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Level 2
February 18, 2026
Question

NJ Partnership Filing Fee

  • February 18, 2026
  • 2 replies
  • 54 views

All I am reporting is interest income from a financial institution on a NJ partnership return with NJ partners. I believe that we should not be subject to a filing fee. How can I eliminate it on the return? I put 0% allocation factor but that didn't eliminate it.

2 replies

Level 15
February 18, 2026

Since the partnership is a New Jersey partnership, it sounds like from reading the New Jersey Partnership Filing fee and Nonresident Partner Tax rules that it would not be exempt from the fee.  

FILING FEE EXCEPTIONS
Exemptions include a partnership that has no New Jersey source income, expenses, or loss. To qualify for this exception, all of the partnership’s operations and facilities must be located outside New Jersey.

You indicated you only had interest income.  Are you an Investment Club?  There is an exception for Investment Clubs.  If not an Investment Club, what type of business/service is the partnership? 

 

 

@stacygilbert

I did a little more checking, and if you are sure you shouldn't have to pay the filing fee, there is a check box on Page 3 of NJ-1065 - "Check here to suppress the calculation of the filing fee".  Checking that will clear the filing fee.   

[Edited 2-18-2026 9:20 AM PST]

 

 

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Level 2
February 21, 2026

Yes, I just discovered that box yesterday, so I am good now! Thank you. We do not have any operations or source income in NJ. Just NJ residents.