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Division of Taxation

NEW Form CBT-DIV 2017 Supplemental to be used in Lieu of CBT-DIV 2017

In order to simplify the reporting of dividends and deemed repatriation dividends, including the IRC §965 deemed repatriation dividends, to reflect the changes to the Corporation Business Tax Act, the Division of Taxation has created a supplemental form to use instead of the CBT-DIV 2017. The Division strongly encourages taxpayers who need to file to use Form CBT-DIV 2017 Supplemental .

Fiscal 2017 filers whose fiscal year began on or after August 1, 2017, and ended on or after July 31, 2018, do not need to file. The 2018 Form CBT-100 and Form BFC-1 have been updated to reflect the law changes.

 


Last Updated: Friday, 11/15/19