Effective 2011, all paid tax practitioners who prepare returns for partnerships are required to file all partnership returns Form NJ-1065 by electronic means.
Effective 2011, " paid tax practitioners who prepare returns for partnerships that are subject to the provisions of the Corporation Business Tax to file all partnership returns Form NJ-1065 by electronic means."
Further, "payments of the partnership liabilities along with the submission of payment-related returns, such as the Partnership Return Voucher (Form Part-100) and the Partnership Tentative Return and Application for Extension of Time to File (Form Part 200-T), whether by the partners or by a paid tax practitioner on behalf of the partners, must also be made electronically."
New Jersey Tax Law also states that, "a tax preparer is liable for a penalty of $50 for each return he or she fails to file electronically when required to do so, pursuant to N.J.S.A. 54:49-4."
But, "Tax Returns for partnerships that are subject to the provisions of the Corporation Business Tax, and that are not prepared by paid preparers, must be filed electronically only if they have ten or more partners."