New Jersey state-coded deduction review
State-coded income-tax deduction review for NJ returns — the same four-rule slice on §280A / §274(n) / §274(d) / §162(l), tied to NJ Gross Income Tax §54A:2-1 (the federal-AGI conformity entry point) and §54A:1-1 (the NJ GIT scope). NJ Division of Taxation interpretive bulletin rows are next on the editorial queue — Drop 2 ships statute references only.
Pin-cites included
Federal §280A simplified method (300 sq ft cap at $5/sq ft) plus state-side add-back conformity. The drawer surfaces the federal IRC + Form 8829 stack and every per-state mirror pulled from STATE_CITATION_REGISTRY for this cell.
State authority mirror
The state-side statute bracket on every citation in the live cell above resolves against the official DOR portal below — verify directly without leaving the page.
NJ Division of Taxation portalEvery NJ review you ship on Taxerity Pro carries the same state-coded §-citation depth you just previewed — across your full engagement queue, no per-return caps.
Recent NJ tax news
New Jersey Department of Revenue updates
Items the weekly legislative cadence surfaced and our editorial team approved for visibility on this page.
Take it to every NJ return →
Taxerity Pro ships the same state-coded review across your full New Jersey engagement queue — $149/mo on Professional, no per-return caps.
Latest from our blog
Writing for solo NJ practitioners
The state solo-CPA series posts the latest rollout note, audit-defensibility walk-through, and a one-click path to the just-shipped entry — open the card below or browse the rest of the index.
N.J.S.A. §54A:2-1 federal-AGI conformity as the entry point for NJ Gross Income Tax review — paired against the same four-rule federal deduction slice, with §54A:1-1 stating the GIT scope. Why the conformity spot matters more than the ITIN form.