Extension of due dates for Individual Gross Income Tax and Corporation Business Tax – In order to maintain consistency with the federal income tax extension, the Governor, Senate President and Assembly Speaker announced they will work to extend the due date to file and make payments for these taxes until July 15th. Please continue to check back at this website for updates and specific information as it becomes available.
Beginning on March 18th and continuing at least through April 17th, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 20th.
Our call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. As a result, you may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.
You can file for free through the New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.
We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.
P.L. 2018, c. 48, and P.L. 2018, c. 131 made significant changes to the Corporation Business Tax Act. The Division is in the process drafting information regarding these changes. Information will continue to be posted as it becomes available.
|TB-96||TB-96 Net Deferred Tax Liability Deduction and Combined Returns|
|TB-95||Net Operating Losses and Combined Groups|
|TB-94(R)||General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, 2019|
|TB-93||The Unitary Business Principle and Combined Returns|
|TB-92(R)||Sourcing IRC §951A (GILTI) and IRC §250 (FDII)|
|TB-91||Banking Corporations and Combined Returns|
|TB-90||Tax Credits and Combined Returns|
|TB-89(R)||Combined Group Filing Methods|
|TB-88||Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks|
|TB-87||Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation|
|TB-86(R)||Included and Excluded Business Entities in a Combined Group and the Minimum Tax of a Taxpayer That is a Member of a Combined Group|
|TB-85||Tax Conformity to IRC §951A (GILTI) and IRC §250 (FDII)|
|TB-84(R)||Changes to the New Jersey Corporation Business Tax|
|TB-80||Addback of Other States Taxes|
|Notice||Federal Tax Cuts and Jobs Act (TCJA) – Opportunity Zones|
|TB-79(R)||Nexus for Corporation Business Tax|
|TAM–2015-1(R)||New Jersey Tax Treatment of Virtual Currency|
|LR: 2012-5-CBT||Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes|
|TAM 2011-13R||Add Back of Related Member Interest Expense|
|TAM-2012-1||Intercompany Transfer Pricing and Advanced Pricing Agreements|
|TAM 2011-22||International Affiliate Transactions Involving Intangibles and Intellectual Property|
|TAM 2011-6||Foreign Corporations Subject to Tax|
For tax years beginning on or after January 1, 2016, all Corporation Business Tax returns and payments must be made electronically. Forms and instructions are available online for informational purposes.
|CBT-100 and CBT-100S||Corporation Business Tax Return|
|BFC-1||Corporation Business Tax Return for Banking and Financial Institutions|
|CBT-DIV 2017 Supplemental||Supplemental Corporation Business Tax Return|
|CBT-100-R||Short Period Corporation Business Tax Return for accounting periods that begin on or after January 1, 2018, and end before July 31, 2018|