NJ-1065E: Exempt Corporate Partner Statement (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form NJ-1065E is an annual statement a corporate partner uses to declare its exempt status, regular place of business in New Jersey, or qualifying combined-group status. It identifies the filing entity and partner and includes a signed declaration that must be retained by the fil
Who files this form
The 2024 NJ-1065E is a statement for a corporate partner declaring that it meets one of these conditions:
- It maintains a regular place of business in New Jersey, other than a statutory office, and is subject to New Jersey Corporation Business Tax.
- It is exempt from Corporation Business Tax under N.J.S.A. 54:10A-3.
- It is an exempt IRC 501(c)(3) entity.
- It is a retirement plan approved by the IRS.
- It is a member of a combined group for Corporation Business Tax purposes and is unitary with the partnership under N.J.S.A. 54:10A-4(gg).
The statement must be made annually.
When it's due
For tax year 2024, the statement must be made no later than the earlier of:
- The 15th day of the fourth month after the close of the privilege period.
- The date the return is filed.
The form does not print a specific calendar date for this statement.
What you'll need
Have the following information ready to complete the form:
- Filing entity's EIN, name, mailing address, contact person, and phone number.
- Corporate partner's federal EIN, name, and principal address.
- At least one qualifying New Jersey business address if declaring that the partner maintains a regular place of business in the state.
- Name of the entity covered by the declaration, an authorized signature, the signer's title, and the date.
The form does not list supporting documents to attach.
How to file
Complete Part 1 with the filing entity's information and Part 2 with the corporate partner's information. Provide the applicable declaration and, if claiming a regular place of business in New Jersey, list at least one qualifying address.
An authorized signer must sign and date the statement, declaring under penalties of perjury that it is true and correct.
Submit the statement to the partnership. The filing entity must retain it. The form does not provide a mailing address or e-file instructions.
Common mistakes
- Leaving out the New Jersey business address. If claiming a regular place of business, failure to list at least one will result in the partnership remitting tax on the partner's share of New Jersey income.
- Treating the statement as a one-time requirement. It must be made annually and within the stated deadline.
- Assuming the statement removes all partnership payment duties. The partnership must still remit tax on the corporate partner's behalf if the partner does not meet the stated exemption or regular-place-of-business criteria.
- Failing to correct an erroneous submission. A corporate partner that submitted this form to the partnership in error must immediately notify both the partnership and the Division of Taxation in writing.
- Not retaining the form. The filing entity must keep it.
Questions people ask
What counts as a regular place of business in New Jersey?
It is a bona fide office, factory, warehouse, or other space regularly maintained, occupied, and used by the partner for its business, with one or more regular employees in attendance. A statutory office does not qualify.
Can a related entity pay for the business premises?
Not for this qualification. The partner must own or rent the premises and bear the cost directly, rather than having a related entity or person bear it.
Can a combined-group member use this statement?
The form includes a declaration for a corporate partner that is a member of a combined group for Corporation Business Tax purposes and is unitary with the partnership under N.J.S.A. 54:10A-4(gg).
May the form be reproduced?
Yes. The form expressly allows reproduction and requires the filing entity to retain it.