N.J. Admin. Code § 18:7-17.10

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:7-17.10 - Electronic filing

(a) A partnership subject to the provisions of the Corporation Business Tax Act shall file its return and make payment of its liability by electronic means, if it has 10 or more partners, provided that the return is not prepared by a paid tax preparer. Payments of partnership liabilities and fees 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), by a partnership subject to the provisions of the Corporation Business Tax Act with more than 10 partners shall be made electronically.

(b) A paid tax preparer who prepares returns for partnerships subject to the provisions of the Corporation Business Tax Act shall file electronically all of the partnership returns prepared by that preparer during the tax year as instructed by the partners of the partnership. Payment of the partnership liabilities and fees 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), either by the partners or by a paid tax practitioner as instructed by the partners of the partnership shall be made electronically.

Amended by 49 N.J.R. 1694(a), effective 6/19/2017