Change in Annual Report Due Dates

	Beginning with the 2005 reporting period, the annual report due date may change for most businesses subject to the corporation business tax. Since the annual report filing is no longer coupled with the corporation business tax filing, the basis of the reporting period becomes the month of formation as it was prior to the annual report linkage to the CBT return where the fiscal period is used. This change will only affect business entities filing corporation business tax returns. All other business entities currently use the formation date for annual report filing purposes. By changing the due date from the fiscal period to the month of formation, the annual report will now be due at the beginning of the period instead of at the end of the period. This change will result in some business entities being required during the conversion year to submit two annual reports within a 12-month period. The following charts display the new filing date for businesses affected by this change. Filing Chart Business Fiscal Period   Calendar Year (January - December)   July - June   February - January   August - July   March - February   September - August   April - March   October - September   May - April   November - October   June - May   December - November   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a Jan - Dec Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January April 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February April 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March April 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April April 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May April 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June April 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July April 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August April 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September April 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October April 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November April 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December April 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a Feb - Jan Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January May 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February May 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March May 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April May 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May May 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June May 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July May 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August May 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September May 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October May 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November May 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December May 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a March - Feb Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January June 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February June 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March June 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April June 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May June 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June June 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July June 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August June 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September June 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October June 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November June 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December June 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with an April - March Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January July 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February July 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March July 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April July 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May July 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June July 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July July 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August July 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September July 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October July 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November July 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December July 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a May - April Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January Aug 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February Aug 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March Aug 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April Aug 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May Aug 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June Aug 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July Aug 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August Aug 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September Aug 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October Aug 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November Aug 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December Aug 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a June - May Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January Sept 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February Sept 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March Sept 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April Sept 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May Sept 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June Sept 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July Sept 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August Sept 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September Sept 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October Sept 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November Sept 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December Sept 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a July - June Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January Oct 17, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February Oct 17, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March Oct 17, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April Oct 17, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May Oct 17, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June Oct 17, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July Oct 17, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August Oct 17, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September Oct 17, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October Oct 17, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November Oct 17, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December Oct 17, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with an Aug - July Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January Nov 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February Nov 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March Nov 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April Nov 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May Nov 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June Nov 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July Nov 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August Nov 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September Nov 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October Nov 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November Nov 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December Nov 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a Sept - Aug Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January Dec 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February Dec 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March Dec 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April Dec 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May Dec 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June Dec 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July Dec 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August Dec 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September Dec 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October Dec 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November Dec 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December Dec 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with an Oct - Sept Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January Jan 18, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February Jan 18, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March Jan 18, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April Jan 18, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May Jan 18, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June Jan 18, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July Jan 18, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August Jan 18, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September Jan 18, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October Jan 18, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November Jan 18, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December Jan 18, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a Nov - Oct Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January Feb 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February Feb 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March Feb 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April Feb 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May Feb 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June Feb 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July Feb 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August Feb 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September Feb 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October Feb 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November Feb 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December Feb 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page   Annual Report Due Date for Businesses Subject to Corporation Business Tax with a with Dec - Nov Fiscal Period Formation Month  2004 Due Date  2005 Due Date  2006 Due Date  2007 Due Date   (based on Fiscal Year plus 3.5 months) (based on formation /authorization month) Electronic Filing Required January March 15, 2005 Jan 31, 2006 * Jan 31, 2006 Jan 31, 2007 February March 15, 2005 Feb 28, 2006 * Feb 28, 2006 Feb 28, 2007 March March 15, 2005 March 31, 2006 * March 31, 2006 March 31, 2007 April March 15, 2005 April 30, 2006 * April 30, 2006 April 30, 2007 May March 15, 2005 May 31, 2006 * May 31, 2006 May 31, 2007 June March 15, 2005 June 30, 2006 * June 30, 2006 June 30, 2007 July March 15, 2005 July 31, 2006 * July 31, 2006 July 31, 2007 August March 15, 2005 Aug 31, 2006 * Aug 31, 2006 Aug 31, 2007 September March 15, 2005 Sept 30, 2006 * Sept 30, 2006 Sept 30, 2007 October March 15, 2005 Oct 31, 2006 * Oct 31, 2006 Oct 31, 2007 November March 15, 2005 Nov 30, 2005 Nov 30, 2006 Nov 30, 2007 December March 15, 2005 Dec 31, 2005 Dec 31, 2006 Dec 31, 2007       * The annual report may be submitted prior to the due date indicated. The online system is currently available to accept all 2005 filings and payments.       * Both the 2005 and 2006 reports must be submitted and paid by this date. Beginning with the 2006 filing, the online system will begin to accept filings 90 days prior to the due date.       Back to top of page
	Contact us   Privacy notice  Legal Statement
	revenue: revhome | registrations | certifications | tax filings | online services | njbgs
	Updated: 8/4/05