{
  "batch": "6712-new-jersey-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_c1",
      "category": "Business",
      "title": "New Jersey: conformity / decoupling",
      "summary": "NJ Division of Taxation states New Jersey does not allow federal deductions such as mortgage interest, employee business expenses and IRA/Keogh contributions (NJ Gross Income Tax is not a federal-conformity tax).",
      "body": "NJ Division of Taxation states New Jersey does not allow federal deductions such as mortgage interest, employee business expenses and IRA/Keogh contributions (NJ Gross Income Tax is not a federal-conformity tax).\n\nWhat NJ Division of Taxation actually says:\n\n“New Jersey does not allow federal deductions, such as mortgage interest, employee business expenses, and IRA and Keogh Plan contributions.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.nj.gov/treasury/taxation/njit13.shtml",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NJ Division of Taxation",
      "evidence_quote": "New Jersey does not allow federal deductions, such as mortgage interest, employee business expenses, and IRA and Keogh Plan contributions.",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "conformity / decoupling",
      "applies_to_country": "US",
      "applies_to_scope": "NJ",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_c2",
      "category": "Business",
      "title": "New Jersey: depreciation decoupling",
      "summary": "Per GIT-DEP, P.L.2004, c.65 decouples the NJ Gross Income Tax from some federal depreciation and Section 179 changes for assets placed in service on or after January 1, 2004.",
      "body": "Per GIT-DEP, P.L.2004, c.65 decouples the NJ Gross Income Tax from some federal depreciation and Section 179 changes for assets placed in service on or after January 1, 2004.\n\nWhat NJ Division of Taxation (GIT-DEP) actually says:\n\n“decouples the Gross Income Tax Act from some federal changes to depreciation and to IRC section 179 for assets placed in service on or after January 1, 2004.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nj.gov/treasury/taxation/pdf/current/gitdep.pdf",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NJ Division of Taxation (GIT-DEP)",
      "evidence_quote": "decouples the Gross Income Tax Act from some federal changes to depreciation and to IRC section 179 for assets placed in service on or after January 1, 2004.",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "depreciation decoupling",
      "applies_to_country": "US",
      "applies_to_scope": "NJ",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_c3",
      "category": "Business",
      "title": "New Jersey: Section 179 cap",
      "summary": "For NJ Gross Income Tax, the maximum Section 179 deduction is $25,000.",
      "body": "For NJ Gross Income Tax, the maximum Section 179 deduction is $25,000.\n\nWhat NJ Division of Taxation (GIT-DEP) actually says:\n\n“The maximum Section 179 deduction is $25,000.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nj.gov/treasury/taxation/pdf/current/gitdep.pdf",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NJ Division of Taxation (GIT-DEP)",
      "evidence_quote": "The maximum Section 179 deduction is $25,000.",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "Section 179 cap",
      "applies_to_country": "US",
      "applies_to_scope": "NJ",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_c4",
      "category": "Business",
      "title": "New Jersey: bonus depreciation",
      "summary": "NJ does not allow the federal 50% special (bonus) depreciation allowance.",
      "body": "NJ does not allow the federal 50% special (bonus) depreciation allowance.\n\nWhat NJ Division of Taxation (GIT-DEP) actually says:\n\n“The federal 50% Special Depreciation Allowance is not allowed.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nj.gov/treasury/taxation/pdf/current/gitdep.pdf",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NJ Division of Taxation (GIT-DEP)",
      "evidence_quote": "The federal 50% Special Depreciation Allowance is not allowed.",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "bonus depreciation",
      "applies_to_country": "US",
      "applies_to_scope": "NJ",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_c5",
      "category": "Business",
      "title": "New Jersey: self-employed health insurance",
      "summary": "NJ allows self-employed filers to deduct health insurance premiums for themselves, spouse/partner and dependents.",
      "body": "NJ allows self-employed filers to deduct health insurance premiums for themselves, spouse/partner and dependents.\n\nWhat NJ Division of Taxation actually says:\n\n“you can deduct the amount you paid during the year for health insurance for yourself, your spouse/civil union partner or domestic partner, and your dependents”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.nj.gov/treasury/taxation/njit13.shtml",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NJ Division of Taxation",
      "evidence_quote": "you can deduct the amount you paid during the year for health insurance for yourself, your spouse/civil union partner or domestic partner, and your dependents",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "self-employed health insurance",
      "applies_to_country": "US",
      "applies_to_scope": "NJ",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_c6",
      "category": "Business",
      "title": "New Jersey: business income schedule",
      "summary": "Sole proprietors report net profits on Schedule NJ-BUS-1 with a copy of federal Schedule C.",
      "body": "Sole proprietors report net profits on Schedule NJ-BUS-1 with a copy of federal Schedule C.\n\nWhat NJ Division of Taxation (NJ-1040 instructions) actually says:\n\n“Enclose Schedule NJ-BUS-1 and a copy of the federal Schedule C (or C-EZ or F) for each business with your return.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NJ Division of Taxation (NJ-1040 instructions)",
      "evidence_quote": "Enclose Schedule NJ-BUS-1 and a copy of the federal Schedule C (or C-EZ or F) for each business with your return.",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "business income schedule",
      "applies_to_country": "US",
      "applies_to_scope": "NJ",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_c7",
      "category": "Business",
      "title": "New Jersey: filing deadline",
      "summary": "The 2025 NJ-1040 is due April 15, 2026 for calendar-year filers.",
      "body": "The 2025 NJ-1040 is due April 15, 2026 for calendar-year filers.\n\nWhat NJ Division of Taxation (NJ-1040 instructions) actually says:\n\n“If you are a calendar year filer, your 2025 New Jersey Income Tax return is due by April 15, 2026.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NJ Division of Taxation (NJ-1040 instructions)",
      "evidence_quote": "If you are a calendar year filer, your 2025 New Jersey Income Tax return is due by April 15, 2026.",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "filing deadline",
      "applies_to_country": "US",
      "applies_to_scope": "NJ",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6712_new_jersey_state_creator_tax_deductions_new_jersey_6712_q1",
      "category": "Business",
      "title": "New Jersey: home-office deduction rule",
      "summary": "New Jersey does not allow the deduction of employee business expenses.",
      "body": "New Jersey does not allow the deduction of employee business expenses.\n\nWhat New Jersey (official) actually says:\n\n“New Jersey does not allow federal deductions, such as mortgage interest, employee business expenses, and IRA and Keogh Plan contributions.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program",
      "source_type": "official",
      "source_link": "https://www.nj.gov/treasury/taxation/njit13.shtml",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Jersey (official)",
      "evidence_quote": "New Jersey does not allow federal deductions, such as mortgage interest, employee business expenses, and IRA and Keogh Plan contributions.",
      "volatility": "low",
      "from_batch": "6712-new-jersey-state-creator-tax-deductions",
      "subject": "New Jersey",
      "topic": "home-office deduction rule",
      "applies_to_country": "US",
      "applies_to_scope": "New Jersey",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nj"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}