PTE-100: Pass-Through Business Alternative Income Tax Return (Reference Only) (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form PTE-100 is New Jersey’s 2025 Pass-Through Business Alternative Income Tax Return. It reports distributive proceeds, tax, payments, credits, and any balance due or overpayment, along with members’ shares of proceeds and tax. This copy is for reference only and must not be mai
What you'll need
Have the information needed to complete the return ready:
- The entity’s name, address, federal employer identification number (FEIN), entity type, and tax period.
- Member details for the Members Directory, including names, principal addresses, Social Security numbers or FEINs, ownership percentages, and each member’s share of distributive proceeds and tax.
- Payment and credit amounts, including 2025 estimated payments, any payment made with an extension application, and any amount carried forward from the 2024 PTE-100.
- The Pass-Through Business Alternative Income Tax credit amount, if any.
For a consolidated return, the Consolidated Members Directory lists all members of each included pass-through entity, along with each entity’s name, FEIN, and member amounts.
If PTE-160 is attached, the form directs you to check the box on line 3 and enter the amount from PTE-160, line 22.
How to file
Form PTE-100 and all related forms must be filed electronically. Do not mail this reference-only form to the New Jersey Division of Taxation.
The form refers filers to “How to File” in the PTE-100 instructions for more information. Those instructions are not included in the supplied text.
Common mistakes
- Mailing the reference form: The form says “DO NOT MAIL THIS FORM.” 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 additional sheets as necessary.
- Using the Consolidated Members Directory for a nonconsolidated return: This directory is marked for consolidated returns only. For a consolidated return, list all members of each included pass-through entity.
Questions people ask
Can I mail the 2025 PTE-100 shown here?
No. It is for reference only. PTE-100 and all related forms must be filed electronically.
Where does the distributive proceeds total on line 1 come from?
Use the total from column C of the Members Directory or column D of the Consolidated Members Directory.
How does the form calculate a balance due or overpayment?
If line 4 is greater than the total of lines 5 and 6, subtract lines 5 and 6 from line 4 and enter the balance due on line 7. If line 4 is less than that total, subtract line 4 from the total of lines 5 and 6 and enter the overpayment on line 8. The form has separate lines for a credit to 2026 and a refund.
What information appears on Schedule PTE-K-1?
The 2025 Schedule PTE-K-1 reports the member’s share of distributive proceeds and Pass-Through Business Alternative Income Tax. It also includes identifying information for the member and the pass-through entity.