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Division of Taxation

COVID-19 Related Tax Information
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

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.

  • TB-99 Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020 
  • TB-98 Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118
  • TB-89 (R) Combined Group Filing Methods - revised to include information from P.L. 2020, C. 118
  • Notice: The World-Wide and Affiliated Group Elections for 2019/2020 CBT-100U Returns
  • TB-97 Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118.
  • 2020 Extensions. Certain fiscal year filers may qualify for an automatic extension of time to file their Corporation Business Tax returns.
  • Notice: CBT-100U Schedule R
  • Governor Signs Executive Order Extending 2019 Corporation Business Tax Calendar Year Return Filing Deadline (View Press Release)
  • Surtax Information. General information about the Corporation Business Tax surtax.
  • The Corporation Business Tax Special Adoption Regulations have been finalized and were sent to the Office of Administrative Law (OAL) on April 8 for publication in the NJ Register on May 4, 2020. Note that these regulations were immediately effective on April 8, 2020.




Publication Type Name
TB-99

TB-99 Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020

TB-98

Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118
Notice

The World-Wide and Affiliated Group Elections for 2019/2020 CBT-100U Returns
TB-97

TB-97 Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118
TB-96 TB-96 Net Deferred Tax Liability Deduction and Combined Returns
TB-95 Net Operating Losses and Combined Groups
TB-94(R) General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, 2019
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
CBT-100U - Combined Filer Returns must be filed electronically. A copy of the instructions can be found online at Corporation Business Tax Combined Form Instructions.
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: Friday, 01/15/21