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Screen NJComp - New Jersey Composite Income Tax Return (1120)
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Overview
Use this screen to complete Form NJ-1080C, Income Tax Nonresident Composite Return.
note
To go to this input screen, select File, Client Properties, New Jersey tab, and mark the
Composite Return
checkbox.General Information
The application uses the information in this section to complete Form NJ-1080C, Income Tax Nonresident Composite Return, and Form NJ-1080E, Election to Participate in a Composite Return. The application includes those nonresident shareholders that are marked as Composite filer in Shareholder information on the composite return.
The pro rata share of the S Corporation’s income reported on Form CBT-100S, Schedule NJ-K-1, Part II, line 1 for all participating shareholders is reported on Form NJ-1080C, line 13, Net pro rata share of S Corporation, unless an amount is filled in
Professional athletic team wages
, salaries, tips, and other employee compensation
. Form NJ-1080C, Schedule A, Participant Directory is completed, and includes all shareholders participating in the composite return. Form NJ-1080C, Schedule B, Nonparticipant Directory is completed, and includes all shareholders not participating in the composite return. A separate Form NJ-1080E is prepared for each nonresident shareholder that's marked as a Composite filer in Shareholder information.Professional athletic team wages, salaries, tips and other employee compensation
If this return is for a professional athletic team, enter the wages, salaries, tips, or other employee compensation paid. This amount is reported on the Wages, salaries, tips, and other employee compensation line of Form NJ-1080C instead of Net pro rata share of S Corporation income.