| 4.24.2023 |
BFC-1 Returns Being Replaced with Form CBT-100 |
| 3.31.2023 |
TB-105 Corporation Business Tax and Gross Income Tax Guidance regarding S Corporations and Qualified Subchapter S Subsidiaries |
| 3.31.2023 |
Answers to Frequently Asked Questions on the New Jersey S Corporation Procedural Changes |
| 3.9.2023 |
Credits for Taxes Paid to Other Jurisdictions and Refunds of Other State Taxes Paid |
| 3.1.2023 |
Governor Murphy and Treasurer Muoio Highlight Historic Property Tax Relief for Nearly 1.7 Million New Jerseyans |
| 2.17.2023 |
IRS Guidance for Special Payments |
| 1.10.2023 |
Governor Murphy Announces Extended Deadline for Renters and Homeowners to File for ANCHOR Property Tax Relief Program |
| 12.8.2022 |
ANJ-14 - Sign Fabricators and Installers |
| 12.8.2022 |
Cannabis: New Social Equity Excise Fee for 2023 |
| 11.18.2022 |
Governor Murphy Announces Extended Deadline to File for New ANCHOR Property Tax Relief Program, Expands Eligibility to Certain Renters |
| 11.17.2022 |
ITIN Holders Direct Assistance Program |
| 10.12.2022 |
Child Tax Credit
|
| 9.27.2022 |
Interest Rate Assessed on Tax Balances for 2022 |
| 8.24.2022 |
Notice: Sign Purchases and Installation Services Sales and Use Tax Effective October 1, 2022 |
| 7.12.2022 |
Notice: Sales Tax Holiday for Certain Retail Sales |
| 7.1.2022 |
ANJ-30 - Cannabis Businesses |
| 6.16.2022 |
Transfer Pricing Initiative |
| 5.20.2022 |
CBT Returns - Income Excluded Pursuant to a Tax Treaty |
| 4.20.2022 |
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 |
| 4.20.2022 |
TB-89(R) Combined Group Filing Methods |
| 4.20.2022 |
TB-100(R) The Combined Group as a Taxpayer under the Corporation Business Tax Act |
| 4.12.2022 |
Revision to Division Policy on Combined Groups and PL 86 272 |
| 4.6.2022 |
Notice to Atlantic City Casino Hotels - Imposition of $2 per day Surcharge on Casino Room Rentals |
| 3.21.2022 |
Revised TAM-2015-1(R) Convertible Virtual Currency |
| 2.24.2022 |
Employee Retention Credit |
| 1.28.2022 |
As Filing Season Kicks Off, Treasury Reminds Taxpayers that More Money is Available to More People Than Ever Before Under Expanded Earned Income Tax Credit Program |
| 1.25.2022 |
Treasury Launches New Automated Payroll Service to Simplify Filings for Employers |
| 1.24.2022 |
New Jersey College Affordability Act |
| 1.19.2022 |
Shechtel v. Director, Division of Taxation (32 N.J. Tax 180 2020) |
| 1.14.2022 |
UEZ Purchase Limitations FAQ |
| 12.28.2021 |
Hurricane Ida tax relief extended to February 15 for part or all of six qualifying states. |
| 12.20.2021 |
TB-104 Recreational Cannabis and Licensed Cannabis Establishments |
| 12.14.2021 |
New Jersey Extends 2021 Tax-Filing Deadline for Kentucky Tornado Victims |
| 12.10.2021 |
New limitations on Urban Enterprise Zone Exemption Certificates |
| 9.15.2021 |
NJ Tax Relief for Hurricane Ida Victims |
| 9.09.2021 |
Treasury Announces NJ Division of Taxation Extends Filing & Payment Deadlines for Tropical Storm Ida Victims |
| 8.25.2021 |
TB-98(R) Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118 |
| 8.3.2021 |
Teleworking – End of COVID-19 Temporary Suspension Period for Nexus and Withholding Purposes. |
| 6.3.2021 |
Corporation Business Tax - Combined Reporting Initiative |
| 5.24.2021 |
Notice: Update Regarding CBT Standardized Return for Certain Filers |
| 5.17.2021 |
Notice: Short Period Returns in the Context of Combined Reporting |
| 5.11.2021 |
TB-87(R) Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation |
| 4.27.2021 |
TB-102(R) Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions |
| 3.23.2021 |
NJ Tax Relief for Texas Winter Storm Victims |
| 3.19.2021 |
2020 Income Tax Filing Deadline Automatically Extended to May 17, 2021 |
| 3.18.2021 |
TB-90(R) Tax Credits and Combined Returns |
| 3.16.2021 |
TB-103 Initial Guidance on New Jersey's Conformity to IRC Section 1502 for Combined Returns |
| 3.11.2021 |
Notice: 2020 Corporation Business Tax: Automatic Extension for Certain Filers |
| 3.02.2021 |
TB-102 - Net Operating Losses (NOLs) and Post Allocation Net Operating Losses (PNOLs) with Certain Mergers & Acquisitions |
| 2.09.2021 |
PPP Loan / Expense Treatment Under CBT & GIT (view Press Release) |
| 2.08.2021 |
TB-101 Income Reporting and Accounting Methods of Non-U.S. Corporations Members of a Combined Group |
| 1.25.2021 |
TB-100 The Combined Group as a Taxpayer under the Corporation Business Tax Act |
| 1.14.2021 |
TB-99 Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020 |
| 01.13.2021 |
TB-98 TB-98 Federal Return and the Forms and Schedules to Include with the Corporation Business Tax Return Pursuant to P.L. 2020, C. 118 |
| 01.13.2021 |
TB-89 (R) Combined Group Filing Methods - revised to include information from P.L. 2020, C. 118 |
| 01.13.2021 |
Notice: The World-Wide and Affiliated Group Elections for 2019/2020 CBT-100U Returns |
| 12.30.20 |
2019 Senior Freeze Property Tax Reimbursement Deadline Extended Again (View Press Release) |
| 12.14.20 |
TB-97 Changes and Corrections to the Corporation Business Tax and Other Taxes/Fees Pursuant to P.L. 2020, C. 118 |
| 12.9.20 |
Electronic Filing Mandate for All W-2s and 1099s |
| 11.05.20 |
Notice: CBT-100U Schedule R |
| 10.29.20 |
Treasurer Muoio Urges Residents to Take Advantage of the Extended Deadline to Apply for the Senior Freeze Property Tax Reimbursement |
| 10.15.20 |
Governor Signs Executive Order Extending 2019 Corporation Business Tax Calendar Year Return Filing Deadline (View Press Release) |
| 10.2.20 |
New Income Tax and Withholding Rate for Income Between $1 million and $5 million |
| 09.29.20 |
Pass-Through Business Alternative Income Tax- FAQ |
| 09.25.20 |
2019 Corporation Business Tax: 30-Day Penalty Relief For Extended Returns |
| 07.24.20 |
Important Information About Retail COVID-19 Fees and Sales Tax |
| 06.24.20 |
Streamlined Certificate of Compliance and Taxability Matrix Update June 22, 2020 |
| 06.19.20 |
Notice: Sales Tax Rate Change For Sales of Medical Marijuana |
| 05.29.20 |
Notice: Property Tax Appeal Filing Deadline at County Boards of Taxation Extended to July 1, 2020 |
| 05.06.20 |
Telecommuter COVID-19 Employer and Employee FAQ |
| 04.24.20 |
Notice: Insurance Premiums Tax 50% Prepayment Due June 1, 2020 |
| 04.20.20 |
The Corporation Business Tax Special Adoption Regulations have been finalized and were sent to the Office of Administrative Law (OAL) on April 8 for publication in the NJ Register on May 4, 2020. Note that these regulations were immediately effective on April 8, 2020. |
| 04.17.20 |
Notice: COVID-19 Fiscal Mitigation Act |
| 04.07.20 |
Notice: Extension of Time to File Administrative Protests and Tax Court Appeals |
| 03.30.20 |
Tele-Commuting and Corporate Nexus - As a result of COVID-19 causing people to work from home as a matter of public health, safety, and welfare, the Division will temporarily waive the impact of the legal threshold within N.J.S.A. 54:10A-2 and N.J.A.C. 18:7-1.9(a) which treats the presence of employees working from their homes in New Jersey as sufficient nexus for out-of-state corporations. In the event that employees are working from home solely as a result of closures due to the coronavirus outbreak and/or the employer’s social distancing policy, no threshold will be considered to have been met. |
| 02.24.20 |
TB-96 Net Deferred Tax Liability Deduction and Combined Returns |
| 02.18.20 |
TB-95 Net Operating Losses and Combined Returns |
| 02.18.20 |
TB-94(R) General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, 2019 |
| 02.10.20 |
Notice: Cigarette/Tobacco & Vapor Products Tax-Prohibited Use of Coupons, Price Reduction Promotions & Price Rebates |
| 02.07.20 |
Notice: Gross Income Tax/Corporation Business Tax Pass-Through Business Alternative Income Tax Act |
| 01.16.20 |
Notice: Sales and Use Tax – Manufacturing Exemption–Bakery Racks |
| 12.23.19 |
Automatic Extension for 2019 Corporation Business Tax Returns for Certain Fiscal Tax Year Filers |
| 12.19.19 |
Notice: Electronic Filing Mandate for Employer Year-End Filings and Statements |
| 12.19.19 |
NJ-WT – New Jersey Income Tax Withholding Instructions |
| 12.16.19 |
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 |
| 12.13.19 |
Updated Guidance for Health Coverage Filings for Employers and Coverage Providers |
| 12.09.19 |
TB-81(R) Taxes Imposed on the Rental of Transient Accommodations |
| 12.05.19 |
Interest Rate Assessed for January 1 through December 31, 2020 |
| 11.22.19 |
Tax Preparer and her Husband Face Prison Terms for Operating Tax Fraud Scheme in which they stole nearly $250,000 from State of Hawaii |
| 10.31.19 |
TB-92(R) Sourcing IRC §951A (GILTI) and IRC §250 (FDII) |
| 10.17.19 |
TB-93 The Unitary Business Principle and Combined Returns |
| 10.04.19 |
NOTICE: Reporting FDII on Schedule A |
| 09.16.19 |
Transient Accommodations Frequently Asked Questions |
| 09.11.19 |
Hammonton Man Indicted on Charges of Theft, Fraudulent Tax Filings, Money Laundering |
| 09.09.19 |
Automatic 30-Day Penalty Relief for Corporation Business Tax Filing Due October 15, 2019 |
| 08.26.19 |
Notice to Foundries and other Metalworking Businesses |
| 08.26.19 |
Updates to TB-92 Sourcing IRC §951A (GILTI) and IRC §250 (FDII) |
| 06.16.19 |
Grand Jury hands up a 30-Count Indictment in a Dark Web narcotic trafficking business |
| 08.12.19 |
New Certified Tax Assessors |
| 08.05.19 |
2 Men Sentenced for Leader of a Narcotics Trafficking Network, Weapons Charges |
| 08.02.19 |
Notice: Nursing Home Provider Assessment Rate Increase |
| 08.01.19 |
Angel Investor Tax Credit Increase |
| 07.19.19 |
TB-91 Banking Corporations and Combined Returns |
| 06.28.19 |
TB-89(R) Combined Group Filing Methods |
| 06.21.19 |
TB-90 Tax Credits and Combined Returns |
| 06.20.19 |
Pennsylvania Department of Revenue issues warning on scam calls targeting recipients of property tax & rent rebates |
| 06.18.19 |
Former Fitness Club Bookkeeper Indicted for Theft |
| 06.06.19 |
06/06/2019 Our online payment system will not be available from 6 pm Friday, June 21 until 12 pm Saturday, June 22. We apologize for any inconvenience this may cause. |
| 05.21.19 |
TB-89 Combined Group Filing Methods |
| 05.16.19 |
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 |
| 04.24.19 |
4/24/2019 Television and Film Industry Information |
| 04.24.19 |
4/24/2019 Notice: Treatment of Out-of-State Businesses and Employees During a Declared Disaster or Emergency |
| 04.23.19 |
TB-88 Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks |
| 04.12.19 |
4/12/2019 TB-87 Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation |
| 04.10.19 |
Federal Tax Cuts and Jobs Act (TCJA) Questions and Answers |
| 04.05.19 |
Combined Group Managerial Member Procedures |
| 04.05.19 |
N.J. Division of Taxation Postpones Deadlines for Alabama Storm Victims |
| 03.28.19 |
Hillsborough husband and wife arrested for money laundering |
| 03.15.19 |
Correction: 2018 Schedule A-4 of CBT-100 and BFC-1 |
| 03.02.19 |
She siphoned $850K from her job over 9 years, and a judge just sentenced her to nearly as many in prison |
| 02.20.19 |
Notice: Form CBT-DIV 2017 Supplemental Required |
| 02.05.19 |
Notice: Federal Tax Cuts and Jobs Act (TCJA) – Opportunity Zones |
| 01.31.19 |
Notice: Amending Form CBT-DIV 2017 Supplemental if Amending Federal Repatriation Statements |
| 01.30.19 |
Notice – Form CBT-R – Short-Period Return and Instructions |
| 01.11.19 |
Former Toms River Used Car Dealer Sentenced to Prison for Failing to Pay State $185,000 in Sales Tax He Collected from Customers |
| 01.03.19 |
Automatic Extension for NJ 2018 CBT-100 and CBT100-S Filers with November 15, 2018 and December 15, 2018, or January 2019 Due Dates. |
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