The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page

Corporation Business Tax News

2019 2018 2015 2014 2013
2012 2011 2010 2009 2008
2007 2006 2005 2004 2003
2002 2000

10/04/2019 NOTICE: Reporting FDII on Schedule A
10/04/2019 Automatic Extension for 2019 Corporation Business Tax Returns for Certain Fiscal Tax Year Filers
09/09/2019 Automatic 30-Day Penalty Relief for Corporation Business Tax Filing Due October 15, 2019
08/26/2019 Updates to TB-92 Sourcing IRC §951A (GILTI) and IRC §250 (FDII)
08/01/2019 Angel Investor Tax Credit Increase
07/19/2019 TB-91 Banking Corporations and Combined Returns
06/28/2019 TB-89(R) Combined Group Filing Methods
06/21/2019 TB-90 Tax Credits and Combined Returns
05/16/2019 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
04/23/2019 TB-88 Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks
04/12/2019 TB-87 Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
04/08/2019 Combined Group Managerial Member Registration Now Available
03/15/2019 Correction: 2018 Schedule A-4 of CBT-100 and BFC-1
02/20/2019 Notice: Form CBT-DIV 2017 Supplemental Required
01/31/2019 Notice: Amending Form CBT-DIV 2017 Supplemental if Amending Federal Repatriation Statements
01/30/2019 Notice – Form CBT-R – Short-Period Return and Instructions
01/22/2019 Mandatory Registration of a Combined Group by Managerial Member
01/03/2019 Automatic Extension for Corporation Business Tax Returns for Certain Fiscal Tax Year Filers with November 15, 2018 and December 15, 2018, or January 2019 Due Dates

12/31/2018 Notice: NEW Form CBT-DIV 2017 Supplemental to be used in Lieu of CBT-DIV 2017
12/26/2018 Notice: Film Production and Digital Media Tax Credit
12/24/2018 TB-85 Tax Conformity to IRC §951A (GILTI) and IRC §250 (FDII)
12/10/2018 Notice: NOL Conversion Worksheet 500-P
12/10/2018 TB-84(R) - Changes to the New Jersey Corporation Business Tax
10/24/2018 Automatic Extension for NJ 2018 CBT-100 and CBT100-S Filers
10/11/2018 Automatic 30-Day Penalty Relief for Corporation Business Tax Filing Due October 15, 2018
08/24/18 Guidance for Reporting IRC § 965 Income and Other Corporation Business Tax Changes Retroactive to Tax Year 2017
03/16/18 Notice: New Jersey’s Treatment of Deemed Repatriation Dividends Reported Pursuant to Internal Revenue Code (IRC) Section 965
03/02/18 New online filing service available for Corporation Business Tax returns

8/13/15 TB-79(R): Nexus for Corporation Business Tax
04/10/15 Electronic Filing and Payment Mandate for Corporation Business Tax N.J.A.C. 18:7-11.19
04/02/15 TAM-2015-1: New Jersey Tax Treatment of Virtual Currency

08/18/14 Notice: Legislation Adjusts and Clarifies Certain State Tax Compliance Standards and Restricts Certain State Tax Benefits

04/10/13 Notice: Angel Investor Tax Credit Act

02/17/12 TAM-2012-1: Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17)
02/08/12 Notice - Grow New Jersey Assistance Program

12/07/11 TAM-22: International Affiliate Transactions Involving Intangibles and Intellectual Property
09/07/11 New Jersey Supreme Court Decision in Whirlpool Properties Inc. V. Director
09/02/11 Tax Relief for Victims of Hurricane Irene in New Jersey
08/12/11 Notice - Reduction of the Minimum Corporation Business Tax on New Jersey S Corporations
08/12/11 Notice - Single Sales Factor Formula Phase-in and New Sales Fraction Formula for Airlines
06/06/11 TAM-17: Intercompany Transfer Pricing and Advanced Pricing Agreements - Replaced by TAM 2011-17


Notice - Corporation Business Tax Add back of Interest Expense

07/01/09 New Jersey Decouples from Federal Deferral of Certain Discharge of Indebtedness Income and Extends the Business Surtax
05/13/09 New Jobs Investment Tax Credit, Notice of Inflation Adjustments
01/05/09 Throwout Rule and Regular Place of Business Requirements Eliminated

12/19/08 New Net Operating Loss Carryover Enacted
04/17/08 2008 Federal Economic Stimulus
03/17/08 Notice - New Retro-Active New Jersey S Corporation Election

06/18/07 Lanco, Inc. v. Director, Division of Taxation (06-1236)
04/13/07 IMPORTANT MESSAGE for Calendar Year Corporations: Under provisions in NJAC 18:2-4.12 the deadline for calendar year corporations to file their 2006 New Jersey Corporation Business Tax Returns is April 16, 2007.

07/18/06 Tax Relief for NJ Flood Victims
07/11/06 New Jersey Corporation Business Surtax and Minimum Tax Changes
06/01/06 Domestic Production Activities Deduction
01/30/06 Lanco, Inc. v. Director, Division of Taxation

08/24/05 Lanco, Inc. v. Director, Division of Taxation
07/29/05 New Jersey Decoupled from Federal Depreciation

01/20/04 Consequences of Not Dissolving a Corporation

09/26/03 Notice to Corporate Taxpayers
05/20/03 Reminder - CBT Estimated Payment Revisions
03/18/03 Press Release: Biotech Certificate Transfer Not Affected by CBT Legislation

10/18/02 Important Bulletin - Fourth Quarter 2002 Installment Payments for Corporation Business Taxpayers

11/01/00 Division Clarifies It's CBT Position on Casino Reinvestment Development Authority (CRDA) Obligations

Top of Page

Last Updated: Friday, 10/04/19

Taxation: Home | Legislature | Judiciary | Revenue | IRS
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification