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