Form Nj-Nr-A - Business Allocation Schedule - New Jersey Gross Income Tax Page 3
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3Line 1c - Percentage in New Jersey
Line 3c - Percentage in New Jersey
Divide the amount on Line 1a by the amount on
Divide the amount on Line 3a by the amount on
Line 1b. The result will be 100% or less. Enter the
Line 3b. The result will be 100% or less. Enter the
result on Line 1c.
result on Line 3c.
Line 2 - Total Receipts From All Sales,
Line 4 - Sum of New Jersey Percentages
Add Lines 1c, 2c, and 3c and enter the total on
Services, and Other Business
Line 4.
Transactions
Line 2a - In New Jersey
Line 5 - Business Allocation Percentage
Enter on Line 2a the total of receipts from all sales
Divide the total on Line 4 by three and enter the
made, services performed, and business transactions
result on Line 5. Also enter this percentage on the
conducted in New Jersey during the period covered
appropriate line of the following returns:
by the return. This includes sales made and services
performed by partners, employees, agents, agencies,
•
Part III, Form NJ‑1040NR
or independent con-tractors of the business situated at
•
Line 16b, Form NJ‑1065
or sent out from, the offices of the business (or its
•
Schedule D, Form NJ‑1041
agencies) located in New Jersey. For example, if a
sales-person working out of the New Jersey office of
If one of the fractions (property, receipts, or payroll)
the business cov-ers the states of New Jersey, New
York, and Pennsylvania, all sales made are to be
is missing, the other two percentages are added and
allocated to New Jersey and reported on Line 2a.
the sum is divided by two. If two of the fractions are
missing, the remaining percentage may be used as the
allo-cation factor. A fraction is not missing merely
Line 2b - Everywhere
because its numerator is zero, but is missing if its
Enter on Line 2b the total of receipts from all sales
denominator is zero.
made, services per-formed, and business transactions
conducted both inside and outside New Jersey during
the period covered by the return.
Line 2c - Percentage in New Jersey
Divide the amount on Line 2a by the amount on
Line 2b. The result will be 100% or less. Enter the
result on Line 2c.
Line 3 - Wages, Salaries, and Other
Personal -Compensation Paid During the
Year
Line 3a - In New Jersey
Enter on Line 3a the total of wages, salaries, and other
personal com-pensation paid to employees in
connection with operations carried on in New Jersey
during the period covered by the return. Compensation
is paid in connection with operations carried on in
New Jersey if work is based in an office or other place
of business located in New Jersey. Include only
amounts paid to employees on Line 3a. Do not
include payments to independent contractors,
independent sales agents, etc.
Line 3b - Everywhere
Enter on Line 3b the total compensation paid to
employees both inside and outside New Jersey during
the period covered by the return. Do not include
payments to independent contractors,
independent sales agents, etc.
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