This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form PTE-100 for the current year.
This document contains official instructions for Form PTE-100 , Pass-Through Business Alternative Income Tax Return - a form released and collected by the New Jersey Department of the Treasury.
Q: What is Form PTE-100?
A: Form PTE-100 is the Pass-Through Business Alternative Income Tax Return for New Jersey.
Q: Who needs to file Form PTE-100?
A: Pass-through businesses in New Jersey, such as partnerships, limited liability companies (LLCs), and S corporations, need to file Form PTE-100.
Q: What is the purpose of Form PTE-100?
A: Form PTE-100 is used to report and pay the Pass-Through Business Alternative Income Tax in New Jersey.
Q: When is the due date for Form PTE-100?
A: The due date for Form PTE-100 is the 15th day of the third month following the close of the tax year, which is usually March 15th.
Q: Are there any penalties for late filing?
A: Yes, there are penalties for late filing, including a minimum penalty of $100 for each month or part of a month that the return is late.
Instruction Details:
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