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N.J.S.A. § 54:8A-11.

"Dependent" defined

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

"Dependent" means any individual related to taxpayer, over half of whose support (exclusive of any amount received by a child or stepchild as a scholarship for study at an educational institution) for the eligibility year was received from the taxpayer, in fact or constructively. No person may be claimed as a dependent by any taxpayer if such person has filed a joint return with his or her spouse.

L.1961, c. 32, p. 131, s. 11, eff. May 29, 1961. Amended by L.1961, c. 129, p. 757, s. 6.

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In this chapter (40 sections)
  1. 54:8A-1. · Short title
  2. 54:8A-2. · Imposition of tax; levy; collection; payment; exemption
  3. 54:8A-3. · "Resident" defined
  4. 54:8A-4. · "Derived from sources within" defined
  5. 54:8A-5. · "Critical area state" defined; legislative findings;…
  6. 54:8A-6. · Rates; computation of tax upon entire net income
  7. 54:8A-6.1. · Minimum income tax on minimum taxable income of each…
  8. 54:8A-6.2. · Minimum taxable income
  9. 54:8A-6.3. · Tax surcharge
  10. 54:8A-6.4. · Maximum tax rate on personal service income
  11. 54:8A-7. · Gross income defined; manner of computing
  12. 54:8A-8. · "Taxpayer" defined
  13. 54:8A-9. · Standard deduction
  14. 54:8A-10. · Exemptions from net income
  15. 54:8A-11. · "Dependent" defined
  16. 54:8A-12. · "Related to taxpayer" defined
  17. 54:8A-13. · Dependent; claim by person contributing more than ten per…
  18. 54:8A-14. · "Eligibility year" defined
  19. 54:8A-15.1. · Household, and household and dependent care services…
  20. 54:8A-16. · Credits for tax imposed by another critical area state
  21. 54:8A-17. · Withholding tax
  22. 54:8A-18. · Payment of tax; returns; extension of time
  23. 54:8A-19. · Assignment of claim for refund of money paid or withheld in…
  24. 54:8A-20. · Transportation fund; purposes; authorization to use
  25. 54:8A-21. · Endowment fund; investment; use
  26. 54:8A-22. · Misapplication of funds; right to refund
  27. 54:8A-23. · "Source state" defined
  28. 54:8A-29. · Taxable year; annual accounting period; calendar year;…
  29. 54:8A-30. · "Partnership" defined
  30. 54:8A-31. · Partnership liability; inclusions in gross income
  31. 54:8A-32. · Computation of gross income of taxpayer
  32. 54:8A-33. · Income derived from sources within taxpayer's source state;…
  33. 54:8A-34. · "Net income" defined
  34. 54:8A-35. · Computation of net income; deductions
  35. 54:8A-36. · Computation of gross income from federal adjusted gross…
  36. 54:8A-37. · Additional deductions
  37. 54:8A-38. · Inventories
  38. 54:8A-39. · Net capital gain or loss; computation; deductions
  39. 54:8A-40. · Items not deductible
  40. 54:8A-41. · "Capital assets" defined
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