INTRODUCTION
I.
INTRODUCTION
The information
contained in this handbook is designed to assist practitioners in
successfully filing New Jersey Partnership Tax Returns (NJ-1065)
in an electronic format for their clients. If you have any questions,
comments, or suggestions, you may direct them:
For those Practitioners who are already familiar with the NJ-1040
E-file programs, please note differences with the NJ-1065 program
as follows:
- This is
a stand alone filing. It is not associated with the IRS.
- Although
practitioners must have an EFIN, they do not have to register
with New Jersey to participate.
- Returns
are submitted directly to the State of New Jersey by the Transmitters.
- Rejected
returns can be re-submitted electronically.
- Amended returns
can be e-filed.
- Acknowledgements
will still be sent through GAC TaxPro.
- Payments
can be, and we encourage them to be, made electronically.
II.
WHO CAN FILE
New Jersey
will accept all partnership returns electronically. All
partnerships of 10 or more must file electronically. Partnerships
that do not file electronically could be subject to penalties and
interest for non-compliance. Your software product should be able
to support the NJ-1065 forms as well as all supporting partnership
documents that New Jersey accepts electronically.
In
addition, New Jersey partnerships with 50 or fewer partners
can file using the Division of Taxation’s online
application at: https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=43.
For additional information, please visit Taxation's web
site at http://www.state.nj.us/treasury/taxation/pdf/other_forms/partnership/071065parti.pdf.
III.
ACCEPTANCE INTO THE E-FILE NJ-1065 PROGRAM
Practitioners
- No registration is required to e-file the NJ-1065,
but practitioners must have an EFIN.
Software
Vendors/Developers - All developers must
demonstrate the ability to prepare and transmit an acceptable
electronic New Jersey NJ-1065 and all additional forms and schedules.
Developers must meet all of the criteria set forth in the record
layouts and must pass the test process. Software developers
must also provide a copy of their product, with documentation,
to the Division.
Transmitters
- Transmitters who have not previously registered with
New Jersey, regardless of their address, must submit a
properly completed registration form. It is important that all ETIN numbers are
registered.
IV.
FORMS
The following
forms and schedules are supported in the electronic filing application:
| Partnership Return |
NJ-1065 |
| Tiered Partnership |
Schedule A |
| Corporation Allocation
Schedule |
Schedule J |
| Business Allocation
Schedule |
Schedule NJ-NR-A |
| Partnership Directory |
|
| Partnership Return
Voucher |
PART-100 |
Partnership Tentative
Return and
Application for Extension of Time
to File |
PART-200-T |
| NJ
& Federal Schedule |
K-1 |
| Schedule L |
Gain (Loss) from Disposition of Assets |
| Schedule B |
Sheltered Workshop Tax Credit |
Other supporting
documents required with the paper NJ-1065 are not required to be
submitted with the e-filed return. The partnership should retain
copies of those documents with their records.
V.
DIRECT DEBIT
New Jersey
will not offer Direct Deposit. Approved refunds
from partnership filings will be paid by paper check.
New
Jersey will offer Direct Debit. Amounts
due for fees and/or taxes may be paid by either electronic
funds transfer (EFT) or direct debit from the taxpayer's
account (e-check). Direct debit can be made from either
a checking or a savings account.
The
date the funds are transferred (settlement date) may be
chosen by the filer. If a Saturday, Sunday or Bank Holiday is
selected, the next business day after the return
is submitted will be selected. If payment is made
after the due date, interest will be assessed.
All
taxpayers with annual tax liability due to the Division
of Taxation of $10,000 or more are required to make their
payments electronically. Basic information regarding penalties
for failure to pay electronically may be found on the
Division of Taxation web site at: http://www.state.nj.us/treasury/taxation/pdf/other_forms/partnership/071065parti.pdf
Other questions
about interest and penalty assessments for failure to comply with
this requirement should be addressed to the Division of Taxation
at 609.292.6400.
VI.
PAYMENTS
You may submit
the PART-100 electronically if you choose Direct Debit. You may
select a settlement date for any business day after the date the
return is submitted. If a Saturday, Sunday or Bank Holiday is selected,
the next business day will automatically be selected. If
a payment date is selected after the due date, interest will be
assessed.
Your
software should produce a payment voucher PART-100 and
PART-160 when a payment is due. It should also create
the PART-200-T voucher if you are requesting an extension
to file.
Payments by
check should be forwarded along with the appropriate paper voucher
(PART-100 or PART-200-T) to the following address:
FILING FEE
AND TAX ON PARTNERSHIP
PO BOX 642
Trenton NJ, 08645-0642
Payment
by paper check is not acceptable if the partnership’s
prior year, total annual tax liability is over $10,000.
VII.
MONITORING AND SUSPENSION OF PRIVILEGES
New Jersey
monitors all parties involved in the electronic filing process.
All entities involved in this process are subject to the rules and
regulations set forth in this publication, as well as the laws,
statutes, rules, and regulations that relate to New Jersey Partnership
Taxes and Fees. Failure to comply may result in warnings or suspension
from the program. Electronically filed returns from entities suspended
from the program will not be accepted.
VIII.
PROVIDING DOCUMENTS TO TAXPAYERS
Practitioners
must furnish taxpayers with documentation of all New Jersey forms
filed on their behalf. This should include, but is not be limited
to, a properly completed NJ-1065. In addition, the Practitioner
should advise both the partnership and the partners to retain their
copies of the NJK-1, Partner's Share of Income, and the Consent
for Election. The practitioner should also advise the taxpayer to
retain the documents used in the preparation of their return.
IX.
CONTACTING THE DIVISION
Practitioners
and Transmitters - Technical calls dealing
with transmissions, acknowledgment records, testing, etc., can
be directed to the Division of Revenue, E-filing Hotline at
609.633.1132.
Practitioners
- Practitioners have a special line that they can utilize when
calling the Division of Taxation on tax related matters. They
should use that number.
Taxpayers
- All taxpayer inquiries on tax related matters should be directed
to the New Jersey Division of Taxation Call Center - 609.292.6400.
Personnel at any other number will not be able to assist with
inquiries regarding the taxes, fees, regulations or any other
matter dealing with partnership filings.
Questions
about the technical aspects of electronic filing can be directed
to the E-filing hotline at 609.633.1132, and questions about acknowledgments
should be placed with your Transmitter.
X.
EXTENSIONS
In certain
circumstances, New Jersey will allow electronic returns to be e-filed
beyond the normal deadline. They will require the timely filing
of a PART-200-T, Partnership Tentative Return And Application for
Extension of Time to File, with payment. The PART-200-T may be e-filed
or filed on paper.
XI.
ACKNOWLEDGMENTS
New Jersey
acknowledges all electronic partnership returns received. An acceptance
from New Jersey does not imply that the return, in its entirety,
is correct. It acknowledges only that the return conforms to the
required standards for electronic filing.
Acknowledgments
will be transmitted through the GAC TaxPro system.
Acknowledgment
Service
New Jersey
will use GAC TaxPro's Electronic Filing Acknowledgment System
as the system for transmission and retrieval of acknowledgments.
This system enables transmitters to receive acknowledgments
for Practitioners filing New Jersey partnership returns. Interested parties
should contact GAC TaxPro to register as a client and obtain
a mailbox for receipt of acknowledgments. GAC TAxPro can be
reached:
Acknowledgment
Process/Transmitters
Electronic
returns will be acknowledged through GAC TaxPro. Transmitters
will be required to retrieve and forward acknowledgments to
the appropriate Practitioners within twenty-four hours. Acknowledgments,
if applicable, will contain an error code to signify that there
is a problem with their procedures.
Acknowledgments
can fall into one of four categories: Accepted (A), Rejected (R),
Duplicate (D), or Conditionally (C).
Accepted
returns have successfully passed through initial processing for
acceptance into New Jersey’s program. An acceptance does not
imply that the return in its entirety is correct; rather, it acknowledges
that the return conforms to the required standards.
Rejected
have failed the initial processing and did not conform
to the required standards. A rejected return should be refiled electronically.
Rejected returns will show the error codes for up to 10 errors and
it is the obligation of the filer to review in detail the report
before re-filing. If there are 10 or more partners, the rejected
return must be refiled electronically.
Duplicate
indicates that a return has been previously accepted for the
partnership. It may be an indication of an attempt to file an
amended return or a previously accepted return. Amended returns
should be e-filed. More than one return may be filed in one
calendar year; e.g., if the partnership changes its fiscal year
to a calendar year basis. Two returns having different ending
dates will not be considered to be duplicate returns.
Conditional
acceptance relates to returns that have passed the initial
processing but failed to follow some correctable administrative
procedure.
Conditional
returns relating to non-registered transmitters require the
submission of a properly completed registration form. Subsequent
acknowledgments will be either 'Accepted' or 'Rejected' and
the practitioner should then follow the procedures for those
categories of acknowledgments. The registration form can be
found on the Division’s web site at:
http://www.state.nj.us/treasury/revenue/revprnt.
Acknowledgment Codes
All of the
possible codes that could appear in an acknowledgment record are
listed below. Changes to these lists during the year will be posted
on the Division's web site.
Acceptance
Codes
The following codes relate to the State Detail Record Field 0050.
Code
Translation
A = Accepted
R = Rejected
D = Duplicate
C = Conditional
Error
Codes
These codes relate to the State ACK Reject Record, Field 0090.
Field 0090 provides the 3-digit error code for the first error
identified. Additional errors will be identified on fields 0110
through 0190.
Error
Code List
The Error Code List is available on the Division of Revenue's
web site at http://www.state.nj.us/treasury/revenue/nj1065errs.htm
.
XII.
RECORD LAYOUT
The state acknowledgment
is comprised of three records. (See Appendix A .)
XIII.
EXAMPLES
The following
examples are provided to illustrate the data in the State Detail
Record.
Example
# 1 - The return was received without errors:
ACK Key Record, Field 0050 = A (The "A" in field 0050 indicates
an accepted record.)
No ACKR reject record will be generated.
Example
# 2 - The return has errors.
ACK Key Record (ACK), Field 0050 = R (The "R" in field 0050 indicates
a rejected record.)
ACK Error
Record (ACKR), Field 0080 will = the 4-digit Field number where
the error occurred.
Field 0090 will = the 3-digit error
code from the error code list if there was one error. If there
is more
than one error, the error codes will be listed in the Error
Record fields 0110 through 0190. Errors in
excess of 10 will
not be shown on the ACK Record.
| Example:
|
If ACKR
Field 0090 = 114, it indicates the partnership’s FEIN
is missing from the NJ-1065. |
XIV.
CALENDAR
| Periods
ending |
1/1/07
- 12/31/07 |
| Deadline
to register |
None,
but must register prior to transmitting |
| Begin
live transmissions |
When
notified |
| Last
date for timely filing |
The
15th day of the fourth month
after the end of the partnership's year. |
| Last
date for late transmissions |
When
notified
|
XV.
TELEPHONE NUMBERS, AND MAILING ADDRESSES
The following
numbers are provided for your information:
| Client
Registration |
609
292-1730 |
| Director's
Office - Revenue |
609
984-3997 |
| Director's
Office - Taxation |
609
292-5185 |
| E-FILE
Hotline |
609
633-1132 |
| Electronic
Funds Transfer (EFT) |
609
984-9830 |
| Forms
- TaxFax |
609
826-4500 |
| Forms
- Tax Talk |
800
323-4400 (Touch-tone phones in NJ only) |
| Tax
Call Center |
609
292-6400 |
| Some
of the more common URLs and e-mail addresses: |
|
Division of Revenue: Homepage
E-mail |
www.state.nj.us/treasury/revenue/
DORInfo@treas.state.nj.us |
Division
of Taxation
|
www.state.nj.us/treasury/taxation/
|
IRS
|
www.irs.ustreas.gov/ |
| Some
of the more common mailing addresses: |
EFT
|
NJ
Division of Revenue
EFT Group
PO Box 191
Trenton, NJ 08646-0191 |
E-FILE
|
NJ
Division of Revenue
Attn: E-FILE
PO Box 191
Trenton, NJ 08646-0191 |
Forms
|
NJ
Division of Taxation
Attn: Taxpayer Forms Service
PO Box 269
Trenton, NJ 08695-0269 |
State
Tax News
|
NJ
Division of Taxation
PO Box 281
Trenton, NJ 08695-0281 |
XVI.
REMINDERS
- If the
partnership has a tax liability of more than $10,000 a year
in any single tax, it must pay all its taxes and fees using
EFT (Electronic Funds Transfer).
EFT information may be obtained from our web site or by
contacting the EFT unit at (609) 984-9830.
- Rejected
returns for partnerships with 10 or more partners must be
re-filed in electronic format.
- Amended
returns should also be e-filed.
- Payments
that are not required to be submitted electronically should
be forwarded along with the accompanying payment voucher to
the following address:
State of New Jersey
Filing Fee and Tax
on Partnerships
PO BOX 642
Trenton NJ, 08646-0642
- ACK
Key Record, Field 0040 is the TPID (NJ Taxpayer ID)
which consists of the 9-digit FEIN and a NJ 3-digit
suffix.
- Information
about interest and penalty assessments for partnerships with
10 or more partners failing to meet the electronic filing
and the electronic payment mandates is available on our web
site at http://www.state.nj.us/treasury/revenue/whatsnew.htm.
- Filers
should address questions regarding acknowledgments and error
codes to the transmitter.
If you have
any other questions or concerns, call the Division of Revenue via
the E-file Hotline (609) 633-1132.
APPENDIX
A
ACKNOWLEDGMENT
FILE RECORD LAYOUTS
- ACK
Key Record
|
Field# |
Identification
|
Start |
Length |
Description |
| |
Byte
Count |
1 |
4
|
"0120" |
| |
Start of Record Sentinel |
5 |
4 |
"****" |
| 0000 |
Record Identification |
9 |
6
|
"ACKbbb" |
| 0010 |
Return
Type |
15 |
2
|
"01" = NJ-1065; "02" = Part 100;
"03" = Part 200T |
| 0020
|
Developer/Transmitter
ID No. |
17 |
9
|
N |
| 0030
|
Return
Sequence Number |
26 |
16 |
Numeric ETIN (5)
Transmitter's Use Code (2)
Julian Day (3)
Trans Sequence Number (2)
Sequence Number for Return (4) |
| 0040 |
TPID
(Taxpayer ID) |
42 |
12 |
N (FEIN + 3 digit NJ suffix) |
| 0050 |
Acceptance Code |
54 |
1 |
"A",
"R", "D", "C" |
| 0060 |
Duplicate
Code |
55 |
4
|
"D"
if Duplicate DLN; "E" if Duplicate EIN; else "0000" |
| 0070 |
Filler |
59 |
1
|
Blank |
| 0080 |
Date
Accepted |
60 |
8
|
YYYYMMDD |
| 0090 |
Return DLN |
68 |
14 |
N |
| 0100
|
Reserved
|
82 |
2
|
Blanks |
| 0110 |
Filler |
84 |
33 |
Blanks |
| 0120 |
Reserved |
117 |
1 |
Blank |
| 0130 |
Reserved |
118 |
2 |
Blanks |
|
Record
Terminus Character |
120 |
1 |
"#" |
- ACK
Error Record
| Field#
|
Identification
|
Start |
Length |
Description |
|
Byte
Count |
1 |
4 |
"0120" |
| |
Start
of Record Sentinel |
5 |
4
|
"****" |
|
|
Record Identification |
9 |
6 |
"ACKRbb"
|
|
0010 |
Developer/Transmitter ID No |
15 |
9 |
N
|
| 0020
|
Error Record Sequence Number |
24 |
7
|
N
Range: 0000001-9999999 |
| 0030
|
Reserved |
31 |
2 |
Blanks |
| 0040
|
Error Form Record ID |
33 |
6
|
A/N |
| 0050 |
Error Form Record Type |
39 |
6
|
A/N "01bbbb"=NJ-1065, "02bbbb"= Part100,
"03bbbb"=Part200T |
| 0060 |
Error Form Page Number |
45 |
5
|
N |
| 0070
|
Error Form Occurrence |
50 |
7
|
N
Range: 0000001-9999999 |
| 0080
|
Error Field Sequence Number |
57 |
4
|
N |
| 0090
|
Error Reject Code |
61 |
3 |
N |
| 0100
|
Filler |
64 |
1 |
Blanks |
| 0110
|
Second Error Reject Code |
65 |
3 |
N |
| 0120
|
Third Error Reject Code |
68 |
3 |
N |
| 0130
|
Fourth Error Reject Code |
71 |
3 |
N |
| 0140
|
Fifth Error Reject Code |
74 |
3 |
N |
| 0150
|
Sixth Error Reject Code |
77 |
3 |
N |
| 0160
|
Seventh Error Reject Code |
80 |
3 |
N |
| 0170
|
Eighth Error Reject Code |
83 |
3 |
N |
| 0180
|
Ninth Error Reject Code |
86 |
3 |
N |
| 0190
|
Tenth Error Reject Code |
89 |
3 |
N |
| 0200
|
Filler |
92 |
28
|
Blanks
|
|
Record Terminus Character |
120 |
1
|
"#" |
- ACK
Recap Record
| Field#
|
Identification |
Start |
Length |
Description |
|
Byte
Count |
1 |
4 |
"0120" |
|
Start of Record Sentinel |
5 |
4
|
"****" |
| 0000
|
Record Identification |
9 |
6 |
"RECAPb" |
| 0010
|
Filler |
15 |
8 |
Blanks |
| 0020
|
Reserved |
23 |
6 |
Blanks |
| 0030
|
Total Return Count |
29 |
6
|
N |
| 0040
|
ETIN |
35 |
7
|
N |
| 0050
|
Julian Day of Transmission |
42 |
3
|
N |
| 0060
|
Transmission Sequence Number |
45 |
2 |
N |
| 0070
|
Total Accepted Returns |
47 |
6 |
N |
| 0080
|
Total Duplicated Returns |
53 |
6 |
N |
| 0090
|
Total Rejected Returns |
59 |
6 |
N |
| 0100
|
Reserved |
65 |
6 |
Blanks |
| 0110
|
Reserved |
71 |
6 |
Blanks |
| 0120
|
IRS Computed Return Count |
77 |
6 |
N |
| 0130
|
Filler |
83 |
17
|
Blanks |
| 0140
|
Acknowledgment File Name |
100 |
20
|
A/N
[last byte is blank] |
|
Record Terminus Character |
120 |
1 |
"#" |
|
