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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
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

Electronic Filing and Payment Mandate for Corporation Business Tax N.J.A.C. 18:7-11.19

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
File a Return
    – Online (Forms CBT-100 and CBT-100S only.)
    – Using Software (Page will be updated as providers are approved.)
Make a Payment

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.


Last Updated: Wednesday, 03/25/20