State taxes total refund if under tax liability threshold?

[Opti]

I mis-placed my W2 and unemployment 1099. I found them yesterday so I am working
on my NJ taxes now. According to the instructions if you are under $10K gross income single or $20K married you have no tax liability in NJ. According to the booklet there are
a bunch of lines I skip which means I guess I put taxes owed as $0. Correct?

Any tax preparer or New Jerseyan know if this is true?
If so, it looks like I wasted the morning calculating medical expenses which I often can
deduct on state taxes but almost never on Federal. This year proves the rule.

[mwcpa]

you are correct, see page 6 of the New Jersey NJ-1040 instructions, which spell this out.

New Jersey does allow for medical expenses that exceed 2% of New Jeesey income, but New Jersey is a gross income state.... those net capital losses, not allowed.... operate a small side business (legit) and lose money, not allowed..... net rental real estateslosses, not allowed... have a profit from an S corp and a loss from a partnership, the S corp profits are taxed but the partnership losses are not allowed....