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Information on
Novel Coronavirus

Have general 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 • Call (24/7): 1-800-962-1253
Text: NJCOVID to 898-211
Visit https://covid19.nj.gov/ or nj.gov/health for additional information

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.

Corporation Business Tax Returns

Prior Year CBT Tax Forms

Corporation Business Tax Reform. P.L. 2018, c. 48, and P.L. 2018, c. 131 made significant changes to the Corporation Business Tax Act. The Division is in the process drafting information regarding these changes. Information will continue to be posted as it becomes available

Returns for Tax Year 2019

Certain fiscal tax year filers may qualify for an automatic extension.

Electronic Filing Requirement

Corporation Business Tax returns and payments must be made electronically. For more information, see E-File Mandate.

Electronic Filing and Payment Options

File Extensions and Make Payments

File Returns
Online (Forms CBT-100 and CBT-100S only.)
OR
Using Software (Page will be updated as providers are approved.)



Return Number Return Name Category Type
CBT-100U (Form) Corporation Business Tax Combined Form
Note: Form CBT-100U is online for reference purposes only. Returns must be filed electronically.
CBT-100U - Combined Filer
CBT-100U (Instructions) Corporation Business Tax Combined Form Instructions CBT-100U - Combined Filer
DT-1 Statement of Net Deferred Tax Liability Deduction CBT-100U - Combined Filer
BFC-1 Forms and Instructions for Banking and Financial Corporations BFC-1 – Separate Filer
Schedule A-7 Gross Income Test for Financial Businesses That are Members of a Combined Group CBT-100U - Combined Filer
CBT-100 (Form) Corporation Business Tax Form
Note: Form CBT-100 is online for reference purposes only. Returns must be filed electronically.
CBT-100 – Separate Filer
CBT-100 (Instructions) Corporation Business Tax Form Instructions CBT-100 – Separate Filer
CBT-100-V  On and after January 1, 2019, all payments must be made electronically. CBT-100 – Separate Filer
CBT-150 (Instructions) Statement of Estimated Tax for Corporations Miscellaneous
CBT-160-A Underpayment of Estimated Corporation Business Tax on Gross Receipts of less than $50,000,000 CBT-100 – Separate Filer
CBT-160-B Underpayment of Estimated Corporation Business Tax on Gross Receipts of $50,000,000 or more CBT-100 – Separate Filer
CBT-200-T Corporation Business Tax Tentative Return and Application For Extension of Time to File CBT-100 – Separate Filer
CBT-100S (Form) S Corporation Business Tax Return Form
Note: Form CBT-100S is online for reference purposes only. Returns must be filed electronically.
CBT-100S
CBT-100S (Instructions) S Corporation Business Tax Return Instructions CBT-100S
CBT-100-S-V  On and after January 1, 2019, all payments must be made electronically. CBT-100S
CBT-160-A Underpayment of Estimated Corporation Business Tax on Gross Receipts of less than $50,000,000 CBT-100S
CBT-160-B Underpayment of Estimated Corporation Business Tax on Gross Receipts of $50,000,000 or more CBT-100S
CBT-200-T Corporation Business Tax Tentative Return and Application For Extension of Time to File CBT-100S
CBT-2553 New Jersey S Corporation or New Jersey QSSS Election CBT-100S
CBT-2553-R Retroactive S Election Application CBT-100S
Form 300 Urban Enterprise Zone Employees Tax Credit and Credit Carry Forward Tax Credit
Form 301 Urban Enterprise Zone Investment Tax Credit and Credit Carry Forward Tax Credit
Form 302 Redevelopment Authority Project Tax Credit Tax Credit
Form 304 New Jobs Investment Tax Credit Tax Credit
Form 305 Manufacturing Equipment and Employment Investment Tax Credit Tax Credit
Form 306 Research and Development Tax Credit and Instructions Tax Credit
Form 311 Neighborhood Revitalization State Tax Credit Tax Credit
Form 312 Effluent Equipment Tax Credit Tax Credit
Form 313 Economic Recovery Tax Credit Tax Credit
Form 315 AMA Tax Credit Tax Credit
Form 316 Business Retention and Relocation Tax Credit Tax Credit
Form 317 Sheltered Workshop Tax Credit Tax Credit
Form 318 Film Production Tax Credit Tax Credit
Form 319 Urban Transit Hub Tax Credit Tax Credit
Form 320 Grow New Jersey Assistance Tax Credit Tax Credit
Form 321 Angel Investor Tax Credit Tax Credit
Form 322 Wind Energy Facility Tax Credit Tax Credit
Form 323 Residential Economic Redevelopment and Growth Tax Credit Tax Credit
Form 324 Business Employment Incentive Program Tax Credit Tax Credit
Form 325 Public Infrastructure Tax Credit Tax Credit
Form 327 Film and Digital Media Tax Credit Tax Credit
CITT-1 Controlling Interest Transfer Tax Miscellaneous
CITT-1E Statement of Waiver of Transfer Tax Miscellaneous
CBA-1 Notice of Business Activities Report by a Foreign Corporation Miscellaneous
CBT-AF N.J.A.C. 18:7-8.3. Miscellaneous
A-5033-TC Procedure for dissolution, withdrawal, surrender or reauthorization Miscellaneous
A-5052-TC Estimated Summary Tax Return Miscellaneous
A-5088-TC Application for Tax Clearance and Instructions Miscellaneous
C-9021  Application for Reinstatement of Corporate Charter Miscellaneous
Schedule G-2 Claim for Exceptions to Disallowed Interest and Intangible Expenses and Costs Stand Alone Schedule
Schedule I Certificate of Inactivity CBT-100U - Combined Filer
Schedule N Nexus-Immune Activity Declaration Stand Alone Schedule
Schedule O Nonoperational Activity Packet Stand Alone Schedule
Schedule PT Dividend Exclusion for Certain Previously Taxed Dividends Stand Alone Schedule
Schedule RT Allocated Tiered Subsidiary Dividend Exclusion Stand Alone Schedule
Schedule X Memberís Taxable Income From Sources Other Than the Unitary Business of the Combined Group CBT-100U - Combined Filer

 


Last Updated: Tuesday, 04/07/20