Deductions & credits

Thanks for the reply. I believe I have found the value in the NJ forms.

  • For NJ forms: It looks like the building portion IS reported on NJ-1040NR P3 as "Other gain/loss-F4797", so I think it's ok.  The land portion is shown as "Rental Condominuum"
  • For Federal forms: The building and land portions are listed separately, but both have a description of "Rental Condominum"