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New Jersey Free Printable 2023 NJ-NR-A for 2024 New Jersey Business Allocation Schedule

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Business Allocation Schedule
2023 NJ-NR-A

New Jersey Gross Income Tax NJ-NR-A (10-23) Business Allocation Schedule For Tax Years Beginning On and After January 1, 2023 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. For tax years beginning on and after January 1, 2023, services are sourced based on market sourcing, not cost of performance. 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, NJ-1041, or 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 Business Allocation Percentage Receipts: Amounts (omit cents) 1. From sales of tangible personal property shipped to points within New Jersey..................................................... . 1. 2. From services, if the benefit of the service is received in New Jersey..................................................................... 2. 3. From rentals of property situated in New Jersey...................................................................................................... 3. 4. From royalties for the use in New Jersey of patents, copyrights, and trademarks.................................................... 4. 5. All other business receipts earned in New Jersey................................................................................................... 5. 6. Total New Jersey receipts (Total of lines 1 through 5)............................................................................................. 6. 7. Total receipts from all sales, services, rentals, royalties, and other business transactions everywhere.................. 7. 8. Business Allocation Percentage (Allocation Factor)(Divide line 6 by line 7). Carry the fraction to 6 decimal places and express as a percent. .......................................................................... 8. If business activities are carried on both inside and outside New Jersey, use this form to determine the business allocation percentage. This will be applied to the business income to determine the amount from New Jersey sources. For purposes of this form, business allocation percentage and allocation factor are used interchangeably. Beginning with Tax Year 2023, the business allocation percentage uses market-based sourcing, not cost of performance, to determine the portion of the business income sourced to New Jersey. The business allocation percentage is calculated using a single sales factor formula rather than a three-factor formula. See N.J.A.C. 18:7-7.1 through N.J.A.C. 18:7-10.1 for more information. Only activities related to operational activity are to be used when calculating the business allocation percentage. Do not include nonoperational activity. Nonoperational income is income or loss generated by activities outside the regular trade or operating activities of a business. See N.J.S.A. 54:10A-6.1 for more information. Be sure that Form NJ‑NR‑A is enclosed with Form NJ‑1040NR, NJ‑1041, or NJ-1065, and that the name and address on the Business Allocation Schedule agree exactly with the name and address on the return with which it is enclosed. % Lines 1–5 – Receipts Receipts Allocated to New Jersey •• Receipts from sales of tangible personal property if the goods are shipped to points within New Jersey •• Receipts from the sale of goods if shipped to a New Jersey or a non-New Jersey customer where possession is transferred in New Jersey •• Receipts from the sale of goods shipped to a taxpayer from outside New Jersey to a New Jersey customer by a common carrier •• Services performed if the benefit of the service is received in New Jersey •• Rentals from property situated in New Jersey •• Royalties from the use in New Jersey of patents, copyrights, and trademarks •• All other business receipts earned in New Jersey Receipts Not Allocated to New Jersey. Receipts from the sale of goods shipped from outside New Jersey to a New Jersey location where the goods are picked up by a common carrier and transported to a customer outside New Jersey are not allocated to New Jersey. Receipts From Sales of Capital Assets. Receipts from sales of capital assets not held for sale to customers in the regular course of business, either within or outside New Jersey, should be included in the numerator and the denominator based on the net gain recognized and not on gross selling prices. If the taxpayer’s business is the buying and selling of real estate or of securities for trading purposes, gross receipts from the sales of such assets should be included in the numerator and the denominator of the receipts fraction. Lines 6 – Total Receipts From All Sales, Services, and Other Business Transactions In New Jersey Add lines 1 through 5 and enter the total. Line 7 – Total Receipts From All Sales, Services, and Other Business Transactions Everywhere Enter on line 7 the total receipts from all sales made, services per­formed, and business transactions conducted both inside and outside New Jersey during the period covered by the return. Line 8 – Business Allocation Percentage Divide line 6 by line 7 and enter the result. The result will be 100% or less. Also enter this percentage on the appropriate line of the following returns: •• Part III, Form NJ‑1040NR; •• Schedule D, Form NJ‑1041; •• Line 19b, Form NJ‑1065; •• Partnership Filing Fee, Form NJ-1065; and •• Partners Directory, Form NJ-1065. Note: If filing Form NJ-1065, enter the business allocation percentage as a decimal (e.g., enter 12.345% as .12345).
Extracted from PDF file 2023-new-jersey-form-nj-nr-a.pdf, last modified November 2023

More about the New Jersey Form NJ-NR-A Corporate Income Tax TY 2023

We last updated the Business Allocation Schedule in January 2024, so this is the latest version of Form NJ-NR-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form NJ-NR-A directly from TaxFormFinder. You can print other New Jersey tax forms here.

Related New Jersey Corporate Income Tax Forms:

TaxFormFinder has an additional 95 New Jersey income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the New Jersey Form NJ-NR-A.

Form Code Form Name
Form NJ-NR-BUS-1 Business Income Summary Schedule
Form NJ-NR-BUS-2 Alternative Business Calculation Adjustment

Download all NJ tax forms View all 96 New Jersey Income Tax Forms


Form Sources:

New Jersey usually releases forms for the current tax year between January and April. We last updated New Jersey Form NJ-NR-A from the Division of Revenue in January 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New Jersey Form NJ-NR-A

We have a total of thirteen past-year versions of Form NJ-NR-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form NJ-NR-A

NJ-NR-A - Business Allocation Schedule

2019 Form NJ-NR-A

NJ-NR-A - Business Allocation Schedule

2018 Form NJ-NR-A

NJ-NR-A - Business Allocation Schedule

2017 Form NJ-NR-A

NJ-NR-A - Business Allocation Schedule

2016 Form NJ-NR-A

NJ-NR-A - Business Allocation Schedule

NJ-NR-A - Business Allocation Schedule and Instructions 2015 Form NJ-NR-A

NJ-NR-A - Business Allocation Schedule and Instructions


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