Part IV is Net Gains or Income From Rents, Royalties, Patents, and Copyrights.
Part II: enter the distributive share on line 21, NJ-1040. If loss, make no entry on line 21.
Part III: enter on line 22, NJ-1040. If loss, make no entry on line 22.
Pass-through tax: enter the Total Share of Pass-Through Business Alternative Income Tax on line 63, NJ-1040.
Rental property: if rental real estate, enter physical address of property.
| Question | Answer |
|---|---|
| Form Name | Schedule NJ-BUS-1 |
| Form Length | 1 page |
| Fillable? | Yes |
| Fillable fields | 77 |
| Avg. time to fill out | 13 min |
| Edition | 2025 |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | NJ-BUS-1, NJ BUS-1, NJ BUS 1, Schedule NJ-BUS-1, NJ-1040 Schedule NJ-BUS-1, New Jersey Business Income Summary Schedule |
| Official source | Schedule NJ-BUS-1 (Form NJ-1040) 2025, New Jersey Gross Income Tax Business Income Summary Schedule |
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