Instructions For Nj-1065 - Partnership Return And New Jersey Partnership Njk-1 (Page 3 of 17) in pdf

________________________________________2013 Form 1065 _______________________________________ 3

with the submission of payment related returns (PART-100

if you reported an Installment Payment (Line 2) with

and PART-200-T) must also be made electronically either by

your 2012 Return PART-100.

the partnership or by a paid tax practitioner.

The Division may require that the complete Federal Form

In addition, partnerships with 10 or more partners must also

1065 including all schedules and supporting attachments; and

file all returns electronically regardless of whether or not they

any other documentation or information deemed necessary to

utilize the services of a paid tax preparer. To obtain the

be submitted during the course of an audit.

electronic filing and payment formats or to obtain additional

If at any time during the course of an audit the Division deems

information on electronic filing and payment options visit the

it necessary, the partnership must make a Form NJ-1065E

New Jersey Division of Revenue and Enterprise Services

available for all applicable partners.

Website at or call the

Division of Revenue and Enterprise Services Call Center at

If filing Form PART-200-T “Partnership Application for

609-292-9292.

Extension of Time to File Return PART-100,” “Partnership

Filing Fee and Tax Payment Return” with applicable payment

NJ-1065 filers that do not use the services of a paid tax

for filing fee and/or tax due must also be filed.

preparer and who have less than ten partners have the option

to file by electronic means or on paper.

When to File

What to File

Returns for calendar year 2013 are due April 15, 2014. Fiscal

year returns are due the 15th day of the fourth month after the

The following forms and statements must be included with

end of the tax year.

Form NJ-1065:

Any short period return must be filed by the due date of the



Schedule NJK-1 for every partner.

Federal Form 1065. The partnership should use the most



current form available from the Division of Taxation.

Pages 1 through 5 of the Federal Form 1065, Federal

Form 8825, Federal Schedule D and any Federal

Postmark Date. All New Jersey income tax returns post-

extension request forms filed

marked on or before the due date of the return are considered

to be filed on time. Returns postmarked after the due date are



A Schedule NJ-NR-A if any of the following conditions

deemed to be late. The filing date for a late return is the day

apply: (1) the partnership is doing business both inside

the return is received by the Division, not the postmark date.

and outside of New Jersey, or (2) 100% of the

Where to File

partnership’s business is carried on outside of New

Mail your completed Form NJ-1065 to:

Jersey.

NJ Division of Taxation - Revenue Processing Center



A Schedule J “Corporation Allocation Schedule” for tax

PO Box 194

remittance purposes, if you are not a “qualified

Trenton NJ 08646-0194

investment partnership”, “investment club”, or that is

Mail your completed Form PART-200-T to:

not listed on a United States national stock exchange,

but you have a nonresident noncorporate partner or a

NJ Division of Taxation - Revenue Processing Center

nonresident corporate partner.

Schedule J is not

Filing Fee and Tax on Partnerships

required for a partnership that meets hedge fund status,

PO Box 642

if its only nonresident partners are individuals, estates or

Trenton NJ 08646-0642

trusts.

Mail your completed Return PART-100 to:



Schedule J “Corporation Allocation Schedule” is

NJ Division of Taxation - Revenue Processing Center

required if the partnership includes nonresident partners

Filing Fee and Tax on Partnerships

who do not have physical nexus to New Jersey and the

Return PART-100

partnership wishes to allocate the filing fee.

PO Box 642



Worksheet GIT-DEP “Gross Income Tax Depreciation

Trenton NJ 08646-0642

Adjustment Worksheet” if applicable.

NOTE: Do not attach Return PART-100 to or mail with



Schedule B “Sheltered Workshop Tax Credit” if

your Form NJ-1065.

applicable.

Extension of Time to File



Schedule L “Complete Liquidation” if applicable.

If a five-month extension is obtained for filing Federal Form



Return PART-100, Partnership Filing Fee and Tax

1065, then an automatic five-month extension is granted for

Payment Return, is required:

submitting your Form NJ-1065. A copy of your application

if you filed a Form PART-200-T;

for Federal extension, Federal Form 7004, must be filed with

if you owe a Filing Fee; or

your New Jersey return. Check the box labeled “Application

if you owe Nonresident Partner Tax from Line(s) 24

for Federal Extension is attached” at the top of Form NJ-1065.

and/or 25 of Form NJ-1065; or

If you did not obtain a Federal extension and you need more

time to file your New Jersey Form NJ-1065, Federal Form

Instructions For Nj-1065 - Partnership Return And New Jersey Partnership Njk-1 Page 3

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