New Jersey Division of Taxation Form Instructions
Form NJ-1080-C — Nonresident Composite Income Tax Return
ID Number Legal Name
Number of individuals participating in this return Trade Name (if different from legal name) Address (number and street) City State ZIP Code Check if: 1. Professional Athletic Team 2. Partnership 3. New Jersey S Corporation
- Limited Liability Company 5. Limited Liability Partnership 6. Estate or Trust
- Gubernatorial
Elections Fund
Do you want to designate $1 of your taxes for this fund? Yes No Note: If you check the "Yes" box it will not increase the tax or reduce the refund.
Income Information
Income From
New Jersey Sources
- Wages, salaries, tips, and other employee compensation … 8.
- Taxable interest … 9.
- Dividends … 10.
- Net gain or income from disposition of property … 11.
- Distributive share of partnership income … 12.
- Net Pro Rata Share of S corporation income … 13.
- Net gains or income from rents, royalties, patents, and copyrights … 14.
- Net gains or income derived through estates or trusts … 15.
- Other - state nature and source … 16.
- Total New Jersey Taxable Income (Add lines 8 through 16) … 17.
- Tax (Multiply line 17 by 10.75%) … 18.
- Interest on Underpayment of Estimated Tax Check the box if Form NJ-2210 is enclosed … 19.
- Total Tax Due (Add lines 18 and 19) … 20.
- Total New Jersey Tax Withheld … 21.
- Estimated payments/credit from 2024 composite return … 22.
- Tax Paid on Partners' Behalf by Partnership … 23.
- Pass-Through Business Alternative Income Tax Credit … 24.
- Total payments/credits (Add lines 21 through 24) … 25.
- If line 25 is less than line 20, tax is due. Subtract line 25 from line 20 and enter the amount due … 26.
- If line 25 is more than line 20, there is an overpayment. Subtract line 20 from line 25 and enter the overpayment. 27.
- Refund (Amount of line 27 to be refunded) … 28.
- Credit to 2026 Tax … 29.
Signature (See instructions) Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer is based on all information of which preparer has any knowledge.
Title
Paid Preparer's Signature Date Check if Self-Employed Date Firm's Name (or yours if self-employed) Preparer's SS # Preparer's Address Preparer's Federal EIN # Division 1 2 3 4 5 6 7 Use
New Jersey Income Tax
Nonresident Composite Return
For Tax Year January 1 - December 31, 2025
# Schedule A - Participant Directory
See instructions for the diskette requirements.
Text version of this table
Legal name as shown on Form NJ-1080-C ID Number List all participants, including principal address. Add additional sheets as necessary. Social Security Number or EIN Name Taxable Income Address NJ Income Tax City State ZIP Code Social Security Number or EIN Name Taxable Income Address NJ Income Tax City State ZIP Code Social Security Number or EIN Name Taxable Income Address NJ Income Tax City State ZIP Code Social Security Number or EIN Name Taxable Income Address NJ Income Tax City State ZIP Code Social Security Number or EIN Name Taxable Income Address NJ Income Tax City State ZIP Code Social Security Number or EIN Name Taxable Income Address NJ Income Tax City State ZIP Code Total Taxable Income This Page.......................................................................................................................... Additional Pages Attached Total Taxable Income All Pages (Carry to line 17)....................................................................................... Total NJ Income Tax This Page............................................................................................................................ Additional Pages Attached Total NJ Income Tax All Pages (Carry to line 18).........................................................................................
# Schedule B - Nonparticipant Directory

Text version of this table
| Legal name as shown on Form NJ-1080-C | ID Number | |||
| List all nonparticipants, including principal address. Add additional sheets as necessary. | ||||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code | ||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code | ||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code | ||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code | ||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code | ||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code | ||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code | ||
| Social Security Number or EIN | Name | |||
| Taxable Income | Address | |||
| City | State | ZIP Code |
Source: view the official PDF
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