Form NJ-1040NR Schedule Nj-Nr-A - Business Allocation Schedule - New Jersey

Form NJ-1040NR or the "Schedule Nj-nr-a - Business Allocation Schedule" is a form issued by the New Jersey Department of the Treasury.

Download a fillable PDF version of the Form NJ-1040NR down below or find it on the New Jersey Department of the Treasury Forms website.

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BUSINESS ALLOCATION SCHEDULE (FORM NJ-NR-A)
the period covered by the return. Include property
General Instructions
located both inside and outside New Jersey.
If business activities are carried on both inside and
outside New Jersey, business income may be
C
B
allocated to determine the amount of income from
OLUMN
Enter on Line 2, Column B, the average value of
New Jersey sources.
property, both real and tangible, that was rented in
the State. Include only property located in New
Be sure that Form NJ‑NR‑A is enclosed with
Jersey.
Form NJ‑1040NR, NJ‑1041, or NJ‑1065, and that
the name and address on the Business Allocation
Line 3 - Tangible Personal Property Owned
Schedule agree exactly with the name and address
C
A
OLUMN
on the return with which it is enclosed.
Enter on Line 3, Column A, the average value of the
tangible personal property that was owned and used
Section 1 - Business Locations
in the business for the period covered by the return.
Use Section 1 to list the locations where the business
Include property located both inside and outside New
activities are conducted. In Columns (a) and (b) list
Jersey.
the exact locations at which the business carries on
activities both inside and outside the State. List all
C
B
OLUMN
business locations. In Column (c) describe the places
Enter on Line 3, Column B, the average value of the
listed in Columns (a) and (b) (i.e., branch office,
tangible personal property that was owned and used
agency, factory, warehouse, etc.). In Column (d)
in the business in the State. Include only property
indicate whether the business rents or owns each
located in New Jersey.
location listed. Enclose additional sheets if necessary.
Line 4 - Totals
Section 2 - Average Values
C
A
OLUMN
Use Section 2 to determine the average values of
Add Lines 1–3 of Column A and enter the total on
your business assets. The average value of property
Line 4, Column A.
owned is determined by adding (1) the book value of
the property at the beginning of the taxable year and
C
B
OLUMN
(2) the book value of the property at the end of the
Add Lines 1–3 of Column B and enter the total on
taxable year and dividing the sum by two.
Line 4, Column B.
The average value of property rented or leased is
Section 3 - Business Allocation
valued at eight times the annual rent. Rent includes
Percentage
any amounts paid in addition to, or accrued in lieu of,
Use Section 3 to determine the business allocation
rent for the period covered by the return (such as
percentage that must be applied to business income.
interest, taxes, insurance, and repairs).
The Business Allocation Percent-age must be applied
to business income from all sources in order to
Line 1 - Real Property Owned
determine the amount from New Jersey sources.
C
A
OLUMN
Enter on Line 1, Column A, the average value of the
Line 1 - Average Values of Property
real property listed in Section 1 that was owned for
the period covered by the return. Include property
Line 1a - In New Jersey
located both inside and outside New Jersey.
Enter on Line 1a the average values of the business
property in New Jersey from Line 4, Column B,
C
B
OLUMN
Section 2.
Enter on Line 1, Column B, the average value of the
real property listed in Section 1 that was owned in the
Line 1b - Everywhere
State. Include only property located in New Jersey.
Enter on Line 1b the average values of the business
property from everywhere (both inside and outside
Line 2 - Real and Tangible Property Rented
New Jersey) from Line 4, Column A, Section 2.
C
A
OLUMN
Enter on Line 2, Column A, the average value of
property, both real and tangible, that was rented for
Line 1c - Percentage in New Jersey
Line 3c - Percentage in New Jersey
Divide the amount on Line 1a by the amount on
Divide the amount on Line 3a by the amount on
Line 1b. The result will be 100% or less. Enter the
Line 3b. The result will be 100% or less. Enter the
result on Line 1c.
result on Line 3c.
Line 2 - Total Receipts From All Sales,
Line 4 - Sum of New Jersey Percentages
Add Lines 1c, 2c, and 3c and enter the total on
Services, and Other Business
Line 4.
Transactions
Line 2a - In New Jersey
Line 5 - Business Allocation Percentage
Enter on Line 2a the total of receipts from all sales
Divide the total on Line 4 by three and enter the
made, services performed, and business transactions
result on Line 5. Also enter this percentage on the
conducted in New Jersey during the period covered
appropriate line of the following returns:
by the return. This includes sales made and services
performed by partners, employees, agents, agencies,
Part III, Form NJ‑1040NR
or independent con-tractors of the business situated at
Line 16b, Form NJ‑1065
or sent out from, the offices of the business (or its
Schedule D, Form NJ‑1041
agencies) located in New Jersey. For example, if a
sales-person working out of the New Jersey office of
If one of the fractions (property, receipts, or payroll)
the business cov-ers the states of New Jersey, New
York, and Pennsylvania, all sales made are to be
is missing, the other two percentages are added and
allocated to New Jersey and reported on Line 2a.
the sum is divided by two. If two of the fractions are
missing, the remaining percentage may be used as the
allo-cation factor. A fraction is not missing merely
Line 2b - Everywhere
because its numerator is zero, but is missing if its
Enter on Line 2b the total of receipts from all sales
denominator is zero.
made, services 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 of wages, salaries, and other
personal 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,
independent 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 covered by the return. Do not include
payments to independent contractors,
independent sales agents, etc.

Download Form NJ-1040NR Schedule Nj-Nr-A - Business Allocation Schedule - New Jersey

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