1065-NJ: Nonresident Withholding

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Withholding is required on all nonresident individual, trust, or estate partners, except for nonresident individuals included in the composite return (Form NJ-1080-C).

Withholding is also required for nonresident corporate partners at the corporate rate unless they have a business in NJ or they are exempt and complete Form NJ-1065E. Choose View > Partner Information, click the New Jersey tab and mark Maintains regular place of business in NJ to complete Form NJ1065E. Corporate partners as defined by NJ include any partner type that is not an individual, trust, or estate. So withholding will occur at the corporate rate for all partnerships, exempt orgs., IRAs, and corporations that are partners.

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