NEW JERSEY GROSS INCOME TAX
NJ-NR-A
(08-13)
BUSINESS ALLOCATION SCHEDULE
Use this schedule if business activities are carried on both inside and outside New Jersey or
if business activities are carried on 100% outside New Jersey.
This form must be enclosed and filed with your New Jersey Income Tax return.
Enter name, address and Social Security/Federal Employer Identification Number as shown on the Form NJ-1040NR, Form NJ-1041 or Form NJ-1065.
Social Security Number/Federal EIN
Legal name of taxpayer
For the Taxable Year Ending
Trade name of business if different from legal name above
(Month, Day, Year)
Address (number and street or rural route)
City or Post Office
State
Zip Code
Section 1
- Business Locations
List all places BOTH INSIDE AND OUTSIDE New Jersey where business is carried on.
(a) Street Address
(b) City and State
(c) Description of Business
(d) Check One
Location
RENT
OWN
1.
2.
3.
4.
Section 2
- Average Values
Average Values
ASSETS
(See instructions)
Column A
Column B
Everywhere
New Jersey
1. Real Property Owned
1.
1.
2. Real and Tangible Property Rented
2.
2.
3. Tangible Personal Property Owned
3.
3.
4. TOTALS (Add Lines 1-3 in each column)
4.
4.
Section 3
- Business Allocation Percentage
1. Average Values of Property:
a. In New Jersey (from Section 2, Column B, Line 4)
1a
b. Everywhere (from Section 2, Column A, Line 4)
1b
c. Percentage in New Jersey. (Divide Line 1a by Line 1b)
1c
%
y
2. Total Receipts from All Sales, Services and Other Business Transactions:
a. In New Jersey
2a
b. Everywhere
2b
c. Percentage in New Jersey (Divide Line 2a by Line 2b)
2c
%
3. Wages, Salaries and Other Personal Compensation Paid During the Year:
a. In New Jersey
3a
b. Everywhere
3b
c. Percentage in New Jersey. (Divide Line 3a by Line 3b)
3c
%
4. Sum of New Jersey Percentages. (Add Lines 1c, 2c and 3c)
4
%
5. Business Allocation Percentage. (Divide the total on Line 4 by 3; if fewer than 3 fractions,
see instructions)
5
%