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  • Form-400 - 2002. New Jersey Receipts Factors Throw Out For Periods Beginning On And After January

Get Form-400 - 2002. New Jersey Receipts Factors Throw Out For Periods Beginning On And After January

Poration Federal ID Number (A) (B) Name of Affiliate FID Number (C) Tax With Throw Out Schedule J, Part VI NJ Corporation Number (D) Tax Without Throw Out Schedule J, Part VI (E) Difference 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38. Total of Column E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 CBT-100-R, page 1, line 18 or CBT-100S-R, page 1,.

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How to fill out the Form-400 - 2002. New Jersey Receipts Factors Throw Out For Periods Beginning On And After January online

Filling out the Form-400 - 2002 is essential for accurately reporting the receipts factors throw out for New Jersey Corporation Business Tax. This guide provides straightforward instructions to assist you in completing the form online with ease and confidence.

Follow the steps to successfully fill out the Form-400 - 2002 online.

  1. Press the ‘Get Form’ button to access the form and open it in the online editor.
  2. In Column A, enter the name of the affiliate organization.
  3. In Column B, provide the federal identification number corresponding to the affiliate.
  4. In Column C, fill in the tax amount reported on Schedule J, Part VI, line 7 from the affiliate’s tax return (Tax with Throw Out).
  5. In Column D, enter the tax amount reported on Schedule J, Part VI, line 21 from the affiliate’s tax return (Tax without Throw Out).
  6. In Column E, calculate and enter the difference between the amounts provided in Column C and Column D.
  7. Verify all entries for accuracy and completeness.
  8. Once completed, save your changes and choose to download, print, or share the form as needed.

Complete your Form-400 - 2002 online today to ensure accurate reporting and compliance.

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Observation: Previously, New Jersey followed the Joyce Rule for determining the sales factor numerator in a combined return. Under that rule, receipts of members without New Jersey nexus weren't included in the sales factor numerator. With this change, New Jersey adopts the Finnigan Rule.

Joyce Rule: If the seller, Corporation X, has nexus in State A and is therefore taxable in State A, the sale is a State A sale. If not, the sale is thrown back to California. Finnigan Rule: If the seller, Corporation X, has nexus and is therefore taxable in State A, the sale is a State A sale.

Specifically, while New Jersey has moved to single-sales factor and customer-based sourcing for corporate taxpayers as part of the New Jersey Corporation Business Tax (CBT), it has retained its application of the three-factor formula (property, payroll and receipts) and a cost of performance type approach (based on ...

GILTI is Treated as a Dividend Effective for privilege periods ending on and after July 31, 2023, GILTI income is treated as a dividend for New Jersey purposes and is reported on the dividends and other inclusions line (line 4 of Schedule A, Part I).

New Jersey has now adopted the Finnigan2 method, where all New Jersey-sourced receipts of all members are included in the apportionment formula, regardless of the nexus status of each member.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
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
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
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 WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
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