State of New Jersey
DEPARTMENT OF THE TREASURY
DIVISION OF TAXATION
PO Box 269
TRENTON, NJ 08695-0269

DONALD T. DIFRANCESCO                                                                                                      PETER R. LAWRENCE
          Acting Governor                                                                                                                   Acting State Treasurer

                                                                                                                                                           In reply respond to:

September 10, 2001
                                                                                   (609) 292-5994
                                                                            Fax (609) 989-0113

Mr. George DeCarlo
[address]

Dear Mr. DeCarlo:

        This is in reply to your letter of August 30, 2001.

        The New Jersey Gross Income Tax Act requires taxpayers to use the same filing status in New Jersey as they use for      Federal income tax purposes.  See N.J.S.A. 54A:8-3.1.   Whether taxpayers file as a single person or on joint or separate returns depends in part on Federal law.

        As a governmental agency, this Division cannot change filing requirements expressly set forth in the taxing statute.   You may address your concerns regarding the statute to your Assembly or Senate representative for legislative action.

Very truly yours,

                                                                                   Nicholas Catalano
                                                                                   Chief, Regulatory Service
                                                                                   Technical Services Activity

NC:sp

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