State of New Jersey, Department of the Treasury, Division of Taxation Edition Form NJ-165 (9-19) 1 page New Jersey

Form NJ-165 — Employee's Certificate of Nonresidence in New Jersey

The one-page New Jersey certificate a Pennsylvania resident or a military spouse gives a New Jersey employer so it doesn't withhold New Jersey income tax.

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Form NJ-165 · Employee's Certificate of Nonresidence in New Jersey
The official State of New Jersey, Department of the Treasury, Division of Taxation form, edition Form NJ-165 (9-19) — blank
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Form NJ-165 (2019) Employee's Certificate of Nonresidence in New Jersey — page 1 of 1
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Fill this form online Blank PDF from State of New Jersey, Department of the Treasury, Division of Taxation

What is Form NJ-165?

Form NJ-165 is a short certificate from the New Jersey Division of Taxation. If you work in New Jersey but live in Pennsylvania, the reciprocal agreement between the two states lets you be taxed only by Pennsylvania on your wages. Giving your employer an NJ-165 tells it to stop withholding New Jersey Gross Income Tax and to withhold Pennsylvania personal income tax instead.

The same page has a second declaration for military spouses. Under the Servicemember Civil Relief Act, as amended by the Military Spouses Residency Relief Act, a spouse who lives in New Jersey with a servicemember but keeps another state as their legal residence may be exempt from New Jersey withholding on their wages. That declaration asks you to attach a copy of your spousal military ID card.

FileIt fills in your name, Social Security number and home address, prints them under the right headings on the Division's own PDF (edition 9-19), and dates the declaration you choose. You can sign with FileIt's eSignature or print and sign by hand. The employer keeps the form on file; it isn't sent to the Division of Taxation, and FileIt doesn't send it anywhere.

Who fills it
An employee of a New Jersey employer who lives in Pennsylvania, or a military spouse claiming SCRA relief.
Given to
Your employer, who keeps it on file. Don't send it to the Division of Taxation.
Pages
1: your details, then two declarations, each with its own date and signature.
Attach
Military spouses attach a copy of their spousal military identification card.
Edition
Form NJ-165 (9-19)
Agency
State of New Jersey, Department of the Treasury, Division of Taxation

Who needs to fill out Form NJ-165?

  • Pennsylvania residents who commute to a job in New Jersey.
  • New hires living in Pennsylvania whose New Jersey employer started withholding New Jersey tax.
  • Spouses of servicemembers stationed in New Jersey who keep another state as their legal residence.
  • New Jersey employers collecting the certificate from eligible employees for their records.

When to use Form NJ-165

  • When you start work for a New Jersey employer while living in Pennsylvania.
  • When you move to Pennsylvania but keep your job in New Jersey.
  • When a military move brings you to New Jersey with your servicemember spouse.
  • Again if your details change, since the employer relies on what is on file.

What you need before you start

  • Your full name and Social Security number.
  • Your home street address, city, state and ZIP code.
  • For the military spouse declaration: a copy of your spousal military identification card to attach.

What’s on Form NJ-165

The 2019 edition has 1 page. FileIt asks for it in 3 parts, and it is signed by Employee (pennsylvania resident) and Employee (military spouse):

  1. Your detailsEmployee
  2. Pennsylvania residentsEmployee (pennsylvania resident)
  3. Military spousesEmployee (military spouse)

How to fill out Form NJ-165, step by step

1 Your details

First name, middle initial and last name, Social Security number and home address. FileIt prints each part under its own heading on the form.

2 Choose one declaration

Switch on Pennsylvania residents if you live in Pennsylvania, or Military spouses if you claim relief under the Servicemember Civil Relief Act. FileIt dates only the one you choose and checks you didn't pick both.

3 Sign and hand it in

Sign on the line beside the date, by eSignature or by hand, attach the military ID copy if you are a military spouse, and give the form to your employer.

Common mistakes to avoid

  • Making both declarations instead of the one that fits you.
  • Claiming the Pennsylvania declaration with a home address outside Pennsylvania.
  • Mailing the form to the Division of Taxation instead of giving it to your employer.
  • Forgetting the copy of the spousal military ID card with the military spouse declaration.
  • Not telling your employer within 10 days after moving out of Pennsylvania, as the form requires.

After you fill it out

Give the signed form to your employer's payroll or HR team.

Check your next pay stub to see that New Jersey withholding has stopped (and, for Pennsylvania residents, that Pennsylvania withholding has started).

FileIt keeps a copy in your vault, so you have it if you change jobs or need to show it again.

Fill out Form NJ-165 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 10 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real State of New Jersey, Department of the Treasury, Division of Taxation form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form NJ-165 now — it’s free

Form NJ-165: frequently asked questions

What is Form NJ-165 used for?

It certifies to a New Jersey employer that you aren't subject to New Jersey withholding on your wages, either because you are a Pennsylvania resident covered by the reciprocal agreement or because you are a military spouse covered by the Servicemember Civil Relief Act.

Do I send NJ-165 to the state?

No. The form says the employer keeps it on file and that it should not be forwarded to the Division of Taxation.

What happens to my Pennsylvania taxes?

In the Pennsylvania declaration you authorize your employer to withhold Pennsylvania personal income tax on your behalf.

What do military spouses attach?

A copy of the spousal military identification card, as the military spouse declaration says.

What if I move out of Pennsylvania?

The form says you must notify your employer within 10 days if you change your residence from Pennsylvania to any other state.

Can I sign NJ-165 electronically with FileIt?

FileIt places an eSignature box on the line of the declaration you make. If your employer wants a hand signature, print the form and sign it in ink instead.

Official sources

FileIt is not affiliated with or endorsed by State of New Jersey, Department of the Treasury, Division of Taxation or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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