New Jersey Joint Filing Agreement
Description
How to fill out Joint Filing Agreement?
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FAQ
Generally, the filing status for New Jersey gross income tax purposes is the same as for federal purposes. Married taxpayers may file jointly or separately. Spouses of military personnel are discussed at ¶15-175.
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.
The Finnigan method is to include the sales of all group members in the numerator of the sales factor if any one member has nexus, essentially treating the group as a single taxpayer. Oregon uses the Joyce method, which is used by about two-thirds of states that require combined reporting.
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.
Every partnership that has income or loss derived from sources in the State of New Jersey, or has any type of New Jersey resident partner, must file Form NJ-1065. Form NJ-CBT-1065 must be filed when the entity is re- quired to calculate a tax on its nonresident partner(s).
FILING PARTNERSHIP FEE If a partnership has 3 or more owners and New Jersey source income or loss, it must pay a $150 per owner filing fee (to a maximum of $250,000), subject to a few exceptions discussed below. The filing fee must be paid by the original due date for the NJ-1065 tax return.
Illinois has consistently followed the Joyce 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.
