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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Form IF-1 no longer required to be filed with the State

New Jersey no longer requires qualified investment fund to provide pass-through information to the state by February 15 of the following year on Form IF-1. Recently amended regulation N.J.A.C. 18:35-2.2(g) states “…a qualified investment fund must advise its shareholders on or before February 15 of each calendar year that its distributions qualify for exclusion from gross income pursuant to this section and retain Form IF-1, the Certification of Qualified Investment Fund, to be made available if requested by the Division of Taxation.”

Last Updated: Tuesday, 04/08/25