New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION
Subchapter 2 - NATURE OF AND QUALIFICATIONS FOR DEDUCTION
Section 18:14-2.3 - Proofs of age for senior citizens or of total and permanent disability for disabled persons, or of survivorship for widows, widowers, and surviving civil union partners
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Every application for a deduction filed by a person of the age 65 or more years shall include proof of the claimant's age or date of birth in the form of an original or photocopy, of a birth or baptismal certificate, or marriage/civil union license, or any other reasonable proof, instrument, official document or record, reliably establishing claimant's age or date of birth to support a claim of eligibility.
(b) Every application for a deduction filed by a person who is permanently and totally disabled shall include a physician's certificate or Social Security Award Certificate (Form SSA-30) or a report of Confidential Social Security Benefits Information (Form SS-2458) or a Social Security Third Party Query Response, verifying the claimant's permanent and total disability and in the claim by a person who is blind, he or she may additionally submit a certificate from the New Jersey Commission for the Blind and Visually Impaired certifying to blindness as defined in N.J.S.A. 54:4-8.40 and this chapter.
(c) Every application for a deduction filed by a surviving spouse/surviving civil union partner of the age of 55 or over shall include proof of the claimant's age or date of birth as an original or photocopy of a birth or baptismal certificate, or marriage/civil union license, or any other reasonable proof, instrument, official document or record, reliably establishing claimant's age or date of birth required, and is considered sufficient and satisfactory proof of age to support a claim of eligibility.
(d) Every claim for a deduction by a person who is a surviving spouse/surviving civil union partner shall include a copy of the death certificate of the decedent spouse/decedent civil union partner.
