Section 54A:8-3.1 - Persons required to filea. On or before the filing date prescribed in section 1 of this chapter (N.J.S. 54A:8-1), an income tax return shall be made and filed by or for: (1) A taxpayer filing as an unmarried individual, an estate or trust, with a gross income (a) in excess of $3,000 for taxable years beginning before January 1, 1994,(b) in excess of $7,500 for taxable years beginning on or after January 1, 1994 but before January 1, 1999, and(c) in excess of $10,000 for taxable years beginning on or after January 1, 1999;(2) A taxpayer determining tax pursuant to subsection a. of N.J.S. 54A:2-1 having gross income, or a married couple filing a joint return having joint gross income (a) in excess of $3,000 for taxable years beginning before January 1, 1994,(b) in excess of $7,500 for taxable years beginning on or after January 1, 1994 but before January 1, 1999,(c) in excess of $10,000 for taxable years beginning on or after January 1, 1999 but before January 1, 2000,(d) in excess of $15,000 for taxable years beginning on or after January 1, 2000 but before January 1, 2001, and(e) in excess of $20,000 for taxable years beginning on or after January 1, 2001; or(3) A taxpayer who is a married person filing separately with gross income of(a) in excess of $1,500 for taxable years beginning before January 1, 1994,(b) in excess of $3,750 for taxable years beginning on or after January 1, 1994 but before January 1, 1999,(c) in excess of $5,000 for taxable years beginning on or after January 1, 1999 but before January 1, 2000,(d) in excess of $7,500 for taxable years beginning on or after January 1, 2000 but before January 1, 2001, and(e) in excess of $10,000 for taxable years beginning on or after January 1, 2001.b. If the income tax liability of husband and wife is determined on a separate return for federal income tax purposes, they shall each also file a separate return for New Jersey income tax purposes and their income tax liabilities under this act shall be separate.c. If the income tax liabilities of husband and wife, both residents, are determined on a joint return for federal income tax purposes, they shall also file a joint return for New Jersey income tax purposes and their tax liabilities under this act shall be joint and several.d. If either husband or wife is a resident and the other is a nonresident, they shall file separate tax returns under this act on such single or separate forms as may be required by the director in which event their tax liabilities shall be separate unless both elect to determine their joint taxable income as if both were residents, in which event their liabilities shall be joint and several.e. The return for any deceased individual shall be made and filed by his fiduciary or other person charged with his property.f. The return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.g. Any tax under this act, and any increase, interest or penalty thereon, shall, from the time it is due and payable, be a personal debt of the person liable to pay the same, to the State of New Jersey.h. If both husband and wife are nonresidents but only one spouse earns, receives or acquires income from sources within this State, they shall file separate forms as may be required by the director and their tax liabilities shall be separate, unless both elect to determine their joint taxable income in accord with N.J.S. 54A:5-7 and their liabilities under this act shall be joint and several.Amended 1990, c.61, s.15; 1993, c.178, s.3; 1994, c.8, s.2; 1999 c. 260, s. 2.