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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7); Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

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

Notice to Corporate Taxpayers

The Business Tax Reform Act, P.L. 2002, Chapter 40, approved July 2, 2002 made many revisions to the Corporation Business Tax. In addition a Tax Study Commission has been created to review the changes and to make recommendations concerning improvement. As part of that process, the Division will be gathering additional statistical information from the post legislative returns filed. In order to accomplish this a new schedule, Schedule A-4, has been created to summarize the necessary data. Taxpayers are required to fully complete this schedule along with Schedule A.

Tax Returns which are not sufficiently completed or which contain statements indicating "see schedule attached" will be deemed improperly filed and will be returned to the taxpayer for correction. Taxpayers are advised that this may result in the imposition of late filing penalties should the corrected returns not be filed by the due date or extended due date of the return. This is of particular importance for Federal S corporations that fail to make New Jersey S corporation elections and must file as C corporations for New Jersey purposes.


Last Updated: Friday, 02/14/20