Back
to top

Division of Taxation

File and Pay

You can only use the NJ Pass-Through Business Alternative Income Tax (PTE) Online Filing and Payments system if your business is registered with the New Jersey Division of Revenue and Enterprise Services and has filed a PTE Election Form.

This system can be used to file a PTE Election Form, a PTE Revocation of Election and Claim for Refund, a PTE Tax Return, Underpayment of Estimated Pass-Through Business Alternative Income Tax, or an Extension of Time to File. You can also use this system to make PTE estimated payments using Form PTE-150. It is not possible to create a member copy of Form PTE-K-1 using this system. Instead, you should use Schedule PTE-K-1 to issue the schedule to a member.

Login Information

PTE Filing and Payment System Prior Year PTE/BAIT Forms


Return Number Return Name Type
PTE-100 Pass-Through Business Alternative Income Tax Return (reference purposes only)
Pass-Through Business Alternative Income Tax Return Instructions
Form PTE-160 Underpayment of Estimated Pass-Through Business Alternative Income Tax
PTE-200-T Extension of Time to File Instructions
Form PTE-150 Estimated Tax Instructions
Schedule PTE-K-1 Member's Share of Tax

Last Updated: Thursday, 06/18/26