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Division of Taxation

Corporation Business Tax (CBT) E-File Mandate FAQ

CBT returns and payments, whether self-prepared or prepared by a tax professional, must be e-filed if the return period begin date is January 1, 2016 or later. This includes all CBT returns, estimated payments, extensions, and vouchers.

All businesses subject to CBT must use electronic methods to file and pay their Corporation Business Taxes. A business cannot opt out of e-file or e-pay.

This mandate does not include banking corporations and financial business corporations filing or making payments for Form BFC-1. Note: Regardless of whether one or more member of a combined group is a banking corporation or financial business corporation, all combined returns must be filed electronically.

If you do not file and pay electronically, we may impose penalties on your business

How Can I file my (my clients) returns electronically?

For your convenience, we provide an online filing service for Corporation Business Tax returns. However, you may use a third party computer software program intended for tax return preparation purposes. This includes an off-the-shelf software program or an online tax preparation application.

You may make a payment by EFT, e-check, or credit card through our online Corporation Business Tax Service.

What types of returns are not included?

You cannot electronically submit an amended return for tax years prior to 2019. You must use a paper return if you are submitting an amended Form CBT-100 or Form CBT-100S for a tax year before 2019. All other returns, payments, extension requests, and vouchers must be electronically filed.

What types of penalties can I be charged for not using electronic filing and payment methods?

If you don’t file and pay electronically, we can charge:

  • A $50 penalty for each return that is not filed electronically;
  • A $50 penalty for each payment (estimated, extension, or tax liability payment) that is not paid electronically;
  • A $100 penalty for each month the return is not filed electronically.

All penalties, interest, and collection fees are outlined in the New Jersey Taxpayers’ Bill of Rights (Publication ANJ-1).

Can I view my returns prior to filing?

Yes. Since you are responsible for the accuracy of your tax returns, you should carefully review your returns prior to submitting them to us. This applies to returns you prepare and complete yourself and those returns prepared and completed by a paid tax preparer.

Does e-filing increase the preparer’s liability?

Under New Jersey tax law, the taxpayer is responsible for the accuracy of the information on their tax return, for filing it timely, and for timely payment of any tax owed. A tax practitioner who files New Jersey tax returns and/or pays New Jersey taxes on behalf of either an individual or a business client does not become personally responsible for payment of the client’s liabilities.

If you would like to receive email messages concerning the E-File/E-Pay Mandate and other matters of general interest, register for E-News.


Last Updated: Thursday, 01/21/21