RECORD LAYOUT AND DESCRIPTION
                                        STANDARD FORMAT

• Data must be recorded in standard ASCII code.

• Records must be a fixed length of 235 bytes per record.

• Delimiter character commas (,) must not be used.

• Positions 234 and 235 of each record have been reserved for use as carriage return/line feed (CR/LF) characters.

• All diskettes must contain the 8-character entry NJ1080DR as the file name.  The New Jersey Division of Taxation will reject
  and return unprocessed any diskette not properly identified internally by NJ1080DR.  A diskette must not contain any file or
  data set other than NJ1080DR.  Do not include an extension on the file name.

• Data must be recorded in UPPER CASE.

                                                  “A” RECORD

Field Position Field Title                     Length                         Description and Remarks

  1            Record Type                        1      Required.  Enter “A”

  2-5          Return Year                        4      Required.  Enter return year for Form NJ-1080-C.  For 2000,
                                                         enter “2000”.

  6-17         Federal EIN                        12     Required.  Enter the entity’s Federal EIN as it appears on
                                                         Form NJ-1080-C.  If the Federal EIN as it appears on Form
                                                         NJ-1080-C is nine digits in length, enter three zeros in the
                                                         last three positions of this field.  Do not enter dashes.

  18-62        Filler                             45     Enter blanks.

  63-97        Composite Name                     35     Required.  Enter the entity’s name as it appears on Form NJ-
                                                         1080-C.  Left justify and fill with blanks.

  98-132       Composite Trade Name               35     Enter the entity’s trade name, if applicable, as it appears of
                                                         Form NJ-1080-C.  Left justify and fill with blanks.

  133-167      Composite Street Address           35     Required.  Enter the entity’s street address as it appears on
                                                         Form NJ-1080-C.  Left justify and fill with blanks.

  168-192      Composite City                     25     Required.  Enter the entity’s city as it appears on Form NJ-
                                                         1080-C.  Left Justify and fill with blanks.

  193-194      Composite State                    2      Required.  Enter the entity’s state abbreviation as it appears
                                                         on Form NJ-1080-C.

  195-203      Composite Zip Code                 9      Enter the entity’s nine digit zip code if known.  If the four
                                                         digit extension is not known, enter the five digit zip code
                                                         followed by four zeroes.  Do not enter a dash in this field.

  204-232      Filler                             29     Enter blanks.

                           RECORD LAYOUT AND DESCRIPTION
                                      STANDARD FORMAT

                                      “A” RECORD (Continued)
Field Position Field Title                 Length              Description and Remarks

233            X                           1      Required.  Enter “X”

234-235        CR/LF                       2      Required.  Enter Carriage Return/Line Feed (CR/LF).

                                           “D” RECORD

1              Record Type                 1      Required.  Enter “D”

2-5            Return Year                 4      Required.  Enter return year for Form NJ-1080-C.  Must be
                                                  the same year entered in Record “A”.

6-17           Composite Federal EIN       12     Required.   Enter the entity’s Federal EIN as it appears on
                                                  the “A” record.

18             Participant/Non-participant 1      Required.  Enter a “1” (one) for a participant with total
               Indicator                          income less than $250,000, or “2” (two) for a participant
                                                  with income greater than or equal to $250,000, or a “3”
                                                  (three) for a nonparticipant.

19-27          Social Security Number      9      Enter the participant’s social security number or the social
                                                  security number/EIN of the nonparticipant.  Do not enter
                                                  dashes.

28-47          Last Name                   20     Required.  Enter last name of participant/nonparticipant.
                                                  Left justify and fill with blanks.  If nonparticipant is not an
                                                  individual, enter the name of the entity.

48-62          First Name                  15     Required.  Enter first name of participant/nonparticipant.
                                                  Left justify and fill with blanks.

63-132         Filler                      70     Enter blanks.

133-167        Street Address              35     Enter the participant’s/nonparticipant’s street address.  Left
                                                  justify and fill with blanks.

168-192        City                        25     Enter the participant’s/nonparticipant’s city.  Left justify and
                                                  fill with blanks.

193-194        State                       2      Enter the participant’s/nonparticipant’s state abbreviation.

195-203        Zip Code                    9      Enter the participant’s/nonparticipant’s nine digit zip code.
                                                  If the four digit extension is unknown, enter the five digit
                                                  zip code followed by four zeros.

204-214        Taxable Income              11     Enter the participant’s taxable income for New Jersey Gross
                                                  Income Tax purposes.  If a nonparticipant (position 18 =
                                                  “3”) fill with zeros.

                                                  NOTE:  All money amounts must be entered in dollars
                                                  and cents.  The right-most two positions represent cents
                                                  in the money amount fields.  Do not enter dollar signs,
                                                  commas, decimal points or negative amounts.  Positive
                                                  amounts are indicated by placing a “+” (plus) in the left-
                                                  most position of the money amount field.  Each money
                                                  amount field must contain 10 numeric characters.
                                                  Unused positions must be filled with zeros.

                           RECORD LAYOUT AND DESCRIPTION
                               STANDARD FORMAT

                                          “D” RECORD (Continued)

Field Position Field Title                Length                Description and Remarks

215-225        NJ Income Tax              11     Enter the participant’s New Jersey Income Tax.  If a
                                                 nonparticipant (position 18 = “3”) fill with zeros.  See note
                                                 above.

226-232        Filler                     7      Enter blanks.

233            X                          1      Required.  Enter “X”

234-235        CR/LF                      2      Required.  Enter Carriage Return/Line Feed  (CR/LF).

                                          “T” RECORD

1              Record Type                1      Required.  Enter “T”

2-5            Return Year                4      Required.  Enter return year for Form NJ-1080-C.  Must be
                                                 the same year entered in Record “A”.

6-17           Composite                  12     Required.  Enter the entity’s Federal EIN as it appears
               Federal EIN                       on the “A” record.

18-225         Filler                     208    Enter blanks.

226-232        Number of                  7      Required.  Enter the number of “D” records reported
               Participant/Nonparticipant        for the preceding “A” record.  Right justify and zero fill.
               Records Reported

233            X                          1      Required.  Enter “X”

234-235        CR/LF                      2      Required.  Enter Carriage Return/Line Feed (CR/LF).