The instructions for the 2019 New Jersey Individual Return does not include guidance for entering the amount of capital gain and/ or partnership income that can be deferred as a result of a qualifying investment in an Economic Opportunity Zone (EOZ) property or partnership.   Additionally, since the amount of the EOZ eligible deferral may exceed the net capital gain (Schedule NJ-DOB) shown on the NJ return, how do you avoid losing the excess since NJ is as gross income state and does not allow a capital loss carry forward.  Lastly, if the gain being offset was a passthrough from a partnership, how do you show the deferral given all partnership income is combined on a NJ return and does not flow through to Schedule NJ-DOB.