P.L. 2018, c. 48 and P.L. 2018, c. 131 enacted mandatory unitary combined reporting for tax years ending on and after July 31, 2019 (beginning on and after August 1, 2018, if the managerial member has a 12-month tax year that ends July 31, 2019). To help facilitate the filing of the combined return and make any estimated payments, the Division is in the process of developing a Unitary Business Questionnaire and a Combined Group Index. Information will be posted online once the forms become available. Pursuant to N.J.S.A. 54:10A-4.10, the managerial member of a combined group will submit the original completed Unitary Business Questionnaires received from the other combined group members and the original completed Combined Group Index to the Division of Taxation. The managerial member must retain copies of both forms.
Taxpayers seeking to make an affiliated group election must complete the Combined Group Index and submit it to the Division of Taxation.
The managerial member will then file the combined return on behalf of the combined group by the filing due date.