RECORD LAYOUT AND DESCRIPTION
                                       LOTUS 1-2-3 SPREADSHEET

•   Enter all information in UPPER CASE only.

•   Do not use column headings.

•   Use Row 1 for the ‘A’ record.

•   Use Row 2 for the first ‘D’ record.

•   Use the row immediately after the last ‘D’ record for the ‘T’ record.

•   Do not leave any rows blank.

•   Save file as ‘EXCEL Worksheet’. 

•   All diskettes must contain the 8 character entry NJ1080DR as the file name.  The New Jersey Division of Taxation will reject
    and return unprocessed any diskette not properly identified internally by NJ1080DR.  A diskette must not contain any file or
    data set other than NJ1080DR.

                                             “A”  RECORD

Column Field Title                           Column                      Description and Remarks
                                             Width

  A    Record Type                           2      Required.  Enter “A”

  B    Return Year                           5      Required.  Enter return year for Form NJ-1080-C.  For 2000,
                                                    enter “2000”.

  C    Federal EIN                           13     Required.  Enter the entity’s Federal EIN as it appears on
                                                    Form NJ-1080-C.  If the Federal EIN as it appears on Form
                                                    NJ-1080-C is nine digits in length, enter three zeros in the
                                                    three positions after the ninth digit of the EIN.  Do not enter
                                                    dashes.  Left justify the Federal EIN.

  D    Filler                                2      Enter blanks.

  E    Filler                                10     Enter blanks.

  F    Filler                                21     Enter blanks.

  G    Filler                                16     Enter blanks.

  H    Composite Name                        36     Required.  Enter the entity’s name as it appears on Form NJ-
                                                    1080-C.  Left justify and fill with blanks.

  I    Composite Trade Name                  36     Enter the entity’s trade name, if applicable, as it appears of
                                                    Form NJ-1080-C.  Left justify and fill with blanks.

  J    Composite Street Address              36     Required.  Enter the entity’s street address as it appears on
                                                    Form NJ-1080-C.  Left justify and fill with blanks.

  K    Composite City                        26     Required.  Enter the entity’s city as it appears on Form NJ-
                                                    1080-C.  Left Justify and fill with blanks.

                   RECORD LAYOUT AND DESCRIPTION
                          LOTUS 1-2-3 SPREADSHEET
                              “A”  RECORD (Continued)

Column Field Title                 Column                  Description and Remarks
                                   Width

L      Composite State             3      Required.  Enter the entity’s state abbreviation as it appears
                                          on Form NJ-1080-C.  Left justify the state code.

M      Composite Zip Code          10     Enter the entity’s nine digit zip code if known.  If the four
                                          digit extension is not known, enter the five digit zip code
                                          followed by four zeroes.  Do not enter a dash in this field.
                                          Left justify the zip code.

N      Filler                      12     Enter blanks.

O      Filler                      12     Enter blanks.

P      Filler                      8      Enter blanks.

Q      X                           2      Required.  Enter “X”

                                   “D” RECORD

A      Record Type                 2      Required.  Enter “D”

B      Return Year                 5      Required.  Enter return year for Form NJ-1080-C.  Must be
                                          the same year entered in Record “A”.

C      Composite Federal EIN       13     Required.   Enter the entity’s Federal EIN as it appears on the
                                          “A” record.

D      Participant/Non-participant 2      Required.  Enter a “1” (one) for a participant with total
       Indicator                          income less than $250,000, or “2” (two) for a participant
                                          with income greater than or equal to $250,000, or a “3”
                                          (three) for a nonparticipant.

E      Social Security Number      10     Enter the participant’s social security number or the social
                                          security number/EIN of the nonparticipant.  Left justify the
                                          social security number.  Do not enter dashes.

F      Last Name                   21     Required.  Enter last name of participant/ nonparticipant.
                                          Left justify and fill with blanks.  If nonparticipant is not an
                                          individual, enter the name of the entity.

G      First Name                  16     Required.  Enter first name of participant/ nonparticipant.
                                          Left justify and fill with blanks.

H      Filler                      36     Enter blanks.

I      Filler                      36     Enter blanks.

J      Street Address              36     Enter the participant’s/nonparticipant’s street address.  Left
                                          justify and fill with blanks.

K      City                        26     Enter the participant’s/nonparticipant’s city.  Left justify and
                                          fill with blanks.

                   RECORD LAYOUT AND DESCRIPTION
                      LOTUS 1-2-3 SPREADSHEET

                             “D”  RECORD (Continued)

Column Field Title           Column                 Description and Remarks
                             Width

L      State                 3      Enter the participant’s/nonparticipant’s state abbreviation.
                                    Left justify the state code.

M      Zip Code              10     Enter the participant’s/nonparticipant’s nine digit zip code.  If
                                    the four digit extension is unknown, enter the five digit zip
                                    code followed by four zeros.  Left justify the zip code.

N      Taxable Income        12     Enter the participant’s taxable income for New Jersey Gross
                                    Income Tax purposes.  If a nonparticipant (position 18 = “3”)
                                    fill with zeros.

                                    NOTE:  All money amounts must be right justified and
                                    contain a maximum of only 11 characters.  The right-
                                    most two positions represent cents in the money amount
                                    fields.  Do not enter dollar signs, commas, decimal points
                                    or negative amounts.  Positive amounts are indicated by
                                    placing a “+” (plus) in the left-most position of the money
                                    amount.  Each money amount field must contain 10
                                    numeric characters.  Unused positions must be filled with
                                    zeros.  (Example:  $2,457.96 is entered as ‘+0000245796’).

O      NJ Income Tax         12     Enter the participant’s New Jersey Income Tax.  If a
                                    nonparticipant (position 18 = “3”) fill with zeros.  See note
                                    above.

P      Filler                8      Enter blanks.

Q      X                     2      Required.  Enter “X”

                             “T” RECORD

A      Record Type           2      Required.  Enter “T”

B      Return Year           5      Required.  Enter return year for Form NJ-1080-C.  Must be
                                    the same year entered in Record “A”.

C      Composite Federal EIN 13     Required.  Enter the entity’s Federal EIN as it appears on the
                                    “A” record.

D      Filler                2      Enter blanks.

E      Filler                10     Enter blanks.

F      Filler                21     Enter blanks.

G      Filler                16     Enter blanks.

H      Filler                36     Enter blanks.

                   RECORD LAYOUT AND DESCRIPTION
                        LOTUS 1-2-3 SPREADSHEET

                        “T”  RECORD (Continued)

Column Field Title                Column              Description and Remarks
                                  Width

I      Filler                     36     Enter blanks.

J      Filler                     36     Enter blanks.

K      Filler                     26     Enter blanks.

L      Filler                     3      Enter blanks.

M      Filler                     10     Enter blanks.

N      Filler                     12     Enter blanks.

O      Filler                     12     Enter blanks.

P      Number of                  8      Required.  Enter the number of “D” records reported for the
       Participant/Nonparticipant        preceding “A” record.  Right justify and zero fill.  Enter a 
       Records Reported                  total of only 7 characters.

Q      X                          2      Required.  Enter “X”.