[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302155-105":53,"doc-detail-302155-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","2025-form-nj-1080-c-instructions","2025 Form NJ-1080-C Instructions","","Instructions for filing 2025 New Jersey composite returns using Form NJ-1080-C. Covers which nonresident individuals may participate, eligibility conditions, and that participation is binding once elected via Form NJ-1080E. Explains member election requirements, whether written permission to file is needed, key filing and postmark rules, and extension requests on Form NJ-630. Provides payment methods and deadlines, and outlines penalties and interest for late filing, late payment, and unpaid tax, with estimated tax guidance.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2025-form-nj-1080-c-instructions/302155/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2025-form-nj-1080-c-instructions/302155.png","ImageObject",442,249,{"name":88,"@type":89},"Levi","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who is eligible to participate in a New Jersey composite return under these instructions?","Question",{"text":108,"@type":109},"Eligible participants are qualified nonresident individuals who are members of specified entities and meet all listed conditions, including being a nonresident for the entire tax year and not maintaining a permanent place of abode in New Jersey.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does a nonresident individual elect to be included in the composite return?",{"text":113,"@type":109},"Each participating member must make the election in writing each year by filing Form NJ-1080E with the filing entity before the composite return is filed.",{"name":115,"@type":106,"acceptedAnswer":116},"When are calendar year 2025 returns due and how does postmark date affect filing?",{"text":117,"@type":109},"Returns for calendar year 2025 are due April 15, 2026. Returns postmarked on or before the due date are treated as filed on time; returns postmarked after are treated as filed on the date received by the Division.",{"name":119,"@type":106,"acceptedAnswer":120},"What happens if the extension requirements are not satisfied or the return is not filed by the extended due date?",{"text":121,"@type":109},"If extension requirements are not satisfied or the return is not filed by the extended due date, the extension is denied and penalties and interest are imposed from the original due date.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},302155,1790401319,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":139,"language":140,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":61,"update_tm":144,"read_time":76},7971461740909,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","2025 Form NJ-1080-C Instructions  \nQualified nonresident individuals who are members of general and limited partnerships, professional athletic teams, limited liability partnerships, limited liability companies, New Jersey S corporations, estates, and trusts can participate ina composite return. Any composite return that is filed on behalf of 25 or more participants must be filed on diskette. See general diskette specifications.  \nOnly individuals are eligible to file as part of a composite return. To qualify for participation in a composite return, the nonresident must be a member of one of the specified entities and satisfy all of the following conditions:  \n1. The individual was a nonresident for the entire tax year;  \n2. The individual did not maintain a permanent place of abode in New Jersey at any time during the tax year;  \n3. The individual was not a fiscal year filer;  \n4. The individual did not have income derived from or connected with New Jersey sources other than the income reported on composite return(s);  \n5. The individual waives the right to claim any New Jersey personal exemption, credit, or deduction and agrees to have the tax calculated directly on the individual’s income reported on the composite return at the highest tax rate in effect for single taxpayers for the tax year; and  \n6. The individual elects to be included in a composite return by completing and delivering to the filing entity a Form NJ-1080E (Election to Participate in a Composite Return) prior to the filing of the composite return by the entity.  \nAn individual can participate in other New Jersey Gross Income Tax composite returns, provided that the requirements of 1 through 6 above are satisfied. Once anonresident elects to participate in a composite return, the election is binding on the individual’s heirs, representatives, assigns, successors, executors, and administrators and constitutes an express consent to personal jurisdiction in New Jersey for New Jersey personal Income Tax purposes.  \nElection to Participate  \nEvery participating member must make the election tobe part of the composite return in writing each year by filing Form NJ-1080E with the filing entity. The elections must be maintained in the filing entity’s files. When filed, the composite return must include a list of the members who are participating, as well as a list of those who have not elected, or are not qualified, to participate in the composite return. The list must include each member’s name, address, and federal identification number. A qualified electing nonresident participant cannot revoke an election to be included in the composite return or  \nmake an election to be included in the composite return after April 15 following the close of the tax year.  \nPermission to File not Required  \nWritten permission to file a composite return is not required. Any entity that is eligible to file a composite return can do so without first putting the Division on notice.  \nWhen to File  \nReturns for calendar year 2025 are due April 15, 2026. No fiscal composite returns will be accepted.  \nPostmark Date  \nAll New Jersey Income Tax returns postmarked on or before the due date of the return are considered to be filedon time. Tax returns postmarked after the due date are considered to be filed late. When a return is postmarked after the due date, the filing date for that return is the date the return was received by the Division, not the postmark date of the return.  \nExtension of Time to File  \nAn extension of time to file will be granted on a composite basis only. The request for an extension of time to file must be made on Form NJ-630 on or before the original due date of the return. The request must be made under the filing entity’s federal identification number. A six-month extension of time to file the NJ-1080-C will be granted if at least 80% of the actual tax liability is paid in the form of estimated or other payments by the original due date of the return.  \nTaxpayer","cbCaikv2VPaRYep8","https://ap.wps.com/l/cbCaikv2VPaRYep8","pdf",221944,7,"English","# Election to Participate\n## Who May Participate\n## Election Requirements\n## Binding Nature of Election\n# Filing Requirements\n## Permission to File not Required\n## When to File\n## Postmark Date\n## Extension of Time to File\n## Where to File\n# Payment and Charges\n## How to Pay\n## Penalties and Interest Charges\n## Estimated Tax","[{\"question\":\"Who is eligible to participate in a New Jersey composite return under these instructions?\",\"answer\":\"Eligible participants are qualified nonresident individuals who are members of specified entities and meet all listed conditions, including being a nonresident for the entire tax year and not maintaining a permanent place of abode in New Jersey.\"},{\"question\":\"How does a nonresident individual elect to be included in the composite return?\",\"answer\":\"Each participating member must make the election in writing each year by filing Form NJ-1080E with the filing entity before the composite return is filed.\"},{\"question\":\"When are calendar year 2025 returns due and how does postmark date affect filing?\",\"answer\":\"Returns for calendar year 2025 are due April 15, 2026. Returns postmarked on or before the due date are treated as filed on time; returns postmarked after are treated as filed on the date received by the Division.\"},{\"question\":\"What happens if the extension requirements are not satisfied or the return is not filed by the extended due date?\",\"answer\":\"If extension requirements are not satisfied or the return is not filed by the extended due date, the extension is denied and penalties and interest are imposed from the original due date.\"}]","2025 Form NJ-1080-C Instructions | PDF",1789789699]