The extended filing date for the 2018 New Jersey Corporation Business Tax Return on October 15, 2019, is the same due date as the federal return. We will automatically waive the late filing penalty for a corporation business taxpayers with a properly extended federal return due date of October 15, 2019, if the return is filed by November 15, 2019 for extended calendar year corporations (or filed within an additional month of the extended due date for 2018 returns for fiscal year corporations). We will consider elections made timely, if the elections are made on a 2018 New Jersey Corporation Business Tax Return filed by November 15 (or within an additional month for an extended 2018 return for a fiscal year corporation). Interest and penalties for late payment of the tax may still apply. Failure to file by the November 15, 2019, date may result in the imposition of a late filing penalty based on the October 15, 2019, due date.