NJ-CBT-1065: Partnership Return - Corporation Business Tax (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-CBT-1065 is the 2025 New Jersey Partnership Return for Corporation Business Tax. It reports partnership income, nonresident partners’ shares of tax, credits and payments, and any balance due or overpayment.
When it's due
For tax year 2025, CBT-160-P lists estimated-tax installment dates as the 15th day of the fourth, sixth, and ninth months of your tax period, and the first month after your tax period closes.
For calculating underpayment interest, it uses the payment date or the 15th day of the fourth month after the tax year closes, whichever is earlier.
What you'll need
Have these records ready to complete the applicable lines:
- Your federal EIN, business information, and counts of resident and nonresident partners, including whether nonresident partners have physical nexus to New Jersey.
- Form NJ-1065, line 12, for total income, and the Partners Directory for nonresident partners’ shares of tax.
- Records of estimated payments, credit from 2024, and any payment made with CBT-206.
- For Schedule T, Schedules NJK-1 and PTE-K-1 received from other partnerships showing your share of New Jersey tax and Pass-Through Business Alternative Income Tax.
- If completing CBT-160-P, your 2024 NJ-CBT-1065 and estimated-tax payment amounts and dates.
Attach CBT-160-P if you use it to calculate underpayment interest or show that you qualify for an exception.
How to file
The supplied text gives mailing instructions for the payment voucher, not for the return itself. It does not provide e-filing instructions.
Return the 2025 NJ-CBT-V voucher with payment to:
Corporation Business Tax – Nonresident Partner Tax
PO Box 642
Trenton, NJ 08646-0642
Make checks payable to State of New Jersey – CBT. Write the federal ID number and tax year on the check, and enter the payment amount on the voucher.
The return includes a signature field for a general partner or limited liability company member and a separate paid-preparer signature field.
Common mistakes
- Leaving out the federal EIN. The return says you must enter it, and the payment voucher marks it as required.
- Omitting identifying information from the check. The voucher directs you to write the federal ID number and tax year on the check.
- Not attaching CBT-160-P when using it. Attach it if you calculate underpayment interest or claim an exception. Check the box on line 5 of NJ-CBT-1065 when it is attached.
- Skipping Part II of CBT-160-P when claiming an exception. The form says to complete Part II if you meet an exception for any quarter.
- Leaving out a separate installment calculation. The CBT-160-P instructions require one if the partnership made more than one payment for an installment.
Questions people ask
Where does the total income amount come from?
Enter the amount from line 12 of NJ-1065 on line 1 of NJ-CBT-1065.
What is Schedule T used for?
Schedule T lists partnerships that paid tax on behalf of your partnership. It records their names, federal identification numbers, your share of New Jersey tax from Schedule NJK-1, and your share of Pass-Through Business Alternative Income Tax from Schedule PTE-K-1. Enter the total New Jersey tax paid on your behalf on line 8 of NJ-CBT-1065.
When does Schedule T’s alternative income tax total go on line 7?
Schedule T says to also enter that total on line 7 if the nonresident partners tax box on NJ-1065, Schedule A, Part II, line 3 is checked.
What is CBT-160-P for?
Partnerships use it to determine whether they paid enough estimated tax, whether underpayment interest applies, and how much interest is due. It also includes exceptions that may avoid an underpayment interest charge.
Where is an overpayment reported?
Line 12 reports the overpayment. Line 13 is labeled “Credit to 2026,” and line 14 is labeled “Refund.”