When and where should a New Jersey Partnership file an amended tax Return?
An amended Form NJ-1065 must be filed if an amended Federal Form 1065return is filed, or if the Internal Revenue Service changes or corrects any item of income, gain or loss previously reported. The amended New Jersey return shall be filed within 30 days of the date the amended Federal Form 1065 is filed or, in the case of a Federal audit, within 90 days after the final determination of the change. Where an amendment to Form NJ-1065 results in a need to amend the Schedules NJK-1, an amended Schedule NJK-1 must be forwarded to the Division of Taxation and to each partner.
According to NJ Division of Taxation, "an amended Form NJ-1065 and an amended Schedule NJK-1 for each partner must also be filed to correct any error on or reflect any change to the original Form NJ-1065, whether or not an amended Federal Form 1065 was filed for that year."
To amend your original Form-1065, check the “Amended Return” box at the top of the form. Complete the form entering the corrected information and attach an explanation of the changes.
Where should the taxpayer file the amended tax return?
According to NJ Division of Taxation, all amended partnership returns must be mailed to the following address:
NJ DIVISION OF TAXATION
REVENUE PROCESSING CENTER
PO BOX 194
TRENTON NJ 08646-0194