Record Layout and Description - Excel Spreadsheet

This document provides instructions for submitting a Lotus 1-2-3 spreadsheet containing New Jersey tax form NJ-1080-C data to the New Jersey Division of Taxation. It describes the record layout, including required "A" records with identifying information, optional "D" records with participant/nonparticipant details, and required "T" records with record counts. All submissions must be saved as "EXCEL Worksheet" files named "NJ1080DR" and contain only that data.