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 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
Certain fiscal tax year filers may qualify for an automatic extension.
Corporation Business Tax returns and payments must be made electronically. For more information, see E-File Mandate.
|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 (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|
|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|