NJ Division of Taxation

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For New Jersey Gross Income Tax purposes, every partnership or limited liability company (LLC) that has income from sources in the State of New Jersey, or has a New Jersey resident partner, must file the New Jersey Partnership return, Form NJ-1065. Tax is imposed on the partners on income and gains derived from a partnership. Income and gains derived from a partnership are taxed whether or not they are actually distributed.</p> <p>Information is available regarding the reporting of partnership income in publication <a href="../../pdf/pubs/corp/git9p.pdf" target="_blank">GIT-9P, Income From Partnerships</a> <i class="fa fa-file-pdf text-pdf"></i>, as well as <a href="../../pdf/pubs/tb/tb55.pdf" target="_blank">Technical Bulletin TB-55 Partnership Filing Fee and Nonresident Partner Tax</a> <i class="fa fa-file-pdf text-pdf"></i>.</p> <hr> <h4 class="mb-3">Recent Topics</h4> <ul> <li><a href="23k1diff.shtml">How to Report the Federal and State Differences on the 2023 NJ-1065 from Federal K-1s and NJK-1’s Received from Lower-tier Partnerships</a></li> <li><a href="../../cbt/employee-retention.shtml">Employee Retention Credit</a></li> <li><a href="../../prepayment.shtml">Prepayment of Partnership Filing Fee</a></li> </ul> </div> </div> </div> <div class="container-fluid background-gray"> <div class="row 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