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2019
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

2018
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

2015
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

2014
08/18/14 Notice: Legislation Adjusts and Clarifies Certain State Tax Compliance Standards and Restricts Certain State Tax Benefits

2013
04/10/13 Notice: Angel Investor Tax Credit Act

2012
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

2011
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

2010
06/10/10

Notice - Corporation Business Tax Add back of Interest Expense


2009
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

2008
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

2007
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.

2006
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

2005
08/24/05 Lanco, Inc. v. Director, Division of Taxation
07/29/05 New Jersey Decoupled from Federal Depreciation

2004
01/20/04 Consequences of Not Dissolving a Corporation

2003
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

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

2000
11/01/00 Division Clarifies It's CBT Position on Casino Reinvestment Development Authority (CRDA) Obligations

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Last Updated: Friday, 10/04/19



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