Updated October 24, 2026. Quick answer: Line 7 of the 2025 NJ-1040 is the Senior 65+ exemption. The booklet’s opening sentence reads “You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year (born in 1960 or earlier).” The amounts on lines 6 through 12 are then added together on line 13.
What this line asks
On the return the line is labeled Senior 65+, and it is the second line of the exemptions block, which the booklet introduces with “For each line, enter a total in the boxes to the right and complete the calculation.” The line 7 instructions then begin: “You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year (born in 1960 or earlier).”
The same block also warns that “The number of exemptions you are claiming must be entered in the boxes or the exemption(s) will be disallowed.” For the wider state picture, see New Jersey retirement taxes and whether New Jersey taxes pensions.
Who it applies to
The booklet states the conditions in three short sentences. The age test is tied to a date: “if you were 65 or older on the last day of the tax year”. On a joint return, “your spouse can take a $1,000 exemption if they were 65 or older on the last day of the tax year.” The limit on who can be claimed is just as direct: “You cannot claim this exemption for your domestic partner or dependents.”
The booklet prints the neighbouring exemptions in the same style. Line 6 says “You can claim a $1,000 exemption for yourself and your spouse/CU partner (if filing a joint return) or your domestic partner.” Line 8 says “You can claim a $1,000 exemption if you were blind or disabled on the last day of the tax year.” Readers who are also looking at property tax relief can read property tax relief for seniors, and Social Security is covered in whether New Jersey taxes Social Security.
What the instructions say to enter
| Step | What the booklet says |
|---|---|
| Age test | “You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year (born in 1960 or earlier).” |
| Joint return | “If you are filing jointly, your spouse can take a $1,000 exemption if they were 65 or older on the last day of the tax year.” |
| Who it does not cover | “You cannot claim this exemption for your domestic partner or dependents.” |
| Proof of age | “You must enclose proof of age such as a copy of a birth certificate, driver’s license, or church records the first time you claim the exemption(s).” |
| Ovals | “Fill in the ovals that apply.” “The number of ovals filled in must equal the number of exemptions claimed.” |
| Boxes | “For each line, enter a total in the boxes to the right and complete the calculation.” |
The figures the line prints
The only dollar figure in the line 7 instructions sits in a single running sentence: “You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year (born in 1960 or earlier).” The birth year in that sentence is the one the booklet prints for the 2025 return, so it is a printed figure and not something to carry over to other years.
Where the result goes next
Line 13 is where the exemption amounts are gathered: “Add the amounts on lines 6 through 12 and enter the total.” The booklet adds a caution about what to add: “Add the amounts from the lines, not the numbers in the boxes.”
For the full set of lines on this return, see the New Jersey NJ-1040 line by line guide.
Edition and line numbers
This page reads the 2025 NJ-1040 New Jersey Resident Return booklet, the current file the New Jersey Division of Taxation served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Claiming the exemption for a partner or a dependent. The booklet says “You cannot claim this exemption for your domestic partner or dependents.”
- Leaving out the age document the first time. The booklet says “You must enclose proof of age such as a copy of a birth certificate, driver’s license, or church records the first time you claim the exemption(s).”
- Adding the number of ovals into line 13 instead of the dollar amounts. The booklet says “Add the amounts from the lines, not the numbers in the boxes.”
Related: New Jersey retirement taxes, whether New Jersey taxes pensions, property tax relief for seniors, and whether New Jersey taxes Social Security.
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Answer againSources
- 2025 NJ-1040 New Jersey Resident Return booklet (instructions and forms), New Jersey Division of Taxation: www.nj.gov
- 2025 Form NJ-1040 New Jersey Resident Income Tax Return, New Jersey Division of Taxation: www.nj.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.