How to Fill Out Form NJ-1065 Schedule A

Form NJ-1065 Schedule A at a glance

What it is: NJ-1065 - 2025 Schedule A, Tiered Partnerships: complete this schedule before completing Form NJ-1065 (or Schedule O, if applicable).

Where and when to file: Complete this schedule before completing Form NJ-1065 (or Schedule O, if applicable).

A filled-in Form NJ-1065 Schedule A example: a partnership reports one tiered partnership

Form NJ-1065 Schedule A example filled out, example: a partnership reports one tiered partnership — A partnership with one tiered partnership fills out NJ-1065 Schedule A. Its Schedule K reports 50,000 of ordinary income, none earned by nonunitary partnerships. The picture shows Parts I and II, and its names and figures are sample values. The tiered partnership is owned 40 percent as a limited partner, uses the flow through method and has New Jersey nexus. The nonresident partner's share of NJ tax is 1,200 and the share of Pass-Through Business Alternative Income Tax is 800. The amount on line 2, column J is allocated to the partners, so only Allocated to the partners is checked. Nothing goes in Part I Partnership Income lines 2 to 11 because the partnership reports nothing on them. Rows B to E of Part II Partnership Information stay empty because there is only one tiered partnership. Part III Separate Accounting of Nonunitary Partnership Income is left blank because the partnership does not use separate accounting.

How to fill out Form NJ-1065 Schedule A, box by box

Partnership name and Federal EIN

Enter the Partnership name as shown on Form NJ-1065 and the Federal EIN.

Part I Partnership Income

Part I Partnership Income: Column A is Amounts Reported by This Partnership on Federal Schedule K. Column B is Portion of Amount in Column A Earned by Nonunitary Partnerships. Column C is Amount Earned by This Partnership and Unitary Partnerships (A minus B).

Lines 1 to 12 are: 1. Ordinary income (loss) from trade or business activities; 2. Net income (loss) from rental real estate activities; 3. Net income (loss) from other rental activities; 4. Guaranteed payments to partners; 5. Interest Income; 6. Dividend Income; 7. Royalty Income; 8. Net gain (loss) from disposition of property; 9. Net IRC section 1231 gain (loss); 10. Other income (loss); 11. Tax-exempt interest income; 12. Totals.

Part II Partnership Information

Part II Partnership Information: attach copies of all Schedule NJK-1(s) and PTE-K-1(s) Received.

Line 1: NJK-1 Name of Partnership, LLC, or Other Entity; Federal EIN; Date and State where Organized; Percentage of Ownership; Type of Ownership (Limited Partner or General Partner); Tax Accounting Method (Flow Through or Separate Accounting); New Jersey Nexus (Yes or No); Nonresident Partner's Share of NJ Tax; Share of Pass-Through Business Alternative Income Tax.

Total Tax From Tiered Partnerships

Line 2 is Total Tax From Tiered Partnerships.

Line 3: check the appropriate box to indicate how the amount on line 2, column J will be applied. Check only one box: Allocated to the partners (Form NJ-1065, Partners Directory), Nonresident Partners Tax (Form NJ-CBT-1065), Partnership Filing Fee (Form NJ-1065) or Pass-Through Business Alternative Income Tax (Form PTE-100).

Part III Separate Accounting of Nonunitary Partnership Income

Part III is Separate Accounting of Nonunitary Partnership Income. Taxpayers using a separate accounting method must complete Part III.

Line 1: NJK-1 Name of Partnership, LLC, or Other Entity; Nonunitary Partnership's Federal EIN; Distributive Share of Income/Loss from Nonunitary Partnership; Taxpayer's Share of Income Allocated to New Jersey.

2. Total column D. Enter amount here and on NJ-1065, line 18 and line 21, column A. 3. Total column E. Enter amount here and on NJ-1065, line 21, column B.

Before you go

If additional space is needed, include a rider.

Sources

[1] NJ-1065 Schedule A (2025), Tiered Partnerships, New Jersey Division of Taxation (the Official source link on this page).

NJ-1065 Schedule A PDF Details

Part I is Partnership Income, Part II is Partnership Information and Part III is Separate Accounting of Nonunitary Partnership Income.

Amount on line 2, column J: check the appropriate box to indicate how it will be applied. Check only one box.

Part III: taxpayers using a separate accounting method must complete Part III.

Column C, Part I: amount earned by this partnership and unitary partnerships (A minus B).

Rider: if additional space is needed, include a rider.

Question	Answer
Form Name	NJ-1065 Schedule A
Form Length	2 pages
Fillable?	Yes
Fillable fields	141
Avg. time to fill out	24 min
Edition	2025
Matches the agency's file	Yes, checked October 3, 2026
Other names	NJ-1065 Schedule A, NJ 1065 Schedule A, Form NJ-1065, NJ 1065 form, Schedule A Tiered Partnerships
Official source	NJ-1065 - 2025 Schedule A

NJ-1065 Schedule A: New Jersey Tiered Partnerships