PTE-100: Pass-Through Business Alternative Income Tax Return (Reference Only) (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form PTE-100 is New Jersey’s 2024 Pass-Through Business Alternative Income Tax Return. It reports distributive proceeds, tax, payments and credits, any balance due or overpayment, and members’ shares of proceeds and tax. This copy is for reference only and must not be mailed; For
What you'll need
Have the information requested on the 2024 form ready:
- The pass-through entity’s name, address, Federal Employer ID Number (FEIN), entity type, and tax-year dates.
- Each member’s name, principal address, Social Security number or FEIN, ownership percentage, share of distributive proceeds, and share of the tax.
- Payment and credit amounts, including any credit carried forward from 2023.
- Form PTE-160, if attached, including the amount from line 22.
For a consolidated return, the form also requests information for each included pass-through entity and its members, plus 2024 estimated payments, payments made with an extension application, and amounts carried forward from the 2023 PTE-100.
How to file
File Form PTE-100 and all related forms electronically. The printed 2024 form is for reference only. Do not mail it to the New Jersey Division of Taxation.
The form directs filers to the “How to File” section of the PTE-100 instructions for more information. Those instructions were not provided here, and the form does not give an electronic filing address.
Common mistakes
- Mailing the reference form. The form explicitly says not to mail it. PTE-100 and all related forms must be filed electronically.
- Leaving members out of the directory. The Members Directory says to list all members, including their principal addresses, and add sheets as necessary.
- Using the wrong directory for a consolidated return. The Consolidated Members Directory is for consolidated returns only and must list all members of each included pass-through entity.
Questions people ask
Where does the distributive proceeds amount on line 1 come from?
Use the total from column C of the Members Directory or column D of the Consolidated Members Directory.
What does the form show for an overpayment?
Line 8 calculates an overpayment when line 4 is less than the total of lines 5 and 6. Line 9 is labeled “Credit to 2025,” and line 10 is labeled “Refund.”
What information does Schedule PTE-K-1 report?
The 2024 schedule reports the member’s share of distributive proceeds and share of Pass-Through Business Alternative Income Tax. It also includes identifying information for the member and the pass-through entity.
What if a member is a disregarded entity?
Schedule PTE-K-1 says to check the disregarded-entity box and enter the member’s Federal EIN and name.
How do exempt corporations claim a refund?
Schedule PTE-K-1 states that exempt corporations use Form A-3730 to claim a refund.