1120-NJ: Calculating the New Jersey AAA column

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The New Jersey AAA column uses 100 percent of the income for resident shareholders and New Jersey apportioned amount for nonresident shareholders. There must be a nonresident shareholder and data in the apportionment schedule for the Non New Jersey AAA column to calculate.

Related topics

Calculating apportionment

Indicating a shareholder is a nonresident

1120 New Jersey frequently asked questions

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