Irene2805
Expert Alumni

Business & farm

Are the properties located in NJ or do you have any income from NJ sources?  If so, your LLC has to file a NJ Partnership return. 

 

If no income is derived from NJ sources, and you do not have any NJ resident partners, you do not have to file a NJ return.

 

The Instructions for NJ-1065 state:

 

Every partnership that has income or loss derived from sources in the State of New Jersey, or has any type of New Jersey resident partner, must file Form NJ-1065. A partnership must file even if its principal place of business is outside the State of New Jersey. The NJ-1065 is no longer solely an information return. A filing fee and tax may be imposed on the partnership. Partners subject to the Gross Income Tax still must report and pay tax on their share of partnership income or loss.