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2023 Form NJ-1080-C Instructions
Qualified nonresident individuals who are members of general and limited partnerships, professional athletic teams,
limited liability partnerships, limited liability companies, New Jersey 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. See
general diskette specifications.
Only individuals are eligible to file as part of a composite make an election to be included in the composite return
return. To qualify for participation in a composite return, after April 15 following the close of the tax year.
the nonresident must be a member of one of the speci-
fied entities and satisfy all of the following conditions:
Permission to File not Required
1. The individual was a nonresident for the entire tax Written permission to file a composite return is not re-
year; quired. Any entity that is eligible to file a composite re-
turn can do so without first putting the Division on notice.
2. The individual did not maintain a permanent place
of abode in New Jersey at any time during the tax
year; When to File
Returns for calendar year 2023 are due April 15, 2024.
3. The individual was not a fiscal year filer; No fiscal composite returns will be accepted.
4. The individual did not have income derived from or
connected with New Jersey sources other than the Postmark Date
income reported on composite return(s); All New Jersey Income Tax returns postmarked on or be-
fore the due date of the return are considered to be filed
5. The individual waives the right to claim any New on time. Tax returns postmarked after the due date are
Jersey personal exemption, credit, or deduction considered to be filed late. When a return is postmarked
and agrees to have the tax calculated directly on after the due date, the filing date for that return is the
the individual’s income reported on the composite date the return was received by the Division, not the
return at the highest tax rate in effect for single tax- postmark date of the return.
payers for the tax year; and
6. The individual elects to be included in a composite Extension of Time to File
return by completing and delivering to the filing en- An extension of time to file will be granted on a compos-
tity a Form NJ-1080E (Election to Participate in a ite basis only. The request for an extension of time to file
Composite Return) prior to the filing of the compos- must be made on Form NJ-630 on or before the origi-
ite return by the entity. nal due date of the return. The request must be made
under the filing entity’s federal identification number. A
An individual can participate in other New Jersey Gross six-month extension of time to file the NJ-1080-C will be
Income Tax composite returns, provided that the require- granted if at least 80% of the actual tax liability is paid in
ments of subsections 1 through 6 above are satisfied. the form of estimated or other payments by the original
Once a nonresident elects to participate in a composite due date of the return.
return, the election is binding on the individual’s heirs,
representatives, assigns, successors, executors, and ad- Taxpayers who file Form NJ-630 will not receive an ap-
ministrators and constitutes an express consent to per- proved copy. The Division will only send notification if the
sonal jurisdiction in New Jersey for New Jersey personal request for extension is denied.
Income Tax purposes.
If the requirements for extension are not satisfied, or
if the return is not filed by the extended due date, the
Election to Participate
extension will be denied and penalties and interest
Every participating member must make the election to
will be imposed from the original due date of the re-
be part of the composite return in writing each year by
turn. See Penalty and Interest Charges.
filing Form NJ-1080E with the filing entity. The elections
must be maintained in the filing entity’s files. When filed,
the composite return must include a list of the members Where to File
who are participating, as well as a list of those who have Mail Form NJ-1080-C to:
not elected, or are not qualified, to participate in the State of New Jersey
composite return. The list must include each member’s Division of Taxation
name, address, and federal identification number. A Revenue Processing Center
qualified electing nonresident participant cannot revoke PO Box 188
an election to be included in the composite return or Trenton, New Jersey 08646-0188
