A taxpayer may only have one domicile at a time. Once established, a taxpayer’s domicile continues until the taxpayer moves to a new location with the intent to establish a fixed and permanent home there. A taxpayer’s domicile isn’t changed when the taxpayer moves to a new location, even for an extended period of time, if the taxpayer intends to remain there only for a limited time.
New Jersey Technical Bulletin GIT-6.
Included within the definition of ‘‘resident’’ is a person who isn’t domiciled in New Jersey, but who maintains a permanent place of abode in the state and spends in the aggregate more than 183 days of the taxable year in the state, unless the individual is in the U.S. Armed Forces.
N.J. Rev. Stat. § 54A:1-2(m).
A place of abode, whether inside or outside of New Jersey, isn’t permanent if it is maintained only during a temporary stay for the accomplishment of a particular purpose, such as for a temporary job assignment.
N.J. Div. of Taxn., Instructions to Form NJ-1040.
Foreign Earned Income Exclusion = No
Foreign Tax Credits = No
Treaty = No
Due Date = April 15
Accepts Federal Extensions = Yes, if 80% of the tax due, has been paid. Otherwise, file NJ form NJ-630