Instructions For Form Nj-1065 - 2013 printable pdf download

————————————————— 2013 Form NJ-1065 ————————————————

RETURN PART-100, PARTNERSHIP FILING FEE AND TAX PAYMENT RETURN

General Instructions

PURPOSE OF THE PART-100

Return PART -100 must be filed if you filed a Form PART-200-T; if you owe a Filing Fee and/or Nonresident Partner Tax from

Line(s) 24 and/or 25 of Form NJ -1065; or if you reported an Installment Payment on Line 2 of your prior year Return PART-100. If

you have more than two owners and you have income or loss derived from NJ sources, complete the Filing Fee Schedule located on

the back of Return PART-100.

WHEN TO FILE PART-100

Return PART-100 must be postmarked on or before the original due date of the NJ-1065, or extended due date.

HOW TO FILE PART-100

Filling in your form

Please use black or blue ink (and never use red ink) when making entries on this form.

Final Return

For the tax year in which your business ceases to exist, check the box that indicates this return is a final return.

Name and address box

Partnerships must enter the Federal EIN, name, and address of the partnership. Failure to provide an identification number may

invalidate this extension. If the partnership does not have a Federal EIN but has applied for one, enter applied for.

Electronic Filing Mandate

Beginning with tax year 2011, Partnerships subject to the provisions of the Corporation Business Tax Act (that is partnerships that

remit tax based on any nonresident corporate and nonresident noncorporate partner’s allocable share of NJ partnership income) that

utilize the services of a paid preparer must file all their returns completed by that practitioner via electronic means. Payments of the

partnership liabilities along with the submission of payment related returns (PART-100 and PART-200-T) must also be made

electronically either by the partnership or by a paid tax practitioner.

In addition, partnerships with 10 or more partners must file all returns electronically regardless of whether or not they utilize the

services of a paid tax preparer. Return PART-100, along with payment, may be filed online until 11:59 p.m. on April 15, 2013 at

Pay by Check or Money Order

Detach and return Return PART-100 with your payment. Make your check or money order payable to “State of New Jersey- PART”.

Write your Federal Employer Identification Number (Federal EIN) and the tax year on the check. DO NOT staple or otherwise attach

your payment to Return PART-100 and mail both to the address listed on the PART-100.

NOTE: Do not attach Return PART-100 to or mail with your Form NJ-1065. Mail your Return PART-100 to the address shown

on the bottom of Return PART-100.

PENALTIES AND INTEREST

Late Filing Penalty

Partnerships may be subject to a penalty of $100 per month (or fraction of a month) that the return is late. A penalty of 5% per month

(or fraction of a month), up to a maximum of 25% of the balance of tax due with the return, may also be imposed.

Late Payment Penalty

5% of the outstanding tax balance may be imposed

Interest

3% above the prime rate for every month or fraction of a month the tax is unpaid, compounded annually. At the end of each calendar

year, any tax, penalties, and interest remaining due (unpaid) will become part of the balance on which interest is charged.

QUESTIONS?

To speak directly to a Division of Taxation representative for tax information and assistance, 8:30 a.m. to 4:30 p.m., Monday through

Friday contact our Customer Service Center at 609-292-6400.

Instructions For Form Nj-1065 - 2013