PDF document

- 1 -

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. %

- 2 -

Enlarge image

NJ-NR-A Instructions
If business activities are carried on both inside and outside Line 3 – Tangible Personal Property Owned
New Jersey, business income may be allocated to deter- Column A
mine the amount of income from New Jersey sources. Enter on line 3, column A, the average value of the tangible
personal property that was owned and used in the business
Be sure that Form NJ-NR-A is enclosed with Form for the period covered by the return. Include property lo-
NJ-1040NR, NJ-1041, NJ-1065, or PTE-100, and that the cated both inside and outside New Jersey.
name and address on the Business Allocation Schedule
agree exactly with the name and address on the return Column B
with which it is enclosed. Enter on line 3, column B, the average value of the tangible
personal property that was owned and used in the business
in the State. Include only property located in New Jersey.
Section 1 – Business Locations
Use Section 1 to list the locations where the business ac- Line 4 – Totals
tivities are conducted. In columns (a) and (b), list the exact Column A
locations at which the business carries on activities both Add lines 1–3 of column A and enter the total on line 4,
inside and outside the State. List all business locations. In column A.
column (c), describe the places listed in columns (a) and
(b) (i.e., branch office, agency, factory, warehouse, etc.). Column B
In column (d), indicate whether the business rents or owns Add lines 1–3 of column B and enter the total on line 4,
each location listed. Enclose additional sheets if necessary. column B.

Section 2 – Average Values Section 3 – Business Allocation Percentage
Use Section 2 to determine the average values of your Use Section 3 to determine the business allocation percent-
business assets. The average value of property owned is age that must be applied to business income. The business
determined by adding (1) the book value of the property at allocation percent age must be applied to business income
the beginning of the tax year and (2) the book value of the from all sources to determine the amount from New Jersey
property at the end of the tax year and dividing the sum by sources.
two.
Line 1 – Average Values of Property
The average value of property rented or leased is valued Line 1a – In New Jersey
at eight times the annual rent. Rent includes any amounts Enter on line 1a the average values of the business prop-
paid in addition to, or accrued in lieu of, rent for the period erty in New Jersey from line 4, column B, Section 2.
covered by the return (such as interest, taxes, insurance,
and repairs). Line 1b – Everywhere
Enter on line 1b the average values of the business prop-
Line 1 – Real Property Owned erty from everywhere (both inside and outside New Jersey)
Column A from line 4, column A, Section 2.
Enter on line 1, column A, the average value of the real
property listed in Section 1 that was owned for the period Line 1c – Percentage in New Jersey
covered by the return. Include property located both inside Divide the amount on line 1a by the amount on line 1b. The
and outside New Jersey. result will be 100% or less. Enter the result on line 1c.

Column B Line 2 – Total Receipts From All Sales, Services,
Enter on line 1, column B, the average value of the real and Other Business Transactions
property listed in Section 1 that was owned in the State. In- Line 2a – In New Jersey
clude only property located in New Jersey. Enter on line 2a the total receipts from all sales made, ser-
vices performed, and business transactions conducted in
Line 2 – Real and Tangible Property Rented New Jersey during the period covered by the return. This
Column A includes sales made and services performed by partners,
Enter on line 2, column A, the average value of property,
employees, agents, agencies, or independent con tractors
both real and tangible, that was rented for the period cov-
of the business situated at or sent out from, the offices of
ered by the return. Include property located both inside and
the business (or its agencies) located in New Jersey. For
outside New Jersey.
example, if a sales person working out of the New Jersey
office of the business cov ers the states of New Jersey, New
Column B
Enter on line 2, column B, the average value of property, York, and Pennsylvania, all sales made are to be allocated
both real and tangible, that was rented in the State. Include to New Jersey and reported on line 2a.
only property located in New Jersey.

- 3 -

Enlarge image

Line 2b – Everywhere
Enter on line 2b the total receipts from all sales made, ser-
vices per formed, and business transactions conducted both 
inside and outside New Jersey during the period covered 
by the return.

Line 2c – Percentage in New Jersey
Divide the amount on line 2a by the amount on line 2b. The 
result will be 100% or less. Enter the result on line 2c.

Line 3 – Wages, Salaries, and Other Personal 
  Compensation Paid During the Year
Line 3a – In New Jersey
Enter on line 3a the total wages, salaries, and other per-
sonal com pensation paid to employees in connection with 
operations carried on in New Jersey during the period 
covered by the return. Compensation is paid in connection 
with operations carried on in New Jersey if work is based in 
an office or other place of business located in New Jersey. 
Include only amounts paid to employees on line 3a. Do not 
include payments to independent contractors, indepen-
dent sales agents, etc.

Line 3b – Everywhere
Enter on line 3b the total compensation paid to employees 
both inside and outside New Jersey during the period cov-
ered by the return. Do not include payments to indepen-
dent contractors, independent sales agents, etc.

Line 3c – Percentage in New Jersey
Divide the amount on line 3a by the amount on line 3b. The 
result will be 100% or less. Enter the result on line 3c.

Line 4 – Sum of New Jersey Percentages
Add lines 1c, 2c, and 3c and enter the total on line 4.

Line 5 – Business Allocation Percentage
Divide the total on line 4 by three and enter the result on 
line 5. Also enter this percentage on the appropriate line of 
the following returns:
•  Part III, Form NJ-1040NR;
•  Line 16b, Form NJ-1065;
•  Schedule D, Form NJ-1041.

If one of the fractions (property, receipts, or payroll) is 
missing, the other two percentages are added and the sum 
is divided by two. If two of the fractions are missing, the 
remaining percentage can be used as the allo cation factor. 
A fraction is not missing merely because its numerator is 
zero, but is missing if its denominator is zero.

PDF file checksum: 179491979

(Plugin #1/9.12/13.0)