Looking for a New Jersey Form 1065 Templates? Download it for free!

__________________________________________2011 Form 1065 _______________________________________ 3

NJ-1065 filers that have less than ten partners have the option

When to File

to file by electronic means or on paper.

Returns for calendar year 2011 are due April 17, 2012. Fiscal

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

What to File

end of the tax year.

The following forms and statements must be included with

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

Form NJ-1065:

Federal Form 1065. The partnership should use the most



Schedule NJK-1 for every partner.

current form available from the Division of Taxation.



Pages 1 through 5 of the Federal Form 1065, Federal

Postmark Date. All New Jersey income tax returns post-

Form 8825, Federal Schedule D and any Federal

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

extension request forms filed

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

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



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

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

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

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 Form 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

Form 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 Form PART-100 to or mail with your



Schedule B “Sheltered Workshop Tax Credit” if

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

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

The Division may require that the complete Federal Form

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

1065 including all schedules and supporting attachments; and

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

any other documentation or information deemed necessary to

your New Jersey return. Check the box labeled “Application

be submitted during the course of an audit.

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

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

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

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

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

available for all applicable partners.

7004 must be submitted as your request to New Jersey on or

before the original due date of the return.

Form PART-200-T “Partnership Tentative Return and

Application for Extension of Time to File” or Form PART-

In addition, any partnership that has a filing fee or tax due

100 “Partnership Return Voucher” with applicable payment

must file Form PART-200-T, "Partnership Tentative Return

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

and Application for Extension of Time to File".

The

applicable payment must accompany this form. Form PART-

Form PART-100 must be filed if you filed a Form PART-200-

200-T must be postmarked on or before the original due date

T; if you owe a Filing Fee and/or a Nonresident Partner Tax

for the return.

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

There is no extension of time to pay the fee and/or tax due.

Form PART-100.

Penalties and interest are imposed whenever the fee and/or tax

are paid after the original due date.

Instructions For Form Nj-1065 - Partnership Return And New Jersey Partnership Njk-1 - 2011 Page 3

Related Articles

Related forms

Related Categories