Related links
NJ Division of Taxation - Partnerships
Jul 28, 2025 All business entities that qualify for and elect to be treated as partnerships for federal income tax are treated as partnerships for New Jersey Gross Income
Learn more
N.J. Admin. Code 18:35-1.3 - Partnerships and partners
Taxpayer partners shall be subject to gross income tax on their distributive share of partnership income, whether or not distributed.
Learn more
Partnership Filing Fee and Nonresident Partner Tax
Jul 13, 2016 State of New Jersey, or has any type of New Jersey resident partner, must file Form NJ-1065. Partners subject to the Gross Income or
Learn more