Form DT-1 (Statement of Net Deferred Tax Liability Deduction) may now be electronically filed with the NJ Division of Taxation. This form must be filed on or before July 1, 2020. Failure to file by this date will result in a loss of the Net Deferred Tax Liability Deduction. No extensions of time to file this statement will be granted. Form DT-1 and any accompanying riders must be electronically uploaded through the New Jersey Online Notice Response Service (NJ ONRS). The system is now available. Use "Business Tax Unitary" for the account type, and select PO Box 258 Net Deferred Tax Liability Form DT-1. This is a virtual PO Box and cannot be used to mail documents to the Division. The Division will not accept paper copies through the mail. Submission of Form DT-1 does not guarantee the deduction will be granted.
Note: In order to submit Form DT-1, the combined group must have registered a managerial member.