NJ Income Tax – UI/DI/FLI Credits. For New Jersey Income Tax purposes: Items you are allowed to subtract from your gross income to reduce the amount of your taxable income. New Jersey requires specific names for their additional state taxes. Preparation and filing of quarterly tax reports (UI/DI portion of NJ-927) ! Calendar. Unemployment and Temporary Disability contribution rates in New Jersey are assigned on a fiscal year basis (July 1st to June 30).