NJ-1080C: Nonresident Composite Income Tax Return and Schedules A and B (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1080-C is New Jersey’s nonresident composite income tax return for 2025. It reports New Jersey-source income, tax, payments, credits, and any amount due or overpayment. Schedule A lists participants and their taxable income and New Jersey income tax, while Schedule B list
What you'll need
Have the following information ready to complete the return and its schedules:
- The entity’s ID number, legal name, trade name if different, address, and number of participating individuals.
- New Jersey-source income amounts for the categories on lines 8 through 16.
- New Jersey tax withheld, estimated payments or credit from the 2024 composite return, tax paid on partners’ behalf by a partnership, and the Pass-Through Business Alternative Income Tax Credit.
- For Schedule A, each participant’s name, Social Security number or EIN, principal address, taxable income, and New Jersey income tax.
- For Schedule B, each nonparticipant’s name, Social Security number or EIN, principal address, and taxable income.
The form also provides a checkbox on line 19 if Form NJ-2210 is enclosed.
Common mistakes
- Do not leave people off the directories. Schedule A says to list all participants, and Schedule B says to list all nonparticipants, including principal addresses. Add sheets as necessary.
- Do not carry only one page’s Schedule A totals to the return. The schedule directs you to carry total taxable income from all pages to line 17 and total New Jersey income tax from all pages to line 18.
- Do not assume the $1 Gubernatorial Elections Fund designation changes the amount owed or refunded. The form says checking “Yes” will not increase the tax or reduce the refund.
Questions people ask
How is the tax calculated on this form?
Add the New Jersey-source income on lines 8 through 16 and enter the total on line 17. Multiply line 17 by 10.75% to calculate the tax on line 18. Line 20 adds that tax and any interest on underpayment of estimated tax entered on line 19.
What is the difference between Schedule A and Schedule B?
Schedule A lists participants and includes their taxable income and New Jersey income tax. Schedule B lists nonparticipants and includes their taxable income. Both ask for names, Social Security numbers or EINs, and principal addresses.
How do I know whether tax is due or there is an overpayment?
Compare total payments and credits on line 25 with total tax due on line 20. If line 25 is less, enter the difference as tax due on line 26. If line 25 is more, enter the difference as an overpayment on line 27.
Where do I enter a refund or credit toward next year’s tax?
Line 28 is for the amount of the overpayment to be refunded. Line 29 is for a credit to 2026 tax.