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New Jersey Nexus – Immune Activity Declaration
with TurboTaxExtracted from PDF file 2023-new-jersey-schedule-n.pdf, last modified October 2023Nexus – Immune Activity Declaration
Schedule N Nexus – Immune Activity Declaration\ (10-23) For tax year beginning Corporation Name , and ending Federal ID Number , Unitary ID Number, if applicable NU Read the instructions before completing this schedule. During the period covered by this return, was this corporation: Yes No (1) A member of a combined group that files a New Jersey combined return? If the entity is a member of a New Jersey combined group filing, provide the Managerial Member name and NU number. Did this corporation (member), during the period covered by this return, perform any of the following activities in New Jersey: Yes No (2) Own, lease, or rent any real property in New Jersey? Yes No (3) Lease tangible property to others for use in New Jersey? Yes No (4) Own or lease vehicles registered in New Jersey that are provided to people who are not sales people? Yes No (5) Own, lease, or rent any type of property located in New Jersey (consignments, inventory, drop shipments, or like transactions)? Yes No (6) License the use of any intangible rights from which royalties, licensing fees, etc., are derived from the use of these rights in New Jersey (e.g., without limitations, software licenses, trademarks)? Yes No (7) Solicit in New Jersey for services through the use of employees, officers, agents, and/or independent contractors or representatives? Yes No (8) Perform any type of service in New Jersey (other than solicitation) such as constructing, erecting, installing, repairing, consulting, training, conducting seminars or meetings, or administering credit investigations through the use of employees, agents, subcontractors, and/or independent contractors or representatives? Yes No (9) Provide any technical assistance or expertise that is performed in New Jersey through the use of employees, agents, subcontractors, and/or independent contractors or representatives? Yes No (10) Perform any detail work in New Jersey without limitations such as taking inventory, stocking shelves, maintaining displays, arranging delivery through the use of employees, agents, subcontractors, and/or independent contractors or representatives? Yes No (11) Carry goods, merchandise, inventory, or other property including samples into New Jersey for direct sale to customers in New Jersey? Yes No (12) Pick up and/or replace damaged, returned, or repossessed goods from New Jersey customers with company-owned vehicles or through contract carriers? Yes No (13) Pick up or deliver to points in New Jersey with company-owned vehicles or through contract carriers for any other company other than itself? Yes No (14) Provide any type of maintenance program that is performed in New Jersey by either this entity or an independent contractor? Yes No (15) Have sales representatives who have the authority to accept or approve sales orders from customers located in New Jersey in which acceptance/approval takes place in New Jersey and not from an out-of-State location? Yes No (16) Have employees, independent contractors, or representatives with in-home offices in New Jersey for which they are reimbursed for expenses other than telephone or travel or have employees working from home telecommuting on a regular basis for the convenience of the taxpayer? Yes No (17) Own an interest in either a partnership or LLC doing business in New Jersey? If yes, identify the name and address of the partnership or LLC. Yes No (18) Secure deposits for sales or payment for sales and/or deliveries? 1 Yes No (19) Allow catalog or online sales to be returned or picked up at an in-store location of a related or affiliated company? Yes No (20) Collect delinquent accounts directly or indirectly or repossess property? Yes No (21) Maintain a display at a single location for more than two weeks? Yes No (22) Offer, solicit, sell, accept, or buy digital assets such as virtual currency or nonfungible tokens (NFTs) to New Jersey residents? Yes No (23) Offer services involving the purchase, sale, processing, or virtual storage of digital assets to New Jersey residents? Yes No (24) Offer, sell, provide maintenance, or perform such duties under a warranty or extended warranty service contract for the performance of services under the contract through any means, whether in person or through the internet? Yes No (25) Contract with a marketplace facilitator to facilitate the sale of the taxpayer’s products on the facilitator’s online marketplace where the marketplace facilitator maintains the corporation’s products at fulfillment centers in this State? Yes No (26) Transmit code or electronic instructions through the internet to repair or upgrade products as part of a service subscription purchased by the customer or as part of a warranty (or extended warranty) service contract purchased by the customer? Yes No (27) Place software or ancillary data (e.g., apps or “internet cookies”) on computers and devices in New Jersey to gather market or product research that is packaged and sold to data brokers or other third parties? Yes No (28) Sell internet advertising services to New Jersey business customers where the taxpayer provides targeted advertising to specific New Jersey individuals using information the taxpayer mined from software or ancillary data (e.g., apps or “internet cookies”) that was placed on computers and devices in New Jersey by the taxpayer on individuals’ devices? Yes No (29) Provide certain types of post-sales assistance through an electronic chat, email, or application that customers access through the company’s website? Some examples include, but are not limited to, chat rooms for troubleshooting problems, complaint resolution, or an internet help desk for technical support whereby the customer can talk to a service representative who may conduct repair services remotely. Yes No (30) Provide checking, savings, money market accounts, payment services, or lines of credit? Yes No (31) Offer certificates of deposit, debit and/or credit cards, mortgages, or loans? Yes No (32) Offer investment advice and services, derivatives, and/or custody services? Affirmation of information by an officer/responsible individual I hereby certify that this schedule, including any accompanying riders, is to the best of my knowledge a true, correct, and complete report. Name: Title: Signature: Date: Questions or inquiries can be directed to the Nexus Audit Group at (609) 984-5749 2 Purpose of Schedule This schedule must be completed annually and be made part of the Corporation Business Tax return (Form CBT-100, CBT-100U, or CBT-100S) filed by any foreign corporation seeking to claim immunity from income taxation pursuant to Public Law 86-272, 73 Stat. 555, USC § 381 and pay the minimum tax prescribed under N.J.S.A. 54:10A-5(e). This schedule is not to be filed by corporations incorporated under the laws of the State of New Jersey. Instructions 1) If the answer to any question is “Yes,” the corporation will be required to apportion net income to New Jersey and determine the amount of tax on its New Jersey corporation apportioned income. The corporation will pay this tax or the minimum tax, whichever is greater. 2) If the answers to all questions are “No,” this schedule can be included with the New Jersey Corporation Business Tax return to claim immunity from tax on its net income. The corporation will pay only the minimum tax. Corporations using this schedule must complete the New Jersey Corporation Business Tax return in full. 3
Schedule N Nexus – Immune Activity Declaration
More about the New Jersey Schedule N Corporate Income Tax TY 2023
We last updated the Nexus – Immune Activity Declaration in February 2024, so this is the latest version of Schedule N, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule N directly from TaxFormFinder. You can print other New Jersey tax forms here.
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TaxFormFinder has an additional 95 New Jersey income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form CBT-200-T | Corporation Business Tax Tentative Return and Application |
| Form NJ-1041 | Fiduciary Return Form |
| Form CBT-160-A | Underpayment of Estimated NJ Corporation Business Tax For Taxpayers with Gross Receipts less than $50,000,000 |
| Form DCC-1 | Document Control Center Request Form |
| Form NJ-BUS-2 | Alternative Business Calculation Adjustment |
View all 96 New Jersey Income Tax Forms
Form Sources:
New Jersey usually releases forms for the current tax year between January and April. We last updated New Jersey Schedule N from the Division of Revenue in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of New Jersey Schedule N
We have a total of thirteen past-year versions of Schedule N in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Schedule N
Schedule N Nexus – Immune Activity Declaration
2022 Schedule N
Schedule N Nexus – Immune Activity Declaration
2021 Schedule N
Schedule N Nexus – Immune Activity Declaration
2020 Schedule N
Schedule N Nexus – Immune Activity Declaration
2018 Schedule N
Schedule N
2011 Schedule N
Schedule N
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