Schedule NJ-BUS-1 (Nonresident): Business Income Summary Schedule—Nonresident (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Schedule NJ-BUS-1 is the 2025 New Jersey Business Income Summary Schedule for Form NJ-1040NR. It summarizes business profits or losses, income or losses from rents, royalties, patents and copyrights, and shares of partnership and S corporation income or losses. It also reports ta
Who files this form
The 2025 Schedule NJ-BUS-1 is a business income summary schedule for Form NJ-1040NR. It provides space to report:
- Net profits or losses from businesses.
- Income or losses from rents, royalties, patents, and copyrights.
- Your share of partnership income or losses.
- Your share of S corporation income or usable losses.
The form does not state a separate filing requirement or income threshold.
What you'll need
The schedule asks for the following information, rather than listing specific documents to gather:
- Your name as shown on Form NJ-1040NR and Social Security number.
- Business names, Social Security numbers or federal EINs, and net profits or losses.
- Sources of rental, royalty, patent, or copyright income, identifying numbers, property types, and income or losses. For rental real estate, provide the property's physical address.
- Partnership names, federal EINs, your income or loss shares, and your shares of tax paid on your behalf and Pass-Through Business Alternative Income Tax.
- S corporation names, federal EINs, your income or usable loss shares, and your shares of Pass-Through Business Alternative Income Tax.
Common mistakes
- Do not carry a net loss to the corresponding income line in column A of Form NJ-1040NR. The schedule says to enter zero on line 18, 20, 23, or 24 when the corresponding total is a loss.
- Keep a copy of the schedule for your records, as the form reminds you.
Questions people ask
Where do I transfer the income totals?
Transfer Part I to Form NJ-1040NR, line 18, column A; Part II to line 20, column A; Part III to line 23, column A; and Part IV to line 24, column A. If a total is a loss, enter zero on the corresponding return line.
Which property type codes should I use in Part II?
Use 1 for rental real estate, 2 for royalties, 3 for patents, and 4 for copyrights. For rental real estate, enter the property's physical address as the source of income or loss.
Where do I report tax paid on my behalf by partnerships?
Add the amounts from lines 1, 2, and 3 in that column of Part III. Enter the total on Part III, line 5, and include it on Form NJ-1040NR, line 52.
Where do I report my share of Pass-Through Business Alternative Income Tax?
For partnerships, add the amounts from lines 1, 2, and 3 and enter the total on Part III, line 6. For S corporations, add the amounts from lines 1, 2, and 3 and enter the total on Part IV, line 5. Include these totals on Form NJ-1040NR, line 56.