 1,873 87,100 87,150 3,424 2,039
78,150 78,200 2,853 1,581 81,150 81,200 3,045 1,710 84,150 84,200 3,236 1,876 87,150 87,200 3,427 2,041
78,200 78,250 2,857 1,583 81,200 81,250 3,048 1,713 84,200 84,250 3,239 1,878 87,200 87,250 3,430 2,044
78,250 78,300 2,860 1,585 81,250 81,300 3,051 1,715 84,250 84,300 3,242 1,881 87,250 87,300 3,433 2,047
78,300 78,350 2,863 1,586 81,300 81,350 3,054 1,718 84,300 84,350 3,245 1,884 87,300 87,350 3,436 2,050
78,350 78,400 2,866 1,588 81,350 81,400 3,057 1,721 84,350 84,400 3,248 1,887 87,350 87,400 3,440 2,052
78,400 78,450 2,869 1,590 81,400 81,450 3,061 1,724 84,400 84,450 3,252 1,889 87,400 87,450 3,443 2,055
78,450 78,500 2,873 1,592 81,450 81,500 3,064 1,726 84,450 84,500 3,255 1,892 87,450 87,500 3,446 2,058
78,500 78,550 2,876 1,593 81,500 81,550 3,067 1,729 84,500 84,550 3,258 1,895 87,500 87,550 3,449 2,061
78,550 78,600 2,879 1,595 81,550 81,600 3,070 1,732 84,550 84,600 3,261 1,898 87,550 87,600 3,452 2,064
78,600 78,650 2,882 1,597 81,600 81,650 3,073 1,735 84,600 84,650 3,264 1,901 87,600 87,650 3,455 2,066
78,650 78,700 2,885 1,599 81,650 81,700 3,076 1,738 84,650 84,700 3,268 1,903 87,650 87,700 3,459 2,069
78,700 78,750 2,889 1,600 81,700 81,750 3,080 1,740 84,700 84,750 3,271 1,906 87,700 87,750 3,462 2,072
78,750 78,800 2,892 1,602 81,750 81,800 3,083 1,743 84,750 84,800 3,274 1,909 87,750 87,800 3,465 2,075
78,800 78,850 2,895 1,604 81,800 81,850 3,086 1,746 84,800 84,850 3,277 1,912 87,800 87,850 3,468 2,077
78,850 78,900 2,898 1,606 81,850 81,900 3,089 1,749 84,850 84,900 3,280 1,914 87,850 87,900 3,471 2,080
78,900 78,950 2,901 1,607 81,900 81,950 3,092 1,751 84,900 84,950 3,283 1,917 87,900 87,950 3,475 2,083
78,950 79,000 2,904 1,609 81,950 82,000 3,096 1,754 84,950 85,000 3,287 1,920 87,950 88,000 3,478 2,086

Than Than Than Than
88,000 91,000 94,000 97,000
88,000 88,050 3,481 2,088 91,000 91,050 3,672 2,254 94,000 94,050 3,863 2,420 97,000 97,050 4,054 2,586
88,050 88,100 3,484 2,091 91,050 91,100 3,675 2,257 94,050 94,100 3,866 2,423 97,050 97,100 4,057 2,588
88,100 88,150 3,487 2,094 91,100 91,150 3,678 2,260 94,100 94,150 3,870 2,425 97,100 97,150 4,061 2,591
88,150 88,200 3,490 2,097 91,150 91,200 3,682 2,262 94,150 94,200 3,873 2,428 97,150 97,200 4,064 2,594
88,200 88,250 3,494 2,099 91,200 91,250 3,685 2,265 94,200 94,250 3,876 2,431 97,200 97,250 4,067 2,597
88,250 88,300 3,497 2,102 91,250 91,300 3,688 2,268 94,250 94,300 3,879 2,434 97,250 97,300 4,070 2,599
88,300 88,350 3,500 2,105 91,300 91,350 3,691 2,271 94,300 94,350 3,882 2,436 97,300 97,350 4,073 2,602
88,350 88,400 3,503 2,108 91,350 91,400 3,694 2,273 94,350 94,400 3,885 2,439 97,350 97,400 4,077 2,605
88,400 88,450 3,506 2,110 91,400 91,450 3,698 2,276 94,400 94,450 3,889 2,442 97,400 97,450 4,080 2,608
88,450 88,500 3,510 2,113 91,450 91,500 3,701 2,279 94,450 94,500 3,892 2,445 97,450 97,500 4,083 2,610
88,500 88,550 3,513 2,116 91,500 91,550 3,704 2,282 94,500 94,550 3,895 2,448 97,500 97,550 4,086 2,613
88,550 88,600 3,516 2,119 91,550 91,600 3,707 2,285 94,550 94,600 3,898 2,450 97,550 97,600 4,089 2,616
88,600 88,650 3,519 2,122 91,600 91,650 3,710 2,287 94,600 94,650 3,901 2,453 97,600 97,650 4,092 2,619
88,650 88,700 3,522 2,124 91,650 91,700 3,713 2,290 94,650 94,700 3,905 2,456 97,650 97,700 4,096 2,622
88,700 88,750 3,526 2,127 91,700 91,750 3,717 2,293 94,700 94,750 3,908 2,459 97,700 97,750 4,099 2,624
88,750 88,800 3,529 2,130 91,750 91,800 3,720 2,296 94,750 94,800 3,911 2,461 97,750 97,800 4,102 2,627
88,800 88,850 3,532 2,133 91,800 91,850 3,723 2,298 94,800 94,850 3,914 2,464 97,800 97,850 4,105 2,630
88,850 88,900 3,535 2,135 91,850 91,900 3,726 2,301 94,850 94,900 3,917 2,467 97,850 97,900 4,108 2,633
88,900 88,950 3,538 2,138 91,900 91,950 3,729 2,304 94,900 94,950 3,920 2,470 97,900 97,950 4,112 2,635
88,950 89,000 3,541 2,141 91,950 92,000 3,733 2,307 94,950 95,000 3,924 2,472 97,950 98,000 4,115 2,638
89,000 92,000 95,000 98,000
89,000 89,050 3,545 2,144 92,000 92,050 3,736 2,309 95,000 95,050 3,927 2,475 98,000 98,050 4,118 2,641
89,050 89,100 3,548 2,146 92,050 92,100 3,739 2,312 95,050 95,100 3,930 2,478 98,050 98,100 4,121 2,644
89,100 89,150 3,551 2,149 92,100 92,150 3,742 2,315 95,100 95,150 3,933 2,481 98,100 98,150 4,124 2,646
89,150 89,200 3,554 2,152 92,150 92,200 3,745 2,318 95,150 95,200 3,936 2,483 98,150 98,200 4,127 2,649
89,200 89,250 3,557 2,155 92,200 92,250 3,748 2,320 95,200 95,250 3,940 2,486 98,200 98,250 4,131 2,652
89,250 89,300 3,561 2,157 92,250 92,300 3,752 2,323 95,250 95,300 3,943 2,489 98,250 98,300 4,134 2,655
89,300 89,350 3,564 2,160 92,300 92,350 3,755 2,326 95,300 95,350 3,946 2,492 98,300 98,350 4,137 2,657
89,350 89,400 3,567 2,163 92,350 92,400 3,758 2,329 95,350 95,400 3,949 2,494 98,350 98,400 4,140 2,660
89,400 89,450 3,570 2,166 92,400 92,450 3,761 2,331 95,400 95,450 3,952 2,497 98,400 98,450 4,143 2,663
89,450 89,500 3,573 2,168 92,450 92,500 3,764 2,334 95,450 95,500 3,956 2,500 98,450 98,500 4,147 2,666
89,500 89,550 3,576 2,171 92,500 92,550 3,768 2,337 95,500 95,550 3,959 2,503 98,500 98,550 4,150 2,669
89,550 89,600 3,580 2,174 92,550 92,600 3,771 2,340 95,550 95,600 3,962 2,506 98,550 98,600 4,153 2,671
89,600 89,650 3,583 2,177 92,600 92,650 3,774 2,343 95,600 95,650 3,965 2,508 98,600 98,650 4,156 2,674
89,650 89,700 3,586 2,180 92,650 92,700 3,777 2,345 95,650 95,700 3,968 2,511 98,650 98,700 4,159 2,677
89,700 89,750 3,589 2,182 92,700 92,750 3,780 2,348 95,700 95,750 3,971 2,514 98,700 98,750 4,163 2,680
89,750 89,800 3,592 2,185 92,750 92,800 3,784 2,351 95,750 95,800 3,975 2,517 98,750 98,800 4,166 2,682
89,800 89,850 3,596 2,188 92,800 92,850 3,787 2,354 95,800 95,850 3,978 2,519 98,800 98,850 4,169 2,685
89,850 89,900 3,599 2,191 92,850 92,900 3,790 2,356 95,850 95,900 3,981 2,522 98,850 98,900 4,172 2,688
89,900 89,950 3,602 2,193 92,900 92,950 3,793 2,359 95,900 95,950 3,984 2,525 98,900 98,950 4,175 2,691
89,950 90,000 3,605 2,196 92,950 93,000 3,796 2,362 95,950 96,000 3,987 2,528 98,950 99,000 4,178 2,693
90,000 93,000 96,000 99,000
90,000 90,050 3,608 2,199 93,000 93,050 3,799 2,365 96,000 96,050 3,991 2,530 99,000 99,050 4,182 2,696
90,050 90,100 3,612 2,202 93,050 93,100 3,803 2,367 96,050 96,100 3,994 2,533 99,050 99,100 4,185 2,699
90,100 90,150 3,615 2,204 93,100 93,150 3,806 2,370 96,100 96,150 3,997 2,536 99,100 99,150 4,188 2,702
90,150 90,200 3,618 2,207 93,150 93,200 3,809 2,373 96,150 96,200 4,000 2,539 99,150 99,200 4,191 2,704
90,200 90,250 3,621 2,210 93,200 93,250 3,812 2,376 96,200 96,250 4,003 2,541 99,200 99,250 4,194 2,707
90,250 90,300 3,624 2,213 93,250 93,300 3,815 2,378 96,250 96,300 4,006 2,544 99,250 99,300 4,198 2,710
90,300 90,350 3,627 2,215 93,300 93,350 3,819 2,381 96,300 96,350 4,010 2,547 99,300 99,350 4,201 2,713
90,350 90,400 3,631 2,218 93,350 93,400 3,822 2,384 96,350 96,400 4,013 2,550 99,350 99,400 4,204 2,715
90,400 90,450 3,634 2,221 93,400 93,450 3,825 2,387 96,400 96,450 4,016 2,552 99,400 99,450 4,207 2,718
90,450 90,500 3,637 2,224 93,450 93,500 3,828 2,389 96,450 96,500 4,019 2,555 99,450 99,500 4,210 2,721
90,500 90,550 3,640 2,227 93,500 93,550 3,831 2,392 96,500 96,550 4,022 2,558 99,500 99,550 4,213 2,724
90,550 90,600 3,643 2,229 93,550 93,600 3,834 2,395 96,550 96,600 4,026 2,561 99,550 99,600 4,217 2,727
90,600 90,650 3,647 2,232 93,600 93,650 3,838 2,398 96,600 96,650 4,029 2,564 99,600 99,650 4,220 2,729
90,650 90,700 3,650 2,235 93,650 93,700 3,841 2,401 96,650 96,700 4,032 2,566 99,650 99,700 4,223 2,732
90,700 90,750 3,653 2,238 93,700 93,750 3,844 2,403 96,700 96,750 4,035 2,569 99,700 99,750 4,226 2,735
90,750 90,800 3,656 2,240 93,750 93,800 3,847 2,406 96,750 96,800 4,038 2,572 99,750 99,800 4,229 2,738
90,800 90,850 3,659 2,243 93,800 93,850 3,850 2,409 96,800 96,850 4,042 2,575 99,800 99,850 4,233 2,740
90,850 90,900 3,662 2,246 93,850 93,900 3,854 2,412 96,850 96,900 4,045 2,577 99,850 99,900 4,236 2,743
90,900 90,950 3,666 2,249 93,900 93,950 3,857 2,414 96,900 96,950 4,048 2,580 99,900 99,950 4,239 2,746
90,950 91,000 3,669 2,251 93,950 94,000 3,860 2,417 96,950 97,000 4,051 2,583 99,950 100,000 4,242 2,749
42 2004 NJ-1040EZ Tax Rate Schedules
New Jersey Tax Rate Schedules

2004
FILING STATUS: Single Table A
STEP 1 STEP 2 STEP 3

Enter Multiply
If Taxable Income (Line 21) is: Line 21 Line 21 by: Subtract Your Tax
Over But not over
$ 0 $ 20,000 __________ ! .014 = __________ – $ 0 = _________
$ 20,000 $ 35,000 __________ ! .0175 = __________ – $ 70.00 = _________
$ 35,000 $ 40,000 __________ ! .035 = __________ – $ 682.50 = _________
$ 40,000 $ 75,000 __________ ! .05525 = __________ – $ 1,492.50 = _________
$ 75,000 $500,000 __________ ! .0637 = __________ – $ 2,126.25 = _________
$500,000 and over __________ ! .0897 = __________ – $15,126.25 = _________
FILING STATUS: Married, filing joint return Table B

Head of household
Qualifying widow(er)
STEP 1 STEP 2 STEP 3
Enter Multiply
If Taxable Income (Line 21) is: Line 21 Line 21 by: Subtract Your Tax
Over But not over
$ 0 $ 20,000 __________ ! .014 = __________ – $ 0 = _________
$ 20,000 $ 50,000 __________ ! .0175 = __________ – $ 70.00 = _________
$ 50,000 $ 70,000 __________ ! .0245 = __________ – $ 420.00 = _________
$ 70,000 $ 80,000 __________ ! .035 = __________ – $ 1,154.50 = _________
$ 80,000 $150,000 __________ ! .05525 = __________ – $ 2,775.00 = _________
$150,000 $500,000 __________ ! .0637 = __________ – $ 4,042.50 = _________
$500,000 and over __________ ! .0897 = __________ – $17,042.50 = _________
Printed on Recycled Paper

2004 Form NJ-1040EZ 43
When You Need Information… in person…

Visit a New Jersey Division of Taxation Regional Office
by phone…
Regional offices provide individual assistance at various locations
Call our Automated Tax Information System throughout the State. Call the Automated Tax Information System
1-800-323-4400 — (Touch-tone phones within NJ, NY, PA, DE, or visit our home page for the address of the regional office nearest
and MD) or 609-826-4400 (Touch-tone phones anywhere). you.
♦ Listen to recorded tax information on many topics.
♦ Order forms and publications through our message system. To Get Forms…
♦ Get information on 2004 refunds from ARIS, our Automated
Refund Inquiry System, 7 days a week (hours may vary). ♦ Call New Jersey’s Forms Request System at 1-800-323-4400
(Touch-tone phones within NJ, NY, PA, DE, and MD) or 609-826-
Contact our Customer Service Center 4400 (Touch-tone phones anywhere).
609-292-6400 — Speak directly to a Division of Taxation ♦ Visit our Web site at:
representative for tax information and assistance, 8:30 a.m. to www.state.nj.us/treasury/taxation/forms.shtml
4:30 p.m., Monday through Friday (except holidays).
♦ Visit a New Jersey public library.
TTY Equipment Users Only ♦ Dial NJ TaxFax at 609-826-4500 from your fax machine’s phone.
Call 1-800-286-6613 (toll-free within NJ, NY, PA, DE, and MD) or
609-984-7300 (anywhere) to ask questions or to order forms and ♦ Write to: NJ Division of Taxation
publications. Taxpayer Forms Services
PO Box 269
online… Trenton, NJ 08695-0269
Visit the New Jersey Division of Taxation Home Page
Many State tax forms and publications are available on our Web Who Can Help…
site. Access the Division’s home page at:
www.state.nj.us/treasury/taxation/ Trained volunteers in the VITA (Volunteer Income Tax Assistance) and
TCE (Tax Counseling for the Elderly) Programs are available to help
You may also reach us by e-mail at:
prepare both Federal and State returns at locations throughout New
taxation@tax.state.nj.us
Jersey. For the location nearest you, contact the Division’s Customer
Subscribe to NJ Tax E-News, the Division of Taxation’s online Service Center at 609-292-6400 or the Internal Revenue Service.
information service, at:
www.state.nj.us/treasury/taxation/listservice.shtml
New Jersey Earned Income Tax Credit…
Call the New Jersey Earned Income Tax Credit Hotline
1-888-895-9179 — For information, 8:30 a.m. to 4:30 p.m., Monday
through Friday (except holidays).
NJ TaxTalk
TaxTalk is the portion of the Automated Tax Information System TaxTalk is available 24 hours a day, 7 days a week. Select the
(ATIS) that provides recorded information to callers on a 3-digit number of the topic you want to hear. Then call 1-800-
variety of New Jersey tax topics and affords them the 323-4400 (Touch-tone phones within NJ, NY, PA, DE, and MD)
opportunity to request written information on certain topics. or 609-826-4400 (Touch-tone phones anywhere). Additional
topics may become available after the printing of this booklet.
TaxTalk — Topic Codes
NJ INCOME TAX INFORMATION FOR 112 Pennsylvania Residents Working in 128 Deceased Taxpayers
INDIVIDUALS New Jersey/New Jersey Residents 130 Personal Exemptions
Filing Your New Jersey Return Working in Pennsylvania 132 Dependent Exemptions
100 Who Must File 114 Nonresidents 134 New Jersey Earned Income Tax
102 How and When to File an 115 Nonresidents: Estimated Tax on Credit
Extension Income From the Sale or Transfer 136 Deductions
103 Military Extensions of New Jersey Real Estate 138 Reporting Wages
104 How and When to Amend 116 Mailing Your Return With No 140 Nontaxable Income
106 Penalties, Interest, and Collection Balance Due 142 Reporting Capital Gain Income
Fees 118 Mailing Your Return With Tax Due 144 Reporting a Gain From the Sale of
108 Who is Required to Make 120 How to Pay a Principal Residence
Estimated Tax Payments Completing Your New Jersey Return 146 Reporting Business Income
110 Penalties and Interest on 122 Filing Status 148 Withholdings and Payments
Underpayment of Estimated Tax 124 Part-Year Residents 150 Claiming Credit for Income or Wage
Payments 126 Military Personnel Tax Paid to Other Jurisdictions
continued
44 2004 Form NJ-1040EZ
152 Claiming Excess Unemployment 406 New York and New Jersey Sales 504 Tax Rates and Accounting Periods
and Disability Tax Agreement 506 S Corporation Status
224 General Information on the 408 Alcoholic Beverage Retail Licenses Partnerships
Property Tax Deduction or Credit 410 Ending Your Tax Registration in 508 Partnership Information
Pension and IRA Information New Jersey 510 Partnership Extension
154 Pension Income Income Tax Withholding Information
NJ SALES & USE TAX AND OTHER
156 Pension Exclusion for Businesses
FEE INFORMATION FOR INDIVIDUALS
158 IRA Distributions 412 Remitting Tax Withheld
160 Establishing Your Roth IRA 413 How to File by Phone or Online General Information on Sales and Use
162 Qualified Distributions From a Roth 414 Reconciling Tax Withheld Tax for Individuals
IRA 416 Forms W-4 and NJ-W-4 600 General Information on Sales and
164 Nonqualified Distributions From a 418 Who Is an Employer Use Tax for Individuals
Roth IRA 420 Withholding New Jersey Income Out-of-State Purchases
Taxes 602 Out-of-State Purchases
NJ PROPERTY TAX RELIEF
422 Filing Informal Employer Returns of Mail Orders and Internet Purchases
PROGRAMS
Income Tax Withheld 604 Mail Orders and Internet
FAIR Rebate for Tax Year 2004
Sales and Use Tax Information for Purchases
228 General Information on the FAIR
Businesses Home Improvements
Rebate
424 General Information for Sales and 606 Home Improvements
229 FAIR Rebate Application for Tenants
Use Tax for Businesses
230 Amending the FAIR Rebate Taxability of Leases and Rentals
426 Use Tax
Application for Tenants 608 Taxability of Leases and Rentals
428 Annual Use Tax
NJ SAVER for Tax Years Prior to 2004 429 New Jersey Sales and Use Tax EZ Other Fees and Taxes
200 General Information on NJ SAVER File Systems 609 9-1-1 System and Emergency
Rebate 430 Filing Sales and Use Tax Returns Response Fee
204 Filing for an NJ SAVER Rebate for 432 Filing Informal Sales and Use Tax 610 Atlantic City Luxury Tax
a Prior Year Returns 612 Atlantic City Casino Hotel
205 2003 Homestead Rebate/ 434 Penalties, Interest, and Collection Parking Fee
NJ SAVER Rebate Amount Fees 614 Cape May County Tourism Tax and
Homestead Rebate for Tax Years Prior 436 Contractors Assessment
to 2004 438 Mail Order and Internet Business 615 Cosmetic Medical Procedures
212 Amending the Homestead Rebate 440 Taxability of Medicines and Medical Gross Receipts Tax
Application for Tax Years Prior to Items 616 Dishonored Check Fee
2004 442 Urban Enterprise Zone 618 Domestic Security Fee
Lease and Rental Information for 620 Hotel/Motel State Occupancy Fee
Senior Freeze/Property Tax
Businesses and Municipal Occupancy Tax
Reimbursement Program
444 Lease Transactions in New Jersey 621 Motor Vehicle Tire Fee
216 General Information on the Senior
Freeze/Property Tax 446 Rental Transactions in New Jersey OTHER NJ TAX INFORMATION
Reimbursement Program 448 Domestic Security Fee
New Jersey Division of Taxation
218 Eligibility Requirements Other Fees and Taxes Regional Offices
220 How to Apply for a Senior Freeze/ 449 9-1-1 System and Emergency 700 Asbury Park Office
Property Tax Reimbursement Response Fee 702 Camden Office
Property Tax Deduction or Credit 450 Casino Taxes and Fees 704 Fair Lawn Office
224 General Information on the 451 Cosmetic Medical Procedures 706 Newark Office
Property Tax Deduction or Credit Gross Receipts Tax 708 Northfield Office
452 Dishonored Check Fee 710 Somerville Office
PAPERLESS FILING PROGRAMS 454 Domestic Security Fee 712 Trenton Office
New Jersey WebFile 456 Hotel/Motel State Occupancy Fee
Other Ways to Contact the Division
300 NJ WebFile and Municipal Occupancy Tax
714 Other Ways to Contact the Division
New Jersey TeleFile Program 458 Litter Control Fee
459 Motor Vehicle Tire Fee Order Forms Through NJ TaxFax
302 NJ TeleFile Program
460 Outdoor Advertising Fee 716 Order Forms Through NJ TaxFax
(ELF) Electronic Filing
Taxpayers’ Bill of Rights
304 (ELF) Electronic Filing CORPORATIONS & PARTNERSHIPS
718 Taxpayers’ Bill of Rights
NJ TAX AND FEE INFORMATION FOR Corporations
CATCH Program
BUSINESSES 501 Starting a Corporation
720 CATCH Program
502 Filing Responsibilities
Business Registration Inheritance and Estate Tax
503 General Information on How to
400 Registering a Business in NJ 722 Inheritance and Estate Tax
Dissolve, Withdraw, or Surrender a
402 Small Business Workshop
Corporation
404 Electing S Corporation Status
continued
2004 NJ-1040EZ Index 45
A G Property Tax Deduction 23-25

Accounting Method 17 Gubernatorial Elections Fund 28 Prostate Cancer Research Fund 6, 28
Address Label 18
H Q
Age, Exemption for 19
How to Pay 15 Qualified Investment Fund 22
Amended Returns 17
Amount of Tax You Owe 27 I R
Archer MSAs 23 Income, Defined 19 Record Keeping 17
Automated Refund Inquiry 43 Interest 17 Refunds 16, 28
Interest Income 21 Rounding Off to Whole Dollars 17
B
IRA—
Blindness, Exemption for 19 S
Contributions 22
Breast Cancer Research Fund 4, 28 Sick Pay 21
Interest 22
Signatures 28
C Withdrawals 22
Social Security Number 18, 26
Capital Gains Distributions 22
K Social Security Benefits, Taxability of 30
Children’s Trust Fund 4, 28
Keogh Plan 22 Statutory Employees 20
Collection Fees 17
Korean Veterans’ Memorial Fund 5, 28 Students, Dependents Attending Colleges 19
Commuter Transportation Benefits 21
County/Municipality Code 18, 31-32 L T
Credit From 2003 Return 27 Literacy Volunteers of America – New Jersey Tax
Fund 5, 28 Preparers 29
D
Rate Schedules 42
Date of Birth 6 M
Table 33
Deceased Taxpayers 17 Meals, Lodging 20
Withheld 26
Dependents 19 Medical Expenses 23
Tax Assistance 43
Direct Deposit 11 Moving Expenses 21
Tax-Exempt Housing 24, 30
Disability, Exemption for 19 Mutual Funds, Reporting Dividends From 22
Taxpayers’ Bill of Rights 45
Dividends 22
N TaxTalk 43
Domestic Partnership 18, 19
NJ-AIDS Services Fund 5, 28 TeleFile 6-13
Drug Abuse Education Fund 5, 28
O U
E
Organ and Tissue Donor Awareness Use Tax 26
Earned Income Tax Credit 27
Education Fund 5, 28 U.S.S. NJ Educational Museum Fund 4, 28
Employee Business Expenses 21
Endangered Wildlife Fund 4, 28 Overpayment 28
V
Estimated Tax 17, 27 P Vietnam Veterans’ Memorial Fund 4, 28
Exemptions 18, 22 Penalties—
Extension of Time to File 15 W
Early Withdrawal of Savings 21
Wages 20
F Failure to File 17
Wage and Tax Statement (W-2) 20, 26
FAIR Tenant Rebate 29 Failure to Pay 17
When to File 15
Federal/State Tax Agreement 18 Personal Identification Number (PIN) 6
Where to Send Your Return 16
Filing Requirements 14 Postmark Date 15
Which Form to Use 14
Filing Status 18 Privacy Act Notification 17
Who Must File 14
Fiscal Year 15 Property Tax Credit 23-25, 27
Fraudulent Return 18
TAXPAYERS’ BILL OF RIGHTS

The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and ensures that all taxpayers—individuals and businesses alike—are
better informed and receive fair and equitable treatment during the tax collection process. Highlights of the Taxpayers’ Bill of Rights include:
Service—
♦ Division must respond to taxpayers’ questions within a reasonable time period.
♦ Notices of taxes and penalties due must clearly identify the purpose of the notice and must contain information about appeal procedures.
Appeals—
♦ Time to appeal to the Tax Court is generally 90 days.
Interest on Refunds—
♦ Interest is paid at the prime rate on refunds for all taxes when the Division takes more than six months to send you a refund.
♦ You may request that your overpayment of this year’s tax be credited towards next year’s tax liability, however, interest will not be paid on
overpayments that are credited forward.
For more information on the rights and obligations of both taxpayers and the Division of Taxation under the Taxpayers’ Bill of Rights, request
our publication ANJ-1, New Jersey Taxpayers’ Bill of Rights.

NJ-1040EZ 2004: State of New Jersey Income Tax-Resident Return

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NJ-1040EZ STATE OF NEW JERSEY INCOME TAX-RESIDENT RETURN

Your Social Security Number - -

12d. . . . . . . . Line 12b______x $1,500 = ____________

EARNED INCOME TAX CREDIT SCHEDULE

1. Did you file a 2004 Federal Schedule EIC on which you

1. Credit to your 2005 tax..................................................................

Old Method New, Improved Method

Who is eligible for a FAIR rebate:

… “A Person Who Cares Can Prevent Child Abuse”

Line 4 - New Jersey — Vietnam Veterans’ Memorial Fund

Line 5 - New Jersey — Breast Cancer Research Fund

Line 6 - New Jersey — U.S.S. New Jersey Educational Museum Fund

Line 7 - New Jersey — Other Designated Contribution

Line 7 - New Jersey — Other Designated Contribution

Line 7 - New Jersey — Other Designated Contribution

Line 7 - New Jersey — Other Designated Contribution

Line 7 - New Jersey — Other Designated Contribution

Line 7 - New Jersey — Other Designated Contribution

D estimated tax payments

2004 Form NJ-1040EZ Line-by-Line Instructions

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

Statutory Retirement Third-party

Wage and Tax

Form W-2 Statement

Line 14b - Tax-Exempt

Schedule 1 – Property Tax Deduction/Credit

D Because of the strict pro-

2004 FAIR Rebate Application

Tenants Age 65 or Over and/or Totally and Permanently Disabled

over but not over

Tenants Under Age 65 and Not Totally and Permanently Disabled

Tenant Eligibility Tax-Exempt, Subsidized, and Campus Housing

2004 New Jersey Tax Table

If Line 21 (taxable income) Is— And Your Filing Status* Is

2004 NEW JERSEY TAX TABLE (NJ-1040EZ)

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

2004 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued

New Jersey Tax Rate Schedules

FILING STATUS: Single Table A

STEP 1 STEP 2 STEP 3

FILING STATUS: Married, filing joint return Table B

Printed on Recycled Paper

When You Need Information… in person…

A G Property Tax Deduction 23-25

TAXPAYERS’ BILL OF RIGHTS

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12d. . . . . . . . Line 12bx $1,500 = ______