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NJ-1065 New Jersey Partnership Return

Gross Income Tax
2022

For Calendar Year 2022, or Tax Year Beginning , 2022 and Ending , 20
Legal Name of Taxpayer

Trade Name of Business if different from legal name above

Address (number and street or rural route)

City or Post Office State ZIP Code

You Must Enter Your Federal EIN
Federal EIN # of Resident Partners

Principal Business Activity # of Nonresident Partners with Physical Nexus to NJ

Date Business Started # of Nonresident Partners without Physical Nexus to NJ

Check applicable boxes
Initial Return Investment Club
Final Return Composite Return is Filed for Nonresident Partners
Amended Return Controlling Interest Transfer Tax
Application for Federal Extension is Attached Tiered Partnership
Substitute Method of Allocation Granted General Partnership
Complete Liquidation Limited Partnership
Qualified Investment Partnership Limited Liability Company
Listed on U.S. National Stock Exchange Limited Liability Partnership
Hedge Fund
Column A Column B
Partnership Income Amount From All Sources Amount From NJ Sources
1. Ordinary Income (loss) from trade or business activities (See instructions) ............. 1.
2. Net income (loss) from rental real estate activities .................................................... 2.
3. Net income (loss) from other rental activities ............................................................ 3.
4. Guaranteed payments to partners ............................................................................. 4.
5. Interest income .......................................................................................................... 5.
6. Dividend income ........................................................................................................ 6.
7. Royalty income .......................................................................................................... 7.
8. Net gain (loss) from disposition of property ............................................................... 8.
9. Net IRC section 1231 gain (loss) ............................................................................... 9.
10. Other Income (loss) ................................................................................................... 10.
11. Tax-exempt interest income ...................................................................................... 11.
12. Subtotal (Add lines 1 through 11) .............................................................................. 12.
13a. Taxes based on income .................................... 13a.
13b. Other additions – specify: 13b.
13c. Total additions (Add lines 13a and 13b) .................................................................... 13c.
14. Subtotal (Add lines 12 and 13c) ................................................................................ 14.

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Legal Name of Taxpayer                                                                                                              Federal EIN

                                                                                                                                    Column A                                                  Column B
Partnership Income                                                                                                              Amount From All Sources                                       Amount From NJ Sources

 15a.  Net Income (loss) from rental real estate activities .....            15a.

 15b.  Net gain (loss) from disposition of real property ..........          15b.

 15c.  Guaranteed payments to partners ...............................       15c.

 15d.  Interest income from federal obligations .....................        15d.

 15e.  Interest income from NJ obligations ............................      15e.

  15f.  IRC section 179 expense ............................................ 15f.

 15g.  Other subtractions – specify:                                         15g.

 15h.  Total subtractions (Add lines 15a through 15g) ...................................................................       15h.

 16a.  Subtotal (Subtract line 15h from line 14) .............................................................................  16a.

 16b.  NJ Allocation (Line 16a times business allocation % of                          %)                                       16b.

  17.  Net income (loss) from rental real estate activities (See instructions) .................................                17.

  18.  Net gain (loss) from disposition of real property ..................................................................     18.
  19.  Net partnership income (loss) (Total lines 16a, 17, and 18 of column A)
                                     (Total lines 16b, 17, and 18 of column B) ............................                     19.

  20.  Income (loss) from tiered partnership .................................................................................. 20.

  21.  Partnership income (loss) (Total lines 19 and 20) ...............................................................        21.

 22a.  Guaranteed payments to partners .......................................................................................  22a.

 22b.  Guaranteed payments to partners – pension ......................................................................         22b.

 22c.  Net guaranteed payment to partners (Subtract line 22b from line 22a) ..............................                      22c.

  23.  Net gain (loss) from disposition of assets as a result of a complete liquidation ..................                      23.
 24.  Total Nonresident Noncorporate Partners Share of Tax  
 (Line 2c, column J of Partners Directory)............................................................................          24.
 25.  Total Nonresident Corporate Partners Share of Tax  
 (Line 2c, column K of Partners Directory) ...........................................................................          25.

Partnership Filing Fee
  1a.  Number of Resident Partners ..................................................   x  $150.00 =                                                                                       1a.
  1b.  Number of Nonresident Partners with
   Physical Nexus to New Jersey ................................................        x  $150.00 =                                                                                       1b.
  1c.  Number of Nonresident Partners without
   Physical Nexus to New Jersey ................................................        x  $150.00 x                                                   =                                   1c.
                                                                                                                                    Corporation
                                                                                                                                    Allocation Factor
  1d.  Filing Fee (Add lines 1a–1c, but do not enter more than $250,000) ................................................................................                                  1d.
 2.  Installment Payment .........................................................................................................................................................         2.
 3.  Less: Pass-Through Business Alternative Income Tax Credit ..........................................................................................                                  3.
 4.  Less: Installment Payment from 2021 ..............................................................................................................................                    4.
 5.  Less: PART-200-T Payment .............................................................................................................................................                5.
 6.  Balance Due .....................................................................................................................................................................     6.
 7.  Refund .............................................................................................................................................................................. 7.

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NJ-1065                                                                                                                                                                                         Page 3
Partnership name as shown on Form NJ-1065                                                                                                        Federal EIN

Partners Directory                      List all partners, including principal address. Add additional sheets as necessary.       1. Corporation Allocation Factor  .
A               B                         C                D                    E                  F                      G       H                         I           J                       K       L
                                        Distributive Share of Partnership Net Gain (Loss) From Disposition of 
                                            Income (Loss)                 Assets as a Result of a Complete                        Nonresident Partner’s                             Nonresident         Share of Pass-
Code    SS Number or FEIN                                                              Liquidation                                                                                                      Through Business 
        Name and Principal Address                                                                                        Pension                                       Noncorporate    Corporate       Alternative 
                                          Total            NJ Source            Total Gain         NJ Source                      Share of Total            Share of NJ Partner’s Share Partner’s Share Income Tax
                                         Distribution                           (Loss)                                            Income                    Income      of Tax          of Tax
     % owned
     by Partner           Final  

     % owned
     by Partner           Final  

     % owned
     by Partner           Final  

                                        2a. Total this page. Enter zero if no tax is reported in column(s) J, K, and/or L.
                                        2b. Total from              additional pages attached. Enter zero if no tax is reported in column(s) J, K, and/or L.
                                        2c. Total tax (Add lines 2a and 2b). Enter the totals here.
Signature of General Partner or Limited Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and 
Liability Company Member.               complete. Declaration of preparer (other than general partner) is based on all information of which preparer has any knowledge.
                                        Paid Preparer’s Signature                                                                                Date
                                                                                                                                                              Check if Self-Employed
Date                                    Firm’s Name (or yours if self-employed)                                                                  Preparer’s SS # or PTIN

                                        Preparer’s Address                                                                                       Preparer’s Federal EIN

A complete federal Form 1065 including all schedules and supporting attachments may be required during the course of an audit.

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NJ-1065                                                                                                                                             Page            of
Partnership name as shown on Form NJ-1065                                                                                            Federal EIN

Partners Directory                 List all partners, including principal address. Add additional sheets as necessary.
A               B                         C               D          E                  F                G            H              I              J               K               L
                                   Distributive Share of Partnership Net Gain (Loss) From Disposition of 
                                            Income (Loss)            Assets as a Result of a Complete                 Nonresident Partner’s           Nonresident                   Share of Pass-
Code    SS Number or FEIN                                                   Liquidation                                                                                             Through Business 
                                                                                                         Pension
        Name and Principal Address                                                                                                                  Noncorporate    Corporate       Alternative 
                                          Total  NJ Source           Total Gain NJ Source                             Share of Total Share of NJ    Partner’s Share Partner’s Share Income Tax
                                    Distribution                     (Loss)                                           Income         Income         of Tax          of Tax
     % owned
     by Partner   Final  

     % owned
     by Partner   Final  

     % owned
     by Partner   Final  

     % owned
     by Partner   Final  

                                                                                                                                     Total This Page
                                                                                        Enter zero if no tax is reported in column(s) J and/or K.

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NJ-1065                                                                                                                                             Page            of
Partnership name as shown on Form NJ-1065                                                                                            Federal EIN

Partners Directory                 List all partners, including principal address. Add additional sheets as necessary.
A               B                         C               D          E                  F                G            H              I              J               K               L
                                   Distributive Share of Partnership Net Gain (Loss) From Disposition of 
                                            Income (Loss)            Assets as a Result of a Complete                 Nonresident Partner’s           Nonresident                   Share of Pass-
Code    SS Number or FEIN                                                   Liquidation                                                                                             Through Business 
                                                                                                         Pension
        Name and Principal Address                                                                                                                  Noncorporate    Corporate       Alternative 
                                          Total  NJ Source           Total Gain NJ Source                             Share of Total Share of NJ    Partner’s Share Partner’s Share Income Tax
                                    Distribution                     (Loss)                                           Income         Income         of Tax          of Tax
     % owned
     by Partner   Final  

     % owned
     by Partner   Final  

     % owned
     by Partner   Final  

     % owned
     by Partner   Final  

                                                                                                                                     Total This Page
                                                                                        Enter zero if no tax is reported in column(s) J and/or K.

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    Schedule NJK-1                                                 State of New Jersey
                                                                                                                                                          2022
     (Form NJ-1065)                                      Partner’s Share of Income

                 For Calendar Year 2022, or Fiscal Year Beginning                                               , 2022 and ending                 , 20
Part I           General Information
Partner’s SS # or Federal EIN (Do not use EIN of a disregarded entity. See instr.)                      Partnership’s Federal EIN

Partner’s Name                                                                                          Partnership’s Name

Street Address                                                                                          Partnership’s Street Address

City                                     State                 ZIP Code                                 City                            State             ZIP Code

                                                                                                        Enter partner’s percentage of:
What type of entity is partner? (see instructions)                                                                        (i)  Before Decrease         (ii)  End of Year
                                                     Code                                                                 or Termination
Date partner’s interest in partnership began:  
                                               Month     Day       Year                                 Profit Sharing                          %                       %

                 Final NJK-1               Hedge Fund                                                   Loss Sharing                            %                       %

                 Amended NJK-1             Member of Composite Return                                   Capital Ownership                       %                       %
   If the partner is a disregarded entity, check the box and enter the partner’s:  
                                                                                                      
               Federal EIN                          Name
Part II          Income Information
                                                                                                     NJ-1040 Filers
     Income Classification               A. Total Distribution     Enter Amounts on Line                                  B. New Jersey Source Amounts NJ-1040NR Filers
                                                                                                     Shown Below
1.  Partnership Income (Loss)

2.  Net Guaranteed Payments

3.  Partner’s 401(k) Contribution
4.  Distributive Share of Partnership 
    Income (loss) (Line 1 plus line 2                                                                   Line 21                                           Line 23
    minus line 3)
5.  Pension                                                                                             Line 20a
6.  Net Gain (Loss) From Disposition of 
    Assets as a Result of a Complete                                                                    Line 19                                           Line19
    Liquidation

Part III         Partner’s Information
                                                                                                                                        Line 10b, Page 1, CBT-100
                                                                                                                                        Line 8b, Page 1, CBT-100S
                                                                                                                                        Line 10, Page 1, CBT-100U
                                                                                                                                        Schedule T, NJ-CBT-1065
                                                                                                                                        Line 52, NJ-1040NR
                                                                                                                                        Line 23, NJ-1080C
1.  Nonresident Partner’s Share of NJ Tax ...................................................        1.                                 Line 35a, NJ-1041

2.  Partner’s HEZ Deduction ........................................................................ 2.

3.  Partner’s Sheltered Workshop Tax Credit ...............................................          3.

4.  Share of Pass-Through Business Alternative Income Tax ......................                     4.
Part IV          Supplemental Information (Attach Schedule)
                                                         This Form May be Reproduced

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NJ-1065 – 2022 Schedule A
Partnership name as shown on Form NJ-1065 Federal EIN

Schedule A Tiered Partnerships
(Complete this schedule before completing Form NJ-1065 or Schedule L, if applicable)
Column A Column B Column C
Amounts Reported by This Portion of Amount in Amount Earned by This
Part I Partnership Income Partnership on Federal Column A Earned by Partnership
Schedule K Other Partnerships (A minus B)

1. Ordinary income (loss) from trade or business activities 1.

2. Net income (loss) from rental real estate activities 2.

3. Net income (loss) from other rental activities 3.

4. Guaranteed payments to partners 4.

5. Interest Income 5.

6. Dividend Income 6.

7. Royalty Income 7.

8. Net gain (loss) from disposition of property 8.

9. Net IRC section 1231 gain (loss) 9.

10. Other income (loss) 10.

11. Tax-exempt interest income 11.
Part II Summary of Schedule NJK-1(s) or Federal K-1(s) and PTE-K-1(s) Received From Other Partnerships
(Attach copies of all Schedule NJK-1(s) and PTE-K-1(s) Received)
NJ Distributive Share of Partnership
Income Column C Column D
12. NJK-1 Partnership Name Federal EIN Nonresident Partner’s Share of Pass-Through
Column A Column B Share of NJ Tax Business Alternative
Amount from All Amount from NJ Income Tax
Sources Sources
A

13. Total Income (Loss) and Tax from Tiered Partnerships 13.
14. Check the appropriate box to indicate how the amount on line 13, column D will be applied. Check only one box.
Allocated to the partners (Form NJ-1065, Partners Directory) Nonresident Partners Tax (Form NJ-CBT-1065)
Partnership Filing Fee (Form NJ-1065) Pass-Through Business Alternative Income Tax (Form PTE-100)

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NJ-1065 – 2022 Schedule B
Partnership name as shown on Form NJ-1065 Federal EIN

Schedule B Sheltered Workshop Tax Credit
Part I Qualifications
1. Is each employee for which a credit is claimed a “Qualified Person” in accordance with P.L. 2005, c. 318? ........................................... Yes No
2. Did each employee for which a credit is claimed work for at least 26 weeks during the privilege period and work at least 25
hours per week at or under the supervision of a sheltered workshop? ..................................................................................................... Yes No
NOTE: If the answer to either of the above questions is no, do not complete the rest of this form. The taxpayer does not qualify for the Sheltered
Workshop Tax Credit. Otherwise, go to Part II.
Part II Calculation of the Available Sheltered Workshop Tax Credit for Partnerships
Column A Column B Column C Column D
Name Social Security # Total Wages 20% of Column C – Max $1,000

8. Available Sheltered Workshop Tax Credit (Add lines 3 through 7) ......................................................................................
* If there are more names, attach a schedule corresponding to Part II.

Column A
Enter the name of each qualified person employed by your partnership.

Column B
Enter the Social Security number of each qualified person employed by your partnership.

Column C
Enter the salary and wages paid during the tax year.

Column D
Enter the lesser of 20% of column C or $1,000 per qualified person.

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NJ-1065 – 2022 Schedule J
Partnership name as shown on Form NJ-1065 Federal EIN

Schedule J Corporation Allocation Schedule
A partnership that is not a qualified investment partnership, investment club, and that is not listed on a United States
National Stock Exchange but has a nonresident noncorporate or nonresident corporate partner should complete
Schedule J. This schedule should be omitted if the taxpayer does not have receipts outside New Jersey; the allocation
factor will be 100% (1.000000). Schedule J is not required for a partnership that meets hedge fund status if its only
nonresident partners are individuals, estates, or trusts. Schedule J is required if the partnership includes nonresident
partners who do not have physical nexus to New Jersey and the partnership wants to allocate the filing fee.

Part I All Allocating Companies Must Answer the Following:
(a) Explain in detail internal controls used in distribution of receipts in and out of New Jersey, as shown in Part II

(b) State the location of the actual seat of management or control of the partnership

Part II Computation of Allocation Factor
Amounts (omit cents)
1. Receipts:
(a) From sales of tangible personal property shipped to points within New Jersey.

(b) From services if the benefit of the service is received in New Jersey.

(c) From rentals of property situated in New Jersey. Complete by carrying the fraction
to six (6) decimal places. Do not
(d) From royalties for the use in New Jersey of patents, copyrights, and trademarks. express as a percent. Example:

(e) All other business receipts earned in New Jersey. 123,456
= . 1 2 3 4 5 6
1,000,000
(f) Total New Jersey receipts (Total of lines 1a to 1e, inclusive).
(g) Total receipts from all sales, services, rentals, royalties, and other business
transactions everywhere.
(h) Allocation Factor (Percentage in New Jersey) (Line 1f divided by line 1g). Enter
here and carry to line 1 of the Partners Directory on page 3 of Form NJ-1065. .

Schedule J Instructions
General Instructions common carrier and transported to a customer outside New Jersey
Schedule J can be omitted if the taxpayer does not have activity are not allocable to New Jersey.
outside New Jersey.
Receipts from the following are allocable to New Jersey: services
In calculating the allocation factor, division must be carried to six performed if the benefit of the service is received in New Jersey;
decimal places, e.g., .123456. Only receipts attributable to the rentals from property situated in New Jersey; royalties from the
partnership entity are to be used in calculating the allocation factor use in New Jersey of patents, copyrights, and trademarks; all other
denominators. business receipts earned in New Jersey.
Part II – Computation of Allocation Factor Receipts From Sales of Capital Assets. Receipts from sales
of capital assets (property not held by the taxpayer for sale to
Receipts Fraction. Receipts from sales of tangible personal
customers in the regular course of business), either within or
property are allocated to New Jersey if the goods are shipped to
outside New Jersey, should be included in the numerator and the
points within New Jersey.
denominator based on the net gain recognized and not on gross
Receipts from the sale of goods are allocable to New Jersey if selling prices. Where the taxpayer’s business is the buying and
shipped to a New Jersey or a non-New Jersey customer where selling of real estate or the buying and selling of securities for
possession is transferred in New Jersey. Receipts from the sale trading purposes, gross receipts from the sales of such assets
of goods shipped to a taxpayer from outside New Jersey to a New should be included in the numerator and the denominator of the
Jersey customer by a common carrier are allocable to New Jersey. receipts fraction.
Receipts from the sale of goods shipped from outside New Jersey
to a New Jersey location where the goods are picked up by a

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NJ-NR-A New Jersey Gross Income Tax
(6-22)
Business Allocation Schedule
Use this schedule if business activities are carried on both inside and outside New Jersey or
if business activities are carried on 100% outside New Jersey.
This form must be enclosed and filed with your New Jersey Income Tax return.
Enter name, address, and Social Security/federal employer identification number as shown on Form NJ-1040NR, Form NJ-1041, Form NJ-1065, or Form PTE-100.
Legal name of taxpayer Social Security Number/Federal EIN

Trade name of business if different from legal name above For the Tax Year Ending
(Month, Day, Year)
Address (number and street or rural route)

City or Post Office State ZIP Code

Section 1 – Business Locations
List all places both inside and outside New Jersey where business is carried on.
(d) Check One
(a) Street Address (b) City and State (c) Description of Business Location
Rent Own
1.
2.
3.
4.

Section 2 – Average Values
Average Values
Assets (See Instructions) Column A Column B
Everywhere New Jersey
1. Real Property Owned 1. 1.
2. Real and Tangible Property Rented 2. 2.
3. Tangible Personal Property Owned 3. 3.
4. Totals (Add lines 1–3 in each column) 4. 4.

Section 3 – Business Allocation Percentage
Average Values of Property:
1a. In New Jersey (From Section 2, column B, line 4) .............................................................. 1a.
1b. Everywhere (From Section 2, column A, line 4) .................................................................. 1b.
1c. Percentage in New Jersey (Divide line 1a by line 1b) ......................................................... 1c. %
Total Receipts From All Sales, Services, and Other Business Transactions:
2a. In New Jersey ...................................................................................................................... 2a.
2b. Everywhere.......................................................................................................................... 2b.
2c. Percentage in New Jersey (Divide line 2a by line 2b) ......................................................... 2c. %
Wages, Salaries, and Other Personal Compensation Paid During the Year:
3a. In New Jersey ...................................................................................................................... 3a.
3b. Everywhere.......................................................................................................................... 3b.
3c. Percentage in New Jersey (Divide line 3a by 3b) ................................................................ 3c. %
4. Sum of New Jersey Percentages (Add lines 1c, 2c, and 3c)............................................... 4. %
5. Business Allocation Percentage. (Divide the total on line 4 by 3; if less than 3 fractions,
see instructions) .................................................................................................................. 5. %

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                                                    New Jersey – Corporate Partner’s
 NJ-1065E
                                                    Statement of Being an Exempt Corporation or Maintaining a
 2022                                               Regular Place of Business In New Jersey
                                  EIN               Name of Filing Entity

                                  Mailing Address

 PART 1        Entity             City                                                                State                            ZIP Code
                      Information
                                  Person to Contact                                                          Phone Number

                                  Federal EIN       Name of Filing Entity

                                  Principal Address
 PART 2        Partner
                      Information City                                                                State                            ZIP Code

                                                    Maintains a Regular Place of Business
   By signing this statement, the partner is declaring that it maintains a regular place of business in New Jersey other than a statutory office and is subject to 
 the New Jersey Corporation Business Tax in accordance with N.J.S.A. 54:10-1 et seq.
 A “regular place of business” is any bona fide office (other than a statutory office), factory, warehouse, or other space of the partner that is regularly main-
 tained, occupied, and used by the partner in carrying on its business and in which one or more regular employees are in attendance. To maintain a place 
 of business, the partner must either own or rent the premises. That cost must be borne directly by the partner and not by some related entity or person.
 List address of at least one such regular place of business in New Jersey:
 
 Failure to list at least one regular place of business will result in the partnership entity remitting a payment of tax on your share of New Jersey income.
   By signing this statement, the corporation is declaring that it is exempt from the Corporation Business Tax Act pursuant to N.J.S.A. 54:10A-3.
   By signing this statement, the corporate partner is declaring that it is an exempt IRC 501(c)(3) entity.
   By signing this statement, the corporate partner is declaring that it is a retirement plan approved by the Internal Revenue Service.

I further understand that this statement:
 1.  Must be made annually; and
 2.  Must not be made after the 15th day of the fourth month succeeding the close of the privilege period or after the return has been filed, whichever occurs 
 first; and
 3.  Does not relieve the partnership of the requirement to remit tax to the Division on the corporate partner’s behalf if, for any reason, the corporate partner 
 does not meet the criteria of being an exempt corporation or maintaining a regular place of business in New Jersey; and
 4.  Requires the corporate partner to notify the partnership and the Division of Taxation immediately in writing if the corporate partner submitted this form to 
 the partnership in error.

Under penalties of perjury, I declare that I have examined this statement, and to the best of my knowledge and belief, it is true and correct and that
I am properly authorized to sign and make this consent on behalf of:

                                                                                        Name of Entity

                                              Signature of Corporate Officer and Title,                                        Date
                                       General Partner or Limited Liability Company Member

                                                    This Form May Be Reproduced
                                                    and Must Be Retained By The Filing Entity

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N.J.S.A. 54:10A-3. Exempt corporations 

The following corporations shall be exempt from the tax imposed by this act:

(a)  Corporations subject to a tax assessed upon the basis of gross receipts, other than the alternative minimum assessment 
determined pursuant to section 7 of P.L. 2002, c.40 (C.54:10A-5a), and corporations subject to a tax assessed upon the basis 
of insurance premiums collected;

(b)  Corporations which operate regular route autobus service within this State under operating authority conferred pursuant to 
R.S. 48:4-3, provided, however, that the corporations shall not be exempt from the tax on net income imposed by section 5(c) 
of P.L. 1945, c.162 (C.54:10A-5);

(c)  Railroad, canal corporations, production credit associations organized under the Farm Credit Act of 1933, or agricultural 
cooperative associations incorporated or domesticated under or subject to chapter 13 of Title 4 of the Revised Statutes and 
exempt under Subtitle A, Chapter 1F, Part IV, Section 521 of the federal Internal Revenue Code (26 U.S.C. s.521);

(d)  Cemetery corporations not conducted for pecuniary profit or any private shareholder or individual;

(e)  Nonprofit corporations, associations or organizations established, organized or chartered, without capital stock, under the pro-
visions of Title 15, 16 or 17 of the Revised Statutes, Title 15A of the New Jersey Statutes or under a special charter or under 
any similar general or special law of this or any other state, and not conducted for pecuniary profit of any private shareholders 
or individual;

(f)  Sewerage and water corporations subject to a tax under the provisions of P.L. 1940, c.5 (C.54:30A-49 et seq.) or any statute 
or law imposing a similar tax or taxes;

(g)  Nonstock corporations organized under the laws of this State or of any other state of the United States to provide mutual 
ownership housing under federal law by tenants, provided, however, that the exemption hereunder shall continue only so long 
as the corporations remain subject to rules and regulations of the Federal Housing Authority and the Commissioner of the 
Federal Housing Authority holds membership certificates in the corporations and the corporate property is encumbered by a 
mortgage deed or deed of trust insured under the National Housing Act (48 Stat.1246) as amended by subsequent Acts of 
Congress. In order to be exempted under this subsection, corporations shall annually file a report on or before August 15 with 
the commissioner, in the form required by the commissioner, to claim such exemption, and shall pay a filing fee of $25;

(h)  Corporations not for profit organized under any law of this State where the primary purpose thereof is to provide for its share-
holders or members housing in a retirement community as the same is defined under the provisions of the “Retirement Com-
munity Full Disclosure Act,” P.L. 1969, c.215 (C.45:22A-1 et seq.);

(i)  Corporations which are licensed as insurance companies under the laws of another state, including corporations which are 
surplus lines insurers declared eligible by the Commissioner of Banking and Insurance pursuant to section 11 of P.L. 1960, 
c.32 (C.17:22-6.45) to insure risks within this State;

(j)  (1) Municipal electric corporations that were in existence as of January 1, 1995, provided that all of their income is from sales, 
exchanges or deliveries of electricity derived from customers using electricity within their municipal boundaries; and (2) Mu-
nicipal electric utilities that were in existence as of January 1, 1995, provided that all of their income is from sales, exchanges 
or deliveries of electricity derived from customers using electricity within their franchise area existing as of January 1, 1995. 
If a municipal electric corporation derives income from sales, exchanges or deliveries of electricity from customers using the 
electricity outside its municipal boundaries, the municipal electric corporation shall be subject to the tax imposed by this act on 
all income. If a municipal electric utility derives income from sales, exchanges or deliveries of electricity from customers using 
electricity outside its franchise area existing as of January 1, 1995, the municipal electric utility shall be subject to the tax 
imposed by the act on all income; and

(k)  A rural electric cooperative which is exclusively owned and controlled by the members it serves and is subject to the pro-
visions of P.L. 2017, c.297 (C.48:24-1 et al.), provided that all of the cooperative’s income from the sale and distribution of 
electricity is derived from sales, exchanges, or deliveries of electricity to members using electricity within its franchise area. If 
a rural electric cooperative derives income from sales, exchanges, or deliveries of electricity from customers using electricity 
outside its franchise area, that rural electric cooperative shall be subject to the tax imposed by this act on income derived from 
those sales, exchanges, or deliveries.

L.1945, c.162, s3; amended 1949, c.236, s.1; 1951, c.130; 1960, c.174, s.1; 1963, c.59; 1967, c.48; 1972, c.211, s.4; 1973, c.275; 
1975, c.170, s.1; 1991, c.184, s.22; 1993, c.338; 1997, c.162, s.1; 1998, c.114, s.1; 2002, c.40, s.2; 2017, c.297, s.20

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                                      New Jersey Gross Income Tax Partnership Payment Voucher
NJ-1065-V               2022          For period beginning             , 2022 and ending       , 20
Federal Employer ID Number (required) 
                                                           Return this voucher with payment to:
-
                                                           Filing Fee on Partnerships 
Partnership Name                                           PO Box 642
                                                           Trenton, NJ 08646-0642
Mailing Address

City, Town, Post Office               State ZIP Code

                                                           Enter amount of payment here:
Make checks payable to “State of New Jersey – PART.”
Write federal ID number and tax year on the check.
                                                           $           ,                 ,     . 0 0

                                      0241900000000000000002212060000000000

                                                  Cut Along Dotted Line

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