Extension of due dates for Individual Gross Income Tax and Corporation Business Tax – In order to maintain consistency with the federal income tax extension, the Governor, Senate President and Assembly Speaker announced they will work to extend the due date to file and make payments for these taxes until July 15th. Please continue to check back at this website for updates and specific information as it becomes available.
Beginning on March 18th and continuing at least through April 17th, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 20th.
Our call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. As a result, you may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.
You can file for free through the New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.
We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.
The Division of Taxation has posted sample forms and instructions to our website to explain how corporations can meet the new mandatory, unitary combined reporting law. The 2019 NJ CBT-100U reference form and instructions are for informational purposes only and cannot be used to file a return. All New Jersey Corporation Business Tax filings, including the new CBT-100U, must be filed electronically.The Division previously extended the filing date for all 2019 CBT returns for fiscal filers to April 15, 2020. The new combined return should be available for electronic filing through tax software vendors prior to the April 15 due date. The Division strongly encourages all combined return filers to file for an automatic six-month extension. The release of the sample form and instructions was delayed because of administrative challenges arising from complex and substantial changes made to the Corporation Business Tax (CBT) law.