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Division of Taxation

Corporation Business Tax (CBT)- Extensions

We will grant a six-month extension of time only to file your New Jersey CBT return. There is no extension of time to pay the tax due.

You may request an extension by filing a Tentative Return and Application for Extension of Time to File (Form CBT-200-T) using the Corporation Business Tax Online Filing and Payments system. You must include a tentative tax payment with your application for extension.

If 90% of the tax liability is not paid by the original due date of the return, your request for an extension will be denied and we will impose penalties and interest for late filing and payment. We will notify you only if we deny your extension request, but not until after you actually file your return.

Combined Filers. The Managerial Member must file the Tentative Return and Application for Extension of Time to File (Form CBT-200-T) and pay any tax liability on behalf of its taxable members.


Last Updated: Friday, 06/10/22