Some practitioners and taxpayers have inquired about how to report the federal and state differences from federal K-1s and NJK-1s received from lower-tier partnerships on the 2023 NJ-1065.
Lines 13b and 15e on the 2023 NJ-1065 are designated for reporting "other modifications" that were not accounted for elsewhere, which are a state addition or deduction to income, respectively.
