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Division of Taxation

Income Tax Changes for Tax Year 2025

Filing Information

Filing Deadline. The filing deadline is Wednesday, April 15, 2026, for calendar-year taxpayers - matching the due date for the federal Form 1040.

Fiscal-year filers must submit their returns by the 15th day of the fourth (4th) month following the close of the fiscal year. If a due date falls on a Saturday, Sunday, or legal holiday, that return is due on the following business day.

Direct File Program. The IRS has eliminated the free direct online tax filing tool, Direct File. Therefore, ³Ô¹ÏºÚÁÏ's Direct File option is no longer available. We do still offer the option to eligible taxpayers.

Deductions, Exclusions, and Credits

  • Credit for Excess UI/WF/SWF; DI; FLI Withheld
    • The maximum employee Unemployment Insurance/Workforce Development Partnership Fund/Supplemental Workforce Fund contribution was $184.02.
    • The maximum employee Disability Insurance contribution was $380.42.
    • The maximum employee Family Leave Insurance contribution was $545.82.

    If you had two or more employers, you may have contributed more than the maximum amount(s). To claim credit on the tax return for excess withholding, complete Form NJ- 2450.

  • ³Ô¹ÏºÚÁÏ Child Tax Credit. Residents with taxable income of $80,000 or less are eligible for a credit of up to $1,000 for each dependent who is age 5 or younger on the last day of the tax year. You are not eligible if your filing status is married filing separately.
  • Credit for Taxes Paid to Other Jurisdictions. The Philadelphia nonresident wage tax rate was 3.44% (.0344) from January 1, 2025 - June 30, 2025.
    From July 1, 2025 - December 31, 2025, the wage tax rate was 3.43% (.0343).

Last Updated: Wednesday, 03/04/26