PART-200-T: Partnership Application for Extension of Time to File Form NJ-1065 (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
New Jersey Form PART-200-T requests a five-month extension to file Form NJ-1065 when a partnership has a filing fee due. It records the partnership’s identifying information, tax period, and payment amount. The extension does not extend the time to pay the filing fee.
Who files this form
Partnerships requesting extra time to file an NJ-1065 that has a filing fee due must use PART-200-T. This form requests a five-month extension.
To qualify, you must pay at least 80% of the filing fee and installment payment reported on your completed NJ-1065 by the return’s original due date. You can meet this requirement through an installment payment or a payment made with PART-200-T. You must also file NJ-1065 by the extended due date.
When it's due
For tax year 2025, the form gives these deadlines:
- Mailed requests: PART-200-T must be postmarked on or before the original due date of NJ-1065.
- Online requests with payment: File by 11:59 p.m. on the original due date. The form lists April 15 for calendar-year filers.
- Payment: The filing fee and installment payment are due by the original return due date, listed as April 15 for calendar-year filers. The extension does not extend the payment deadline.
- Extended return: File NJ-1065 before the five-month extension expires. The form does not print a specific extended due date.
What you'll need
Have the following information and payment items ready:
- The partnership’s federal employer identification number (EIN). If you have applied for one but have not received it, enter “Applied for.”
- Partnership name and mailing address.
- The beginning and ending dates of the tax period.
- The payment amount. Use the PART-200-T worksheet to help calculate your filing fee liability.
- If paying by mail, the completed PART-200-T voucher and a check or money order.
How to file
Online: File the PART-200-T extension request with payment at nj.gov/taxation.
Electronic filing requirements: Partnerships with 10 or more partners must file all returns electronically, whether or not they use a paid preparer. Partnerships subject to the Corporation Business Tax Act that use a paid preparer must electronically file all returns completed by that preparer. The form describes these as partnerships that remit tax based on nonresident corporate and nonresident noncorporate partners’ allocable shares of New Jersey partnership income. Their partnership liability payments and payment-related returns, including PART-200-T, must also be submitted electronically by the partnership or a paid tax practitioner.
By mail, if not required to file electronically:
- Complete PART-200-T in black or blue ink.
- Make your check or money order payable to “State of New Jersey – PART.” Write the federal EIN and tax year on the check.
- Detach the voucher and send it with your payment. Do not staple or otherwise attach the payment to the voucher.
Mail to:
Extension of Time to File NJ-1065
PO Box 642
Trenton, NJ 08646-0642
Common mistakes
- Treating the extension as extra time to pay. The filing fee and installment payment remain due by the original return due date.
- Missing the extension requirements. The extension will be denied if you do not meet the 80% payment requirement or do not file NJ-1065 by the extended due date. Penalty and interest charges will apply from the original due date.
- Thinking PART-200-T replaces NJ-1065. You must still file NJ-1065. Do not attach PART-200-T to it.
- Leaving out the federal EIN. A missing identification number may invalidate the extension. Enter “Applied for” only if you have applied for an EIN but do not yet have one.
- Using red ink or attaching the payment. Use black or blue ink, and do not staple or otherwise attach your payment to PART-200-T.
Questions people ask
How much extra time does PART-200-T provide?
It requests a five-month extension to file NJ-1065 when a filing fee is due. It does not extend the time to pay.
Will New Jersey confirm that my extension was approved?
No. The Division of Taxation does not send confirmation that the extension was received or approved. It will notify you only if the extension is denied, and only after your NJ-1065 is filed.
Can I file NJ-1065 before the extension expires?
Yes. You can file any time before the extension expires. Do not attach PART-200-T to NJ-1065.
Where can I get help?
Contact the Division of Taxation Customer Service Center at (609) 292-6400 for tax information and assistance.