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New Jersey Pass-through Entity Taxes (Subscribe)
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New Jersey taxation or other treatment of pass-through entities and their owners, including estates, New Jersey limited liability companies (LLCs), partnerships, S corporations, trusts and other New Jersey tax entity infomation.
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All business entities that qualify for and elect to be treated as partnerships for Federal income tax are treated as partnerships for New Jersey Gross Income Tax purposes.
Corporations may elect to register in New Jersey as a Sub-Chapter S corporation. Since the S corporation status for federal purposes does not automatically flow through for New Jersey state purposes, you must apply for S corporation status in this state and receive approval of the election. Without this filing and approval, your filings in New Jersey will be considered as those of a standard C corporation with all the rates that apply to that designation.
