Schedule A: Tiered Partnerships (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
New Jersey Schedule A (NJ-1065) reports tiered partnership income, ownership information, and shares of New Jersey taxes. It separates income earned by nonunitary partnerships from income earned by the filing partnership and unitary partnerships, and includes a section for separa
Who files this form
Schedule A is for tiered partnerships. Complete it before completing Form NJ-1065 or Schedule O, if applicable.
Taxpayers using a separate accounting method must complete Part III.
What you'll need
- Federal Schedule K amounts for the income and loss categories listed in Part I.
- Copies of all Schedules NJK-1 and PTE-K-1 received. Attach these to Part II.
- Your partnership name as shown on Form NJ-1065 and federal EIN.
- Information about the partnerships, LLCs, or other entities listed in Part II, including their names, federal EINs, dates and states of organization, ownership percentages and types, tax accounting methods, New Jersey nexus, and tax shares.
- If using separate accounting, the nonunitary partnership income and loss information requested in Part III, including your share of income allocated to New Jersey.
Common mistakes
- Completing Form NJ-1065 or Schedule O first. The schedule says to complete Schedule A before either form, as applicable.
- Leaving out copies of Schedules NJK-1 or PTE-K-1 received. Part II requires all of them to be attached.
- Checking more than one box in Part II, line 3. Check only one box to show how the amount on line 2, column J will be applied.
- Skipping Part III when using a separate accounting method. The form requires these taxpayers to complete it.
Questions people ask
How do I calculate Part I, column C?
Subtract column B from column A. Column B is the portion of the federal Schedule K amounts earned by nonunitary partnerships. Column C is the amount earned by this partnership and unitary partnerships.
How can the amount on Part II, line 2, column J be applied?
Choose one option on line 3: allocate it to the partners through the Form NJ-1065 Partners Directory, apply it to Nonresident Partners Tax on Form NJ-CBT-1065, apply it to the Partnership Filing Fee on Form NJ-1065, or apply it to Pass-Through Business Alternative Income Tax on Form PTE-100.
Where do the Part III totals go?
Enter the total of column D on Part III, line 2, and on Form NJ-1065, line 18 and line 21, column A. Enter the total of column E on Part III, line 3, and on Form NJ-1065, line 21, column B.
What if I need more space?
Include a rider if additional space is needed.