________________________________________ 2013 Form 1065 _______________________________________ 15
Part III, Form NJ-1040NR
Line 16b, Form NJ-1065
Schedule D, Form NJ-1041
If one of the fractions (property, receipts or payroll) is missing, the other two percentages are added and the sum is divided by two. If
two of the fractions are missing, the remaining percentage may be used as the allocation factor. A fraction is not missing merely
because its numerator is zero, but is missing if its denominator is zero.