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INSTRUCTIONS FOR FORM PART-100 Line 1. Filing Fee Enter the amount from Line 4 of the Filing Fee Schedule located on the back of Form PART-100. Do not enter more than 250 000. If you have less than three owners or if you do not have income or loss derived from NJ sources enter zero. If you have checked the box on Form NJ-1065 indicating that the return is a Final Return enter zero. Line 3. Nonresident Noncorporate Partner Tax the box. Do not rep.

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Schedule NJK-1 provides each partner with information regard- ing that partner's share of partnership income. A Schedule NJK-1 must be completed for every partner that was a partner in the partnership at any time during the year.

FILING FEE EXCEPTIONS Exemptions include a partnership that has no New Jersey source income, expenses, or loss. To qualify for this exception, all of the partnership's operations and facilities must be located outside New Jersey.

If the partner is an individual, trust or estate, the tax is 6.37% of the New Jersey allocated income of all the nonresident partners. If the partner is a corporate partner or another partnership, the tax is 9% of the New Jersey allocated income of the corporate partners.

Electronic Filing Requirement: NJ-1065 filers that have ten or more partners are required to file by electronic means. For partnerships with 50 partners or less, we provide a free online partnership filing application.

Partnership Filing Fee Reporting on NJ 1065 Partnerships with more than two partners and income or loss from New Jersey sources may be subject to a $150 filing fee for each partner ($250,000 maximum for each);

Schedule J is required if the partnership includes nonresident part- ners who do not have physical nexus to New Jersey and the partnership wants to allocate their filing fee. Enter on line 17, column A, the amount of net income or loss from rental real estate activities that was reported on line 15a.

The fee is due on or before the 15th day of the 4th month following the end of the partnership's tax year; Tiered partnerships - each partnership pays the filing fees required for its partners; The filing fee can be allocated for nonresident partners who do not have physical nexus with New Jersey.

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.

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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
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
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