In New Jersey, whether an individual needs to file a state tax return while receiving only Social Security income depends on several factors. Generally, Social Security benefits are not taxable in New Jersey, meaning they do not need to be included as income when considering the state tax return. However, if an individual has other sources of income that, when combined with Social Security, exceed the minimum filing thresholds, they may still be required to file a tax return. Additionally, certain residents may qualify for property tax deductions or credits based on their income level, which may make filing beneficial. It is essential to review the specific guidelines outlined by New Jersey Division of Taxation or consult the relevant sections on their official website to clarify any personal circumstances that may impact the need to file.