Schedule NJ-NR-A "Business Allocation Schedule" - New Jersey

What Is Schedule NJ-NR-A?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2019;
  • The latest edition provided by the New Jersey Department of the Treasury;
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  • Fill out the form in our online filing application.

Download a fillable version of Schedule NJ-NR-A by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

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New Jersey Gross Income Tax
NJ-NR-A
Business Allocation Schedule
(7-19)
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, or Form NJ-1065.
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.
%
New Jersey Gross Income Tax
NJ-NR-A
Business Allocation Schedule
(7-19)
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, or Form NJ-1065.
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.
%
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 determine the
C
A
olumn
amount of income from New Jersey sources.
Enter on line 3, column A, the average value of the tangible per‑
sonal property that was owned and used in the business for the
Be sure that Form NJ‑NR‑A is enclosed with Form NJ‑1040NR,
period covered by the return. Include property located both inside
NJ‑1041, or NJ‑1065, and that the name and address on the
and outside New Jersey.
Business Allocation Schedule agree exactly with the name and
address on the return with which it is enclosed.
C
B
olumn
Enter on line 3, column B, the average value of the tangible per‑
Section 1 – Business Locations
sonal property that was owned and used in the business in the
State. Include only property located in New Jersey.
Use Section 1 to list the locations where the business activities
are conducted. In columns (a) and (b), list the exact locations at
Line 4 – Totals
which the business carries on activities both inside and outside
C
A
the State. List all business locations. In column (c), describe the
olumn
Add lines 1–3 of column A and enter the total on line 4,
places listed in columns (a) and (b) (i.e., branch office, agency,
column A.
factory, warehouse, etc.). In column (d), indicate whether the
business rents or owns each location listed. Enclose additional
C
B
olumn
sheets if necessary.
Add lines 1–3 of column B and enter the total on line 4,
column B.
Section 2 – Average Values
Use Section 2 to determine the average values of your business
Section 3 – Business Allocation Percentage
assets. The average value of property owned is determined by
Use Section 3 to determine the business allocation percentage
adding (1) the book value of the property at the beginning of the
that must be applied to business income. The business allocation
tax year and (2) the book value of the property at the end of the
percent age must be applied to business income from all sources
tax year and dividing the sum by two.
in order to determine the amount from New Jersey sources.
The average value of property rented or leased is valued at eight
Line 1 – Average Values of Property
times the annual rent. Rent includes any amounts paid in addition
to, or accrued in lieu of, rent for the period covered by the return
Line 1a – In New Jersey
(such as interest, taxes, insurance, and repairs).
Enter on line 1a the average values of the business property in
New Jersey from line 4, column B, Section 2.
Line 1 – Real Property Owned
C
A
olumn
Line 1b – Everywhere
Enter on line 1, column A, the average value of the real property
Enter on line 1b the average values of the business property from
listed in Section 1 that was owned for the period covered by the
everywhere (both inside and outside New Jersey) from line 4,
return. Include property located both inside and outside New
column A, Section 2.
Jersey.
Line 1c – Percentage in New Jersey
C
B
olumn
Divide the amount on line 1a by the amount on line 1b. The result
Enter on line 1, column B, the average value of the real property
will be 100% or less. Enter the result on line 1c.
listed in Section 1 that was owned in the State. Include only prop‑
erty located in New Jersey.
Line 2 – Total Receipts From All Sales, Services,
and Other Business Transactions
Line 2 – Real and Tangible Property Rented
C
A
Line 2a – In New Jersey
olumn
Enter on line 2, column A, the average value of property, both
Enter on line 2a the total of receipts from all sales made, services
real and tangible, that was rented for the period covered by the
performed, and business transactions conducted in New Jersey
return. Include property located both inside and outside New
during the period covered by the return. This includes sales made
Jersey.
and services performed by partners, employees, agents, agencies,
or independent con tractors of the business situated at or sent out
C
B
olumn
from, the offices of the business (or its agencies) located in New
Enter on line 2, column B, the average value of property, both
Jersey. For example, if a sales person working out of the New
real and tangible, that was rented in the State. Include only prop‑
Jersey office of the business cov ers the states of New Jersey, New
erty located in New Jersey.
York, and Pennsylvania, all sales made are to be allocated to New
Jersey and reported on line 2a.
Line 2b – Everywhere
Enter on line 2b the total of receipts from all sales 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 re‑
turn. 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.
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.
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