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Division of Taxation

COVID-19 Related Tax Information
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

Corporation Business Tax News

11/05/2020 Notice: CBT-100U Schedule R
10/15/2020 Governor Signs Executive Order Extending 2019 Corporation Business Tax Calendar Year Return Filing Deadline (View Press Release)
02/24/2020 TB-96 Net Deferred Tax Liability Deduction and Combined Returns
02/18/2020 TB-95 Net Operating Losses and Combined Returns.
02/18/2020 TB-94(R) General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, 2019
12/23/2019 Automatic Extension for 2019 Corporation Business Tax Returns for Certain Fiscal Tax Year Filers
12/16/2019 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
10/17/2019 TB-93 The Unitary Business Principle and Combined Returns
10/04/2019 NOTICE: Reporting FDII on Schedule A
10/04/2019 Automatic Extension for 2019 Corporation Business Tax Returns for Certain Fiscal Tax Year Filers
09/09/2019 Automatic 30-Day Penalty Relief for Corporation Business Tax Filing Due October 15, 2019
08/01/2019 Angel Investor Tax Credit Increase
07/19/2019 TB-91 Banking Corporations and Combined Returns
06/28/2019 TB-89(R) Combined Group Filing Methods
06/21/2019 TB-90 Tax Credits and Combined Returns
04/23/2019 TB-88 Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks
04/12/2019 TB-87 Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
04/08/2019 Combined Group Managerial Member Registration Now Available
03/15/2019 Correction: 2018 Schedule A-4 of CBT-100 and BFC-1
02/20/2019 Notice: Form CBT-DIV 2017 Supplemental Required
01/31/2019 Notice: Amending Form CBT-DIV 2017 Supplemental if Amending Federal Repatriation Statements
01/30/2019 Notice – Form CBT-R – Short-Period Return and Instructions
01/22/2019 Mandatory Registration of a Combined Group by Managerial Member
01/03/2019 Automatic Extension for Corporation Business Tax Returns for Certain Fiscal Tax Year Filers with November 15, 2018 and December 15, 2018, or January 2019 Due Dates
12/31/2018 Notice: NEW Form CBT-DIV 2017 Supplemental to be used in Lieu of CBT-DIV 2017
12/26/2018 Notice: Film Production and Digital Media Tax Credit
12/24/2018 TB-85 Tax Conformity to IRC §951A (GILTI) and IRC §250 (FDII)
12/10/2018 Notice: NOL Conversion Worksheet 500-P
12/10/2018 TB-84(R) - Changes to the New Jersey Corporation Business Tax
10/24/2018 Automatic Extension for NJ 2018 CBT-100 and CBT100-S Filers
10/11/2018 Automatic 30-Day Penalty Relief for Corporation Business Tax Filing Due October 15, 2018
08/24/2018 Guidance for Reporting IRC § 965 Income and Other Corporation Business Tax Changes Retroactive to Tax Year 2017
03/16/2018 Notice: New Jersey’s Treatment of Deemed Repatriation Dividends Reported Pursuant to Internal Revenue Code (IRC) Section 965
03/02/2018 New online filing service available for Corporation Business Tax returns
08/13/2015 TB-79(R): Nexus for Corporation Business Tax
04/10/2015 Electronic Filing and Payment Mandate for Corporation Business Tax N.J.A.C. 18:7-11.19
04/02/2015 TAM-2015-1: New Jersey Tax Treatment of Virtual Currency
08/18/2014 Notice: Legislation Adjusts and Clarifies Certain State Tax Compliance Standards and Restricts Certain State Tax Benefits
04/10/2013 Notice: Angel Investor Tax Credit Act
02/17/2012 TAM-2012-1: Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17)
02/08/2012 Notice - Grow New Jersey Assistance Program
12/07/2011 TAM-22: International Affiliate Transactions Involving Intangibles and Intellectual Property
09/07/2011 New Jersey Supreme Court Decision in Whirlpool Properties Inc. V. Director
06/06/2011 TAM-17: Intercompany Transfer Pricing and Advanced Pricing Agreements - Replaced by TAM 2011-17
06/10/2010 Notice - Corporation Business Tax Add back of Interest Expense
07/01/2009 New Jersey Decouples from Federal Deferral of Certain Discharge of Indebtedness Income and Extends the Business Surtax
01/05/2009 Throwout Rule and Regular Place of Business Requirements Eliminated
12/19/2008 New Net Operating Loss Carryover Enacted
04/17/2008 2008 Federal Economic Stimulus
03/17/2008 Notice - New Retro-Active New Jersey S Corporation Election
06/18/2007 Lanco, Inc. v. Director, Division of Taxation (06-1236)
04/13/2007 Important Message: For Calendar Year Corporations: Under provisions in NJAC 18:2-4.12 the deadline for calendar year corporations to file their 2006 New Jersey Corporation Business Tax Returns is April 16, 2007.
07/11/2006 New Jersey Corporation Business Surtax and Minimum Tax Changes
06/01/2006 Domestic Production Activities Deduction
01/30/2006 Lanco, Inc. v. Director, Division of Taxation
08/24/2005 Lanco, Inc. v. Director, Division of Taxation
07/29/2005 New Jersey Decoupled from Federal Depreciation
01/20/2004 Consequences of Not Dissolving a Corporation
09/26/2003 Notice to Corporate Taxpayers
05/20/2003 Reminder - CBT Estimated Payment Revisions
03/18/2003 Press Release: Biotech Certificate Transfer Not Affected by CBT Legislation
11/01/2000 Division Clarifies It's CBT Position on Casino Reinvestment Development Authority (CRDA) Obligations

Last Updated: Thursday, 11/05/20