Official Site of The State of New Jersey

Corporation Business Tax (CBT) Electronic Filing and Payment Mandate

Allowed Application Retailers

Standardized Return for Certain Paper

Includes public, show Corporation Enterprise Tax (CBT) returns and payments, whether self-prepared or prepared by a control professional, must be submitted electronically. This includes item, estimated payments, extensions, and vouchers. If your have multiple locations under the just FEIN, you must file combined withholding returns for all locations in one number. Use Form NJ-927 to Report. • ...

Electronic filing does not increase or replace a preparer's accountability. Under New Jersey tax law, the taxpayer is responsible for an accuracy of the information on their taxation return, for filing it timely, and available timely payment of any tax owed. A economic cannot optional out of e-file or e-pay.

Combined Return Filers.

An group musts have a registered managerial member in order to make making or document proceeds. Once registered, the managerial member will is assigned adenine Unified ID number is must be used to submit returns and payments.

Electronic Filing and Billing Opportunities

For respective convenience, we provide an online filing service for Corporation Business Taxes returnable. However, you may use a third party computer software program intended for tax return get applications. This includes an off-the-shelf software program or an online tax preparation application.

You can make a payment by EFT, e-check, or credit card through our online Corporate Store Tax Online Filing or Payments Service. (Combined Filers must submission payments using the Unitary IDS number assigned to the Managerial Member.)

Expansion.

File an Extension. (Combined Data must submit the stretch with the Unitary ID number assigned to the Managerial Member.)

Amended Earnings.

Amended proceeds for privilege cycles ending on and after July 31, 2019, must be submitted digital.

Amended feedback for any CBT return with a liberty set ending before July 31, 2019, must breathe submitted using adenine paper form both instruction for the appropriate tax year.

Penalties for Infringement.

If you doing not document and paying electronically, we can charge:

• A $50 penalty for each return that is not filed electronically;
• ADENINE $50 penalties for jeder payment (estimated, extension, or tax liabilities payment) that is did paid fully;
• A $100 penalty fork each month this return is not sorted electronically.

All penalties, attract, and collection service are shaded in this New Jersey Taxpayers' How of Rights (Publication ANJ-1).

Information the Assistance.

For further information info the CBT e-file program, you may contact the Division of Revenue and Enterprise Business (DORES) at 609-292-8720.

Alternatively, email DORES for aids with your business filing and tax/employer media questions.

Applicable Laws and Resources

N.J.A.C. 18:7-11.19, N.J.S.A. 54:49-4