Nonresident withholding: 1065 New Jersey (NJ)
Withholding is required on all nonresident individual, trust, or estate partners, except for nonresident individuals included in the composite return (Form NJ-1080-C).
Withholding is also required for nonresident corporate partners at the corporate rate unless they have a business in NJ or they are exempt and complete Form NJ-1065E. Select
View
, then Partner Information
. Go to the New Jersey
tab and mark Maintains regular place of business in NJ
to complete Form NJ1065E. Corporate partners as defined by NJ include any partner type that isn't an individual, trust, or estate. So withholding will occur at the corporate rate for all partnerships, exempt organizations, IRAs, and corporations that are partners. 
