New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 1 - GROSS INCOME-CATEGORIES AND CALCULATION
Section 18:35-1.2 - Employee business expenses not deductible

(a) If an individual is an employee as defined in 18:35-7.1, such person shall not deduct from gross income any costs and expenses incurred in connection with such employment.

(b) If an individual is an employee as defined in 18:35-7.1, all earnings in connection with employment are deemed to be, and shall be reported by the taxpayer as, wages, salaries, commissions, bonuses, and other remuneration received for services rendered, pursuant to 54A:5-1.a. In no case shall an employee report his or her earnings as net profits from business as defined by 54A:5-1.b.