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  • 2007 Form Part 100

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PART-100 2007 STATE OF NEW JERSEY PARTNERSHIP RETURN VOUCHER For Calendar Year 2007, or Tax Year Beginning , 2007 and Ending , 20 Legal Name of Taxpayer Federal EIN Trade Name of Business if different.

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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.

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.

Most entities classified as partnerships for federal income tax purposes that have income or loss derived from New Jersey sources and that have more than two owners shall make a payment of a filing fee of $150 for each owner up to a maximum of $250,000.

If your business is a legal entity, limited partnership, or limited liability company, you must file formation or authorization documents for the public record. General partnerships are not subject to Public Record filing; See Getting Registered for more information on registering your partnership.

The tax rate is 6.37% for nonresident noncorporate partners (e.g., individuals, trusts, and estates), and 9% for nonresident corporate partners of the allocable share of entire net income. The partnership must remit the nonresident partner tax with the Corporation Business Tax Partnership Payment Voucher (NJ-CBT-V).

Most entities classified as partnerships for federal in- come tax purposes that have income or loss derived from New Jersey sources and that have more than two owners must make a payment of a filing fee of $150 for each owner up to a maximum of $250,000.

Partnerships that are subject to tax payments shall make installment payments of 25% of that tax on or before the 15th day of each of the fourth month, sixth month and ninth month of the privilege period and on or before the 15th day of the first month succeeding the close of the privilege period.

If you have a New Jersey Multi-Member LLC (2 or more owners), along with your NJ-1065 return, you must pay the “LLC Partner Tax”, which is $150 per LLC Member. This must be paid each year when you file the NJ-1065 Partnership Return. The LLC Partner Tax is not required for Single-Member LLCs.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232