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Division of Taxation

COVID-19 RELATED Information

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.

Combined Group Managerial Member Procedures

General information on combined reporting is available on Corporation Business Tax Reform Information.

To register as the managerial member of a combined group for corporation business tax purposes, login to Online Registration Change Service using the taxpayer’s current New Jersey identification number and corporation business tax PIN. Check the box “Register as the Managerial Member of a Unitary Combined Group,” and follow the onscreen prompts.

P.L. 2018, c. 48, and P.L. 2018, c. 131, collectively mandate combined reporting for tax years ending on and after July 31, 2019 (beginning on and after August 1, 2018, if the managerial member has a 12-month tax year that ends July 31, 2019). Commonly owned companies engaged in a unitary business are required to calculate their Corporation Business Tax on a combined basis.

A combined group is a group of companies that have a common ownership (N.J.S.A. 54:10A-4(aa)) and are engaged in a unitary business (N.J.S.A. 54:10A-4(gg)), if at least one company is subject to New Jersey Corporation Business Tax (N.J.S.A. 54:10A-4(z)). For information on what business entities must be included in a combined group and what business entities are not included in a combined group, see Technical Bulletin TB-86(R) .

As an initial step in implementing combined reporting, the managerial member (N.J.S.A. 54:10A-4(cc)) of each combined group must register with the New Jersey Division of Revenue and Enterprise Services (DORES).

What are the managerial member’s responsibilities?
The managerial member acts as the agent on behalf of the combined group. The managerial member is required to address all tax matters including, but not limited to: filing/amending tax returns, filing extensions, and making estimated tax payments and/or any tax liability payment on behalf of its taxable members. The managerial member is also responsible for responding to notices and assessments for its combined group. (N.J.S.A. 54:10A-4.10)

How is the managerial member determined?
If the combined group has a common parent corporation and that common parent corporation is a taxable group member, the common parent corporation must register as the managerial member. If the common parent member is not a taxable member, the combined group must designate a taxable member as its managerial member. The election is for ten tax years.

Registering the managerial member to file and pay for New Jersey combined reporting:

  1. Is your corporation the common parent corporation and a taxable member of the combined group?
    • Yes. As the common parent corporation and a taxable member of the combined group, you are the group’s managerial member and must register as such. Login using your company’s New Jersey tax identification number and Corporation Business Tax PIN. Within the application, you will be able to select “Register as the Managerial Member of a Unitary Combined Group.”
    • No. Continue to Question 2.

  2. Has your corporation been designated as the managerial member of the combined group?
    • Yes. Because the common parent corporation is not a taxable member of your combined group, one of the taxable members must serve as the managerial member. As the designated member, you must register to be the managerial member. Login using your company’s New Jersey tax identification number and Corporation Business Tax PIN. Within the application, you will be able to select “Register as the Managerial Member of a Unitary Combined Group.”
    • No. Continue to Question 3.

  3. Did you answer no to BOTH of the questions above?
  4. If you answered no to both of the questions above, you are not the managerial member. The managerial member of the combined group must complete the registration.

Information for Managerial Member – Making or Crediting Estimated Payments.
Registration will generate a New Jersey identification number specific to combined reporting. This unique identification number will serve as the combined group’s tax identification number. The managerial member will use it to file the combined return on behalf of the group. The identification number will also serve as the number to which payments will be applied. Overpayments credited to the combined group by a taxpayer on a 2018 CBT-100 or 2018 BFC-1 will be applied to the combined group after the registration process is complete. In addition, once registration is complete, all estimated payments must be made using the combined group’s identification number. The managerial member cannot continue to make the payments under their preexisting tax identification number. Information on procedures for the managerial member to transfer funds that were made (or forwarded) on a separate entity basis to the account of the newly registered managerial member under combined reporting is available.

What if your company already has a New Jersey tax identification number and it is currently filing Corporation Business Tax returns?
The managerial member must register in New Jersey to obtain a new identification number that is specific to combined reporting. The managerial member’s preexisting tax identification number cannot be used as the primary identification number for the combined group filing. Also, a company’s Federal Employer Identification Number cannot be used to file any return or payment for the combined group.

Which member of the combined group should make estimated payments?
The managerial member is responsible for making payments on behalf of the group. Even though the managerial member is responsible for paying on behalf of the combined group, each taxable member is jointly and severally liable for the tax due.

If a combined group has members that have overpayments from a previously filed or return or that made payments under their own account, the managerial member for that combined group can take the following steps to merge the funds before filing the tax return.

Provide a spreadsheet showing:

  • The managerial member’s name and new identification number (begins NU), and
  • The member from which the payment is being transferred (including the name and federal identification number), and
  • The amount of overpayment from previously filed return to be applied to the combined account, and
  • Payments to be transferred. Include the date and amount of each payment that was made on a separate entity basis. The amount and the date on which the payment was submitted must be an exact match in order for the Division to transfer the funds from the member’s account to the managerial member’s account.

A sample spreadsheet is available online. Send the information using one of the following methods:

    Mail – New Jersey Division of Taxation, Managerial Member Request, PO Box 266, Trenton, NJ 08695-0266
    Fax – 609-633-6444
    Email – Please use a secure email account and send to

Include a cover letter with a contact name and phone number in the event that the Division needs additional information or clarification.

Note: The combined return (Form CBT-100U) will contain a form for the managerial member to provide the information at the time of filing if the combined group is not ready to submit it in advance.

Last Updated: Thursday, 11/14/19