NJ-1065: Partnership Return and Filing Fee (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1065 is the 2025 New Jersey Partnership Return for Gross Income Tax. It reports partnership income from all sources and New Jersey sources, partners’ shares of income and tax, and the partnership filing fee, payments, credits, and balance due or refund.
What you'll need
Gather the information and attachments needed for the parts of the return that apply to your partnership:
- Business information: Legal name, address, federal EIN, principal business activity, and date the business started.
- Partner information: Names, principal addresses, Social Security numbers or federal EINs, ownership percentages, income shares, and tax amounts for the Partners Directory. Include counts of resident partners and nonresident partners with and without physical nexus to New Jersey.
- Income and payment information: Income from all sources and New Jersey sources, additions, subtractions, guaranteed payments, credits, the installment payment from 2024, and any PART-200-T payment.
- Tiered partnerships: Schedule A, with copies of all Schedules NJK-1 and PTE-K-1 received.
- Nonoperational activity: Schedule O, with a schedule showing the calculation of New Jersey’s taxable portion.
- Business allocation: Schedule NJ-NR-A if business activities are conducted both inside and outside New Jersey, or entirely outside New Jersey. The form says this schedule must be enclosed and filed with the return.
A complete federal Form 1065, including all schedules and supporting attachments, may be required during an audit.
Common mistakes
- Leaving out the federal EIN: NJ-1065 specifically says you must enter it.
- Using a disregarded entity’s EIN in the wrong field: Schedule NJK-1 says not to use that EIN in the “Partner’s SS # or Federal EIN” field. It provides a separate checkbox and fields for a disregarded entity’s name and EIN.
- Omitting partners: The Partners Directory says to list all partners, including their principal addresses, and add sheets as necessary.
- Choosing multiple uses for the Schedule A credit amount: In Schedule A, Part II, line 3, check only one box to show how the amount on line 2, column J will be applied.
- Continuing Schedule B after failing a qualification question: If either question in Part I is answered “No,” stop. The form says the taxpayer does not qualify for the Sheltered Workshop Tax Credit.
Questions people ask
How is the partnership filing fee calculated on the form?
The form uses $150 for each resident partner and each nonresident partner with physical nexus to New Jersey. For nonresident partners without physical nexus to New Jersey, it multiplies the partner count by $150 and the allocation factor. Add those amounts on line 1d, but do not enter more than $250,000.
Which schedule should I complete first?
If applicable, complete Schedule A before Schedule O or NJ-1065. Complete Schedule O before NJ-1065 and after Schedule A, if Schedule A applies.
What if there is not enough room to list all partners?
Add additional Partners Directory sheets as necessary. The directory includes a line for totals from the additional pages.
Does the form say I must attach a complete federal Form 1065?
The printed note says a complete federal Form 1065, including all schedules and supporting attachments, may be required during an audit. It does not state that it must be attached when filing NJ-1065.