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Division of Taxation

Corporation Business Tax Reform Information

P.L. 2018, c. 48, and P.L. 2018, c. 131 made significant changes to the Corporation Business Tax Act. The Division is in the process drafting information regarding these changes. Information will continue to be posted as it becomes available.




Publication Type Name
TB-93 The Unitary Business Principle and Combined Returns
TB-92(R) Sourcing IRC §951A (GILTI) and IRC §250 (FDII)
TB-91 Banking Corporations and Combined Returns
TB-90 Tax Credits and Combined Returns
TB-89(R) Combined Group Filing Methods
TB-88 Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks
TB-87 Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
TB-86(R) Included and Excluded Business Entities in a Combined Group and the Minimum Tax of a Taxpayer That is a Member of a Combined Group
TB-85 Tax Conformity to IRC §951A (GILTI) and IRC §250 (FDII)
TB-84(R) Changes to the New Jersey Corporation Business Tax
TB-80 Addback of Other States Taxes
Notice
Federal Tax Cuts and Jobs Act (TCJA) – Opportunity Zones
TB-79(R) Nexus for Corporation Business Tax
TAM–2015-1(R) New Jersey Tax Treatment of Virtual Currency
LR: 2012-5-CBT Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes
TAM 2011-13R Add Back of Related Member Interest Expense
TAM-2012-1 Intercompany Transfer Pricing and Advanced Pricing Agreements
TAM 2011-22 International Affiliate Transactions Involving Intangibles and Intellectual Property
TAM 2011-6 Foreign Corporations Subject to Tax

For tax years beginning on or after January 1, 2016, all Corporation Business Tax returns and payments must be made electronically. Forms and instructions are available online for informational purposes.

Form Type Name
CBT-100 and CBT-100S Corporation Business Tax Return
BFC-1 Corporation Business Tax Return for Banking and Financial Institutions
CBT-DIV 2017 Supplemental Supplemental Corporation Business Tax Return
CBT-100-R Short Period Corporation Business Tax Return for accounting periods that begin on or after January 1, 2018, and end before July 31, 2018

  • 30-Day Penalty Relief. An automatic 30-day extension has been provided for filing Corporation Business Tax returns with an original due date of October 15, 2019.
  • NOTICE: Reporting FDII on Schedule A.
  • Notice: 2018 Schedule A-4 of CBT-100 and BFC-1 Correction. Line number references to Schedule PT were corrected on Schedule A-4.
  • New Form CBT-100-R. Information about a short-period tax return for accounting periods that begin on or after January 1, 2018, and end before July 31, 2018.
  • Net Operating Loss Conversion Worksheet 500-P. A new worksheet for converting the net operating loss subtraction calculation from a pre-allocation to post-allocation basis will be available in the 2018 Corporation Business Tax Return.
  • Extensions. Form CBT-100 and CBT-100S filers, with a return due date of November 2018, or December 2018, or January 2019, may qualify for an extension.
  • Surtax Information. General information about the Corporation Business Tax surtax.


Last Updated: Thursday, 11/14/19