For tax years beginning on or after January 1, 2015, N.J.A.C. 18:7-11.19 requires tax preparers to file Corporation Business Tax (CBT) returns electronically. In addition, if the taxpayer instructs the tax preparer to make CBT payments, the preparer must do so electronically. For tax years beginning on or after January 1, 2016, all taxpayers and tax preparers must file CBT returns and make payments electronically. The mandate includes all CBT returns, estimated payments, extensions, and vouchers.
Electronic Filing and Payment Options
File an Extension (All CBT forms. Note: Combined Filers must submit the extension using the Unitary ID number assigned to the Managerial Member.)
File a Return
– Using our CBT Portal (Forms CBT-100 and CBT-100S only. CBT-100U Filers must file using third-party software.)
– Using Software (All CBT forms. Software developers are approved for the forms indicated and the page is updated as providers and forms are approved.)
Make a Payment (All CBT forms. Note: Combined Filers must submit payments using the Unitary ID number assigned to the Managerial Member.)
For further information about the CBT e-file program, you may contact the Division of Revenue and Enterprise Services (DORES) at 609-292-8720. For online assistance regarding your business filing and tax/employer reporting questions.
Failure to comply with the electronic filing and payment mandate may result in penalties in accordance with N.J.S.A. 54:49-4.