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                        2021 Composite Return Instructions
Qualified nonresident individuals who are members of general and limited partnerships, professional athletic teams, 
limited liability partnerships, limited liability companies, New Jersey electing S corporations, estates, and trusts can 
participate in a composite return. Any composite return that is filed on behalf of 25 or more participants must be filed on 
diskette. General diskette specifications can be found on page 8.

Only individuals are eligible to file as part of a composite    included in the composite return or make an election to be 
return. To qualify for participation in a composite return, the included in the composite return after April 15 following the 
nonresident must be a member of one of the specified enti-      close of the tax year. 
ties and satisfy all of the following conditions:

1.  The individual was a nonresident for the entire tax         Permission to File not Required
year;                                                           Written permission to file a composite return is not required. 
                                                                Any entity that is eligible to file a composite return can do 
2.  The individual did not maintain a permanent place of        so without first putting the Division on notice.
abode in New Jersey at any time during the tax year;

3.  The individual was not a fiscal year filer;
                                                                When to File
4.  The individual did not have income derived from or          Returns for calendar year 2021 are due April 18, 2022. No 
connected with New Jersey sources other than the                fiscal composite returns will be accepted.
income reported on composite return(s);

5.  The individual waives the right to claim any New            Postmark Date
Jersey personal exemption, credit, or deduction and             All New Jersey Income Tax returns postmarked on or be-
agrees to have the tax calculated directly on the indi-         fore the due date of the return are considered to be filed on 
vidual’s income reported on the composite return at             time. Tax returns postmarked after the due date are consid-
the highest tax rate in effect for single taxpayers for         ered to be filed late. When a return is postmarked after the 
the tax year; and                                               due date, the filing date for that return is the date the return 
                                                                was received by the Division, not the postmark date of the 
6.  The individual elects to be included in a composite re-     return.
turn by completing and delivering to the filing entity a 
Form NJ-1080E (Election to Participate in a Compos-
ite Return) prior to the filing of the composite return by      Extension of Time to File
the entity.                                                     An extension of time to file will be granted on a composite 
                                                                basis only. The request for an extension of time to file must 
An individual can participate in other New Jersey Gross         be made on Form NJ-630 on or before the original due date 
Income Tax composite returns, provided that the require-        of the return. The request must be made under the filing 
ments of subsections 1 through 6 above are satisfied. Once      entity’s federal identification number. A six-month extension 
a nonresident elects to participate in a composite return,      of time to file the NJ-1080-C will be granted if at least 80% 
the election is binding on the individual’s heirs, representa-  of the actual tax liability is paid in the form of estimated or 
tives, assigns, successors, executors, and administrators       other payments by the original due date of the return.
and constitutes an express consent to personal jurisdic-
tion in New Jersey for New Jersey personal Income Tax           Taxpayers who file Form NJ-630 will not receive an ap-
purposes.                                                       proved copy. The Division will only send notification if the 
                                                                request for extension is denied. 

Election to Participate                                         If the requirements for extension are not satisfied, or if 
Every participating member must make the election to be         the return is not filed by the extended due date, the ex-
part of the composite return in writing each year by filing     tension will be denied and penalties and interest will be 
Form NJ-1080E with the filing entity. The elections must        imposed from the original due date of the return. See 
be maintained in the filing entity’s files. When filed, the     Penalty and Interest Charges.
composite return must include a list of the members who 
are participating, as well as a list of those who have not 
elected, or are not qualified, to participate in the composite 
return. The list must include each member’s name, ad-
dress, and federal identification number. A qualified electing 
nonresident participant cannot revoke an election to be 

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Where to File                                                 Rounding off to Whole Dollars
Mail Form NJ-1080-C to:                                       The money items on the return and schedules can be 
State of New Jersey                                           shown in whole dollars. This means that any amount un-
Division of Taxation                                          der 50 cents can be eliminated and amounts of 50 cents 
Revenue Processing Center                                     or more should be increased to the next higher dollar.
PO Box 188
Trenton, New Jersey 08646-0188
                                                              Amended Returns
Estimated Tax                                                 An amended Form NJ-1080-C must be filed if an 
If the filing entity has filed a composite return in the pre- amended federal return is filed for any filing entity, or if 
vious years and the amount estimated to be the total In-      the Internal Revenue Service changes or corrects any 
come Tax liability for the composite return for the current   item of income, gain, or loss previously reported. The 
tax year exceeds $400, the filing entity must make quar-      amended New Jersey return must be filed within 90 
terly estimated tax payments using Form NJ-1040-ES.           days of the date the amended federal form is filed or, in 
Instructions for calculating the estimated tax and making     the case of a federal audit, within 90 days after the final 
the payments are included with that form. Failure to          determination of the change. To amend the original com-
make estimated payments when required or pay all or           posite return, use a blank Form NJ-1080-C for the tax 
part of an underpayment will result in interest charges on    year that is to be amended and write “Amended” across 
the underpayment.                                             the top. Complete the form by entering the correct infor-
                                                              mation and enclose an explanation of the changes.

                                                              An amended composite return should also be filed if the 
Underpayment of Estimated Tax
If the filing entity failed to make the required estimated    filing entity issues amended or corrected information 
tax payments as described above, the entity must com-         returns (e.g., Form W-2, federal Schedule K-1, etc.) that 
plete Form NJ-2210, Underpayment of Estimated Tax             affect Total New Jersey Taxable Income (line 17).
by Individuals, Estates, or Trusts. Completing Form 
NJ-2210 will allow you to determine if interest on the 
underpayment is due and if so, to calculate the amount.       Penalties and Interest Charges
If you complete and enclose Form NJ-2210 with your            Penalty and interest should be included with the pay-
return, fill in the oval below line 19. Credit will not be    ment of any tax due. The Division may impose the 
given on the composite return for estimated tax pay-          following:
ments made by any of the qualified electing nonresi-
                                                              Late filing penalty: 5% per month (or part of a month) 
dent participants.
                                                              up to a maximum of 25% of the outstanding tax liability 
                                                              when a return is filed after the due date or extended due 
                                                              date. Also, a penalty of $100 per month for each month 
Accounting Method                                             the return is late may be imposed.
The accounting method used for Form NJ-1080-C must 
be the same as the accounting method used by the par-         Late payment penalty: 5% of the outstanding tax bal-
ticipants for federal income tax purposes.                    ance may be imposed.

                                                              Interest: 3% above the prime rate for every month or 
Accounting Periods                                            part of a month the tax is unpaid, compounded annually. 
The accounting period for a nonresident composite re-         At the end of each calendar year, any tax, penalties and 
turn is the calendar year.                                    interest remaining due (unpaid) will become part of the 
                                                              balance on which interest is charged.

Forms and Assistance
Forms are available on our website, by calling 1 (800)        Signatures
323-4400, or by writing to the New Jersey Division of         Form NJ-1080-C is not considered to be a return unless 
Taxation, 50 Barrack Street, PO Box 269, Trenton, NJ          it is signed and dated. If the filing entity is a general 
08695-0269, Attention: Forms Distribution Center.             partnership, a limited partnership, or a limited liability 
                                                              partnership, the return must be signed by a general 
Assistance is available by calling the Division’s Cus-        partner or the partner designated for tax matters. If the 
tomer Service Center at (609) 292-6400.                       filing entity is an electing New Jersey S corporation, the 
                                                              return must be signed by an officer of the corporation; if 
A composite return, Form NJ-1080-C, must be                   a limited liability company, by an authorized member; if 
paper-filed. The directory information for a composite        an estate, by the executor or administrator; if a trust, by 
return filed on behalf of 25 or more participants must be     a trustee. If a receiver, trustee in bankruptcy, or assignee 
submitted on diskette or rewritable CD. See page 8 for        controls the organization’s property or business, that 
general diskette specifications.

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person must sign the return. If the filing entity is a pro-   Social Security numbers are used primarily to account 
fessional athletic team, the return must be signed as         for and give credit for tax payments. The Division of 
required above depending on the type of entity.               Taxation also uses Social Security numbers in the ad  -
                                                              ministration and enforcement of all tax laws for which it 
Anyone who prepares a composite return for a fee must         is responsible.
sign the return as a “Paid Preparer” and must enter their 
Social Security number. The company or corporation 
name and federal employer identification number must          Federal/State Tax Agreement
be included, if applicable. The preparer required to sign     The New Jersey Division of Taxation and the Internal 
the composite return must sign it by hand; signature          Revenue Service have entered into a Federal/State 
stamps or labels are not acceptable. If someone pre-          Agreement to exchange income tax information in order 
pares the return at no charge, the paid preparer’s area       to verify the accuracy and consistency of information re  -
does not need to be completed. A tax preparer who fails       ported on federal and New Jersey Income Tax returns.
to sign the return or provide a correct tax identification 
number may incur a $25 penalty for each omission.
                                                              Fraudulent Return
                                                              Any person who willfully fails to file a return, files a fraud-
Privacy Act Notification                                      ulent return, or attempts to evade the tax in any manner 
The Federal Privacy Act of 1974 requires an agency re-        may be liable for a penalty not to exceed $7,500 or im-
questing information from individuals to inform them why      prisonment for a term between three and five years, or 
the request is being made and how the information is          both.
being used.

                             General Instructions for Form NJ-1080-C

General Information                                           Checking the “Yes” box will not in any way increase your 
Enter the exact legal name, trade name, if any, and ad-       tax liability or reduce your refund.
dress of the entity filing the return on behalf of its partic-
ipating members. The legal name is the name in which          For more information on the Gubernatorial Public Fi-
the business owns property or acquires debt. Enter the        nancing program, contact the New Jersey Election Law 
trade name or d/b/a (doing-business-as) name if different     Enforcement Commission at (609) 292-8700 or online. 
from the entity’s legal name.
                                                              Enclosures 
Enter the entity’s federal employer identification number     For each qualified electing nonresident partici-
(EIN).                                                        pant, a copy of the following must be enclosed with 
                                                              Form NJ-1080-C:
Enter the number of nonresident individuals participating 
                                                              •  Schedule NJK-1, Form NJ-1065, if the filing entity is 
in the composite return in the space provided.
                                                               a partnership, limited liability partnership, or limited 
Check the appropriate box to indicate the type of entity       liability company;
that is filing the return.                                    •  Form W-2, if the filing entity is a professional athletic 
                                                               team;
                                                              •  Schedule NJ-K-1, Form CBT-100S, if the filing entity 
Gubernatorial Elections Fund                                   is a New Jersey electing S corporation;
If you want to designate $1 to go to help candidates          •  Schedule D, Form NJ-1041, if the filing entity is an 
for governor pay expenses, check the “Yes” box in the 
Gubernatorial Elections Fund section of the return.            estate or trust.

Instructions for Partnerships, Limited Liability Companies, and Limited Liability Partnerships 

The income entered on line 12, Distributive Share of          Line 12 – Distributive Share of Partnership Income. 
Partnership Income, will be the combined income re-           Enter on this line the composite amount of income from 
ported in column B of Schedule NJK-1, Form NJ-1065,           the partnership that was reported on line 4, column B, 
for each qualified electing nonresident partner.              Schedule NJK-1, Form NJ-1065, for all participating part-
                                                              ners. If the composite amount is a loss, enter “0” (zero).
Lines 8 through 11. Enter “0” (zero) on each of these 
lines.

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Lines 13 through 16. Enter “0” (zero) on each of these      Credit will not be given on the composite return for esti-
lines.                                                      mated tax payments made on an individual basis by any 
                                                            of the participating partners during the tax year.
Line 17 – Total New Jersey Taxable Income. Enter on 
line 17 the total of lines 8 through 16.                    Line 23 – Tax Paid on Partners Behalf by Partner-
                                                            ship. Enter on line 23 the total amount of New Jersey 
Line 18 – Tax. Calculate the tax by multiplying the         Income Tax paid on participating partners’ behalf by the 
amount on line 17 by 10.75%.                                partnership, as shown on line 1, Part III of Schedule 
                                                            NJK-1s. Enclose a copy of Schedule NJK-1 for each par-
Line 19 – Penalty for Underpayment of Estimated             ticipating partner for which a credit is being claimed.
Tax. New Jersey’s Income Tax is a “pay-as-you-go” tax. 
You must pay the tax as you earn or receive income          Line 24 – Pass-Through Business Alternative Income 
throughout the year. If you do not pay enough tax on the    Tax Credit. Enter the total shares of tax for participating 
income you received, you may owe interest (see Esti-        members from Schedule PTE-K-1s received from pass-
mated Tax).                                                 through entities, or from Schedule NJK-1s received from 
                                                            estates or trusts. Enclose a copy of Schedule PTE-K-1 
To determine the amount of interest for the underpay-       or Schedule NJK-1 for each member for which a credit is 
ment of estimated tax, complete Form NJ-2210, Under-        being claimed.
payment of Estimated Tax by Individuals, Estates, or 
Trusts. Enter on line 19 the amount of interest due from    Line 25 – Total Payments/Credits. Enter on line 25 the 
line 19, Form NJ-2210. Fill in the oval at line 19 and en-  total of lines 21 through 24.
close Form NJ-2210 with your return.
                                                            Line 26 – Amount Due. If line 20 is more than line 25, 
Line 20 – Total Tax and Penalty. Enter on line 20 the       there is a balance due. Make your check for the total 
total of lines 18 and 19.                                   amount payable to “State of New Jersey - TGI.”

Line 21 – Total New Jersey Tax Withheld. Enter “0”          Line 27 – Overpayment. If line 20 is less than line 25, 
(zero) on line 21.                                          there is an overpayment.

Line 22 – Estimated Payments/Credit from 2020               Line 28 – Refund. Enter on line 28 the amount from line 
Composite Return. Enter on line 22 the total of:            27 that you want refunded to the partnership.

•  Estimated tax payments made by the partnership for       Line 29 – Credit to 2022 Tax. Subtract line 28 from line 
 2021;                                                      27. Enter the result on line 29. This is the amount that 
•  Credit, if any, applied from the partnership’s 2020      will be credited to the 2022 composite tax liability.
 composite return;
•  Amount, if any, paid to qualify for an extension of time 
 to file.

                   Instructions for New Jersey Electing S Corporations 

Lines 8 through 12. Enter “0” (zero) on each of these       Line 19 – Penalty for Underpayment of Estimated 
lines.                                                      Tax. New Jersey’s Income Tax is a “pay-as-you-go” tax. 
                                                            You must pay the tax as you earn or receive income 
Line 13 – Net Pro Rata Share of S Corporation In-           throughout the year. If you do not pay enough tax on the 
come. Enter on this line the combined amount of S           income you received, you may owe interest (see Esti-
Corporation Income that was reported on line 1, Part II,    mated Tax).
Schedule NJ-K-1, Form CBT-100S for all participating 
shareholders. If the combined amount of S Corporation       To determine the amount of interest for the underpay-
Income is a loss, enter “0” (zero).                         ment of estimated tax, complete Form NJ-2210, Under-
                                                            payment of Estimated Tax by Individuals, Estates, or 
Lines 14 through 16. Enter “0” (zero) on each of these      Trusts. Enter on line 19 the amount of interest due from 
lines.                                                      line 19, Form NJ-2210. Fill in the oval at line 19 and en-
                                                            close Form NJ-2210 with your return.
Line 17 – Total New Jersey Taxable Income. Enter on 
line 17 the total of lines 8 through 16.                    Line 20 – Total Tax and Penalty. Enter on line 20 the 
                                                            total of lines 18 and 19.
Line 18 – Tax. Calculate the tax by multiplying the 
amount on line 17 by 10.75%.

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Line 21 – Total New Jersey Tax Withheld. Enter “0”           Line 23 – Tax Paid on Partners Behalf by Partner-
(zero) on line 21.                                           ship. Enter “0” (zero) on line 23.

Line 22 – Estimated Payments/Credit from 2020                Line 24 – Pass-Through Business Alternative Income 
Composite Return. Enter on line 22 the total of:             Tax Credit. Enter the total shares of tax for participating 
                                                             members from Schedule PTE-K-1s received from pass-
•  Estimated tax payments made by the New Jersey             through entities, or from Schedule NJK-1s received from 
   electing S corporation for 2021.                          estates or trusts. Enclose a copy of Schedule PTE-K-1 
•  Amount, if any, paid to qualify for an extension of       or Schedule NJK-1 for each member for which a credit is 
   time to file.                                             being claimed.
•  In addition, the total on line 22 must include any 
                                                             Line 25 – Total Payments/Credits. Enter on line 25 the 
   payments made by an S corporation on behalf of 
                                                             total of lines 21 through 24.
   any nonresident nonconsenting shareholders who 
   have elected to participate in the composite return.      Line 26 – Amount Due. If line 20 is more than line 25, 
   If a nonresident nonconsenting shareholder elects         there is a balance due. Make your check for the total 
   to participate in a composite return, the share-          amount payable to “State of New Jersey - TGI.”
   holder’s Social Security number reported on Form 
   NJ-1040-SC (Payment on Behalf of Nonconsenting            Line 27 – Overpayment. If line 20 is less than line 25, 
   Shareholders) must be the same as the number              there is an overpayment.
   shown on Form NJ-1080-C as the entity’s federal 
   identification number. If the shareholder’s Social        Line 28 – Refund. Enter on line 28 the amount from line 
   Security number and the entity’s identification num-      27 that you want refunded to the S corporation.
   ber are not the same, credit will not be given on 
   Form NJ-1080-C.                                           Line 29 – Credit to 2022 Tax. Subtract line 28 from line 
                                                             27. Enter the result on line 29. This is the amount that 
Credit will not be given on the composite return for esti-   will be credited to the 2022 composite tax liability.
mated tax payments made on an individual basis by any 
of the participating shareholders during the tax year.

                             Instructions for Estates and Trusts 

Lines 8 through 14. Enter “0” (zero) on each of these        To determine the amount of interest for the underpay-
lines.                                                       ment of estimated tax, complete Form NJ-2210, Under-
                                                             payment of Estimated Tax by Individuals, Estates, or 
Line 15 – Net Gains or Income Derived Through                Trusts. Enter on line 19 the amount of interest due from 
Estates or Trusts. Enter on this line the combined           line 19, Form NJ-2210. Fill in the oval at line 19 and en-
amount of estate or trust income that was distributed to     close Form NJ-2210 with your return.
all participating beneficiaries, but only to the extent that 
those items were attributable to New Jersey sources and      Line 20 – Total Tax and Penalty. Enter on line 20 the 
included in the amounts reported on Schedule E, Form         total of lines 18 and 19.
NJ-1041. If no estate or trust income was distributed, 
enter “0” (zero).                                            Line 21 – Total New Jersey Tax Withheld. Enter “0” 
                                                             (zero) on line 21.
Line 16 – Other Income. Enter “0” on this line.
                                                             Line 22 – Estimated Payments/Credit from 2020 
Line 17 – Total New Jersey Taxable Income. Enter on          Composite Return. Enter on line 22 the total of:
line 17 the total of lines 8 through 16.
                                                             •  Estimated tax payments made by the estate or 
Line 18 – Tax. Calculate the tax by multiplying the              trust for 2021
amount on line 17 by 10.75%.                                 •  Amount, if any, paid to qualify for an extension of 
                                                                 time to file. 
Line 19 – Penalty for Underpayment of Estimated 
Tax. New Jersey’s Income Tax is a “pay-as-you-go” tax.       Credit will not be given on the composite return for esti-
You must pay the tax as you earn or receive income           mated tax payments made on an individual basis by any 
throughout the year. If you do not pay enough tax on the     of the participating beneficiaries during the tax year.
income you received, you may owe interest (see Esti-
                                                             Line 23 – Tax Paid on Partners Behalf by Partner-
mated Tax).
                                                             ship. Enter “0” (zero) on line 23.

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Line 24 – Pass-Through Business Alternative Income          Line 27 – Overpayment. If line 20 is less than line 25, 
Tax Credit. Enter the total shares of tax for participating there is an overpayment.
members from Schedule PTE-K-1s received from pass-
through entities, or from Schedule NJK-1s received from     Line 28 – Refund. Enter on line 28 the amount from 
estates or trusts. Enclose a copy of Schedule PTE-K-1       line 27 that you want refunded to the estate or trust.
or Schedule NJK-1 for each member for which a credit is 
being claimed.                                              Line 29 – Credit to 2022 Tax. Subtract line 28 from line 
                                                            27. Enter the result on line 29. This is the amount that 
Line 25 – Total Payments/Credits. Enter on line 25 the      will be credited to the 2022 composite tax liability.
total of lines 21 through 24.

Line 26 – Amount Due. If line 20 is more than line 25, 
there is a balance due. Make your check for the total 
amount payable to “State of New Jersey - TGI.”

                             Instructions for Professional Athletic Teams

Line 8 – Wages, salaries, tips and other employee               composite return for estimated tax payments made 
compensation. Enter on this line the combined amount            on an individual basis by any of the participating 
of wages that was paid by the team to the participating         nonresident athletes during the tax year.
athletes as a result of duty days spent in New Jersey 
during the tax year.                                        Line 23 – Tax Paid on Partners Behalf by Partner-
                                                            ship. Enter “0” (zero) on line 23.
Lines 9 through 16. Enter “0” (zero) on each of these 
lines.                                                      Line 24 – Pass-Through Business Alternative Income 
                                                            Tax Credit. Enter the total shares of tax for participating 
Line 17 – Total New Jersey Taxable Income. Enter on         members from Schedule PTE-K-1s received from pass-
line 17 the total of lines 8 through 16.                    through entities, or from Schedule NJK-1s received from 
                                                            estates or trusts. Enclose a copy of Schedule PTE-K-1 
Line 18 – Tax. Calculate the tax by multiplying the         or Schedule NJK-1 for each member for which a credit is 
amount on line 17 by 10.75%.                                being claimed.

Line 19 – Penalty for Underpayment of Tax. New Jer-         Line 25 – Total Payments/Credits. Enter on line 25 the 
sey’s Income Tax is a “pay-as-you-go” tax. You must pay     total of lines 21 through 24.
the tax as you earn or receive income throughout the 
year. If you do not pay enough tax on the income you re-    Line 26 – Amount Due. If line 20 is more than line 25, 
ceived, you may owe interest (see Estimated Tax).           there is a balance due. Make your check for the total 
                                                            amount payable to “State of New Jersey - TGI.”
To determine the amount of interest for the underpay-
ment of estimated tax, complete Form NJ-2210, Under-        Line 27 – Overpayment. If line 20 is less than line 25, 
payment of Estimated Tax by Individuals, Estates, or        there is an overpayment.
Trusts. Enter on line 19 the amount of interest due from 
line 19, Form NJ-2210. Fill in the oval at line 19 and en-  Line 28 – Refund. Enter on line 28 the amount from 
close Form NJ-2210 with your return.                        line 27 that you want refunded to the team.

Line 20 – Total Tax and Penalty. Enter on line 20 the       Line 29 – Credit to 2022 Tax. Subtract line 28 from line 
total of lines 18 and 19.                                   27. Enter the result on line 29. This is the amount that 
                                                            will be credited to the 2022 composite tax liability.
Line 21 – Total New Jersey Tax Withheld. Enter on 
line 21 the total New Jersey Income Tax withheld.

Line 22 – Estimated Payments/Credit from 2020 
Composite Return. Enter on line 22 the total of:

•  Estimated tax payments, if any, made by the team 
 for 2021.
•  Amount, if any, paid to qualify for an extension of 
 time to file.
•  Credit, if any, applied from the team’s 2020 com-
 posite return. Credit will not be given on the 

                                                                                                                       7

                      Instructions for Schedules A and B 

Schedule A                                                    Schedule B
Participant Directory                                         Nonparticipant Directory
List all participants. Be sure to include their name, princi- List all members of the filing entity, including partner-
pal address, and Social Security number. Indicate each        ships and corporations, that have not elected to or are 
participant’s share of New Jersey taxable income and          not qualified to participate in the composite return. Be 
the amount of New Jersey Gross Income Tax liability.          sure to include each member’s name, principal address, 
Enclose additional sheets if necessary.                       and Social Security number or EIN. Enclose additional 
                                                              sheets if necessary.
Any composite return that is filed on behalf of 25 or more 
participants must be filed on diskette. See General Dis-      If Schedule A is required to be submitted on diskette 
kette Specifications.                                         because there are 25 or more participants, Schedule B 
                                                              must also be submitted on diskette. 

                      Instructions for Completing Form NJ-1080E 
Every qualified nonresident who chooses to participate in a composite return must read and complete Form NJ-1080E (or 
a form substantially similar), and return it to the filing entity. Form NJ-1080E must be completed and returned to the filing 
entity no later than April 15 following the close of the tax year. The election to participate cannot be revoked after April 15.

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                             General Diskette Specifications
                                        Form NJ-1080-C
                             Participant and Nonparticipant Directory

The New Jersey Division of Taxation requires Participant and Nonparticipant Directory information (Schedules A and B of 
Form NJ-1080-C) to be filed on diskette or rewritable CD when there are 25 or more participants. Form NJ-1080-C (com-
posite return) cannot be filed on a diskette or rewritable CD, but must be filed on the paper return. A filing entity with less 
than 25 participants can also file on diskette or rewritable CD, but is not required to do so.

In addition to the standard format, Form NJ-1080-C Participant and Nonparticipant Directory information can be filed using 
an EXCEL spreadsheet. (Note: An EXCEL spreadsheet must be saved as a ‘Formatted Text (Space Delimited)’ file (prn).

To be compatible, a diskette file must meet the following specifications:

(a)  Only one “A” record and one “T” record must exist per file. The “A” record identifies the entity for which the partici-
    pant and nonparticipant directories are being reported and must be the first record on the file. A “D” record for each 
    individual must follow the “A” record. A “D” record must be written for each participant and nonparticipant. The “T” 
    record contains the number of “D” records reported and must be written after the last “D” record.

(b)  If a diskette was used previously for other data, reformat it before using it for an NJ-1080-C Participant/Nonpartici-
    pant Directory submittal.

(c)  All diskettes and rewritable CDs should be virus scanned before submission to the New Jersey Division of Taxation. 
    If the Division of Taxation detects a virus, the diskette(s) may be returned unprocessed.

(d)  Data must be recorded in UPPERCASE.

(e)  Each file must contain composite return information for a single tax year only. A file containing multiple tax years will 
    be rejected.

(f) The external label must indicate the file name, return year, federal EIN, name of the entity submitting the file, and 
    personal computer operating system/software package used (Example: Windows 10/Excel 2013).

(g)  A diskette file can consist of multiple diskettes. The external diskette label must indicate the proper sequence (e.g., 
    VOL 1 of 3). If a file consists of multiple diskettes the “A” record must be the first record on the first diskette in the se-
    quence. The “T” record must be the last record on the last diskette in the sequence.

(h)  Use the column width indicated for each column for the entire file.