NJ-1065E: Exempt Corporate Partner Statement (2025)

Who files this form

Form NJ-1065E is a corporate partner’s statement declaring one of the following:

• 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 2025, 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 give a single calendar due date for all corporate partners.

What you'll need

Have the information requested on the form ready:

• Filing entity: EIN, name, mailing address, contact person, and phone number.
• Corporate partner: federal EIN, name, and principal address.
• New Jersey business location: at least one qualifying address if declaring that the partner maintains a regular place of business in New Jersey.
• Signature information: entity name, authorized signer’s signature and title, and 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. If declaring 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, and the form may be reproduced. No mailing address or e-file instructions are printed on the form.

Common mistakes

• Leaving out the New Jersey business address when claiming a regular place of business. The form warns that failing to list at least one location will result in the partnership remitting tax on your share of New Jersey income.
• Treating the statement as a one-time filing. It must be made annually and within the stated deadline.
• Assuming the statement removes the partnership’s tax-payment obligation in all cases. The partnership must still remit tax on the corporate partner’s behalf if the partner does not meet the criteria for exemption or maintaining a regular place of business in New Jersey.
• Not correcting an erroneous submission. If the corporate partner submitted the form to the partnership in error, it must immediately notify both the partnership and the Division of Taxation in writing.
• Not retaining the statement. The filing entity must keep the form.

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?

To meet the form’s definition, the partner must own or rent the premises and bear the cost directly. The cost cannot be borne by a related entity or person.

Does signing this form automatically eliminate the partnership’s obligation to pay tax for the partner?

No. The form says the partnership must still remit tax on the corporate partner’s behalf if the partner does not meet the criteria for being an exempt corporation or maintaining a regular place of business in New Jersey.

What should I do if I submitted the form in error?

Immediately notify the partnership and the New Jersey Division of Taxation in writing.

Official sources

• https://www.nj.gov/treasury/taxation/pdf/current/part/1065parte.pdf