P.L. 2018, c. 48 and P.L. 2018, c. 131, collectively mandate 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).
As an initial step in implementing combined reporting, the managerial member (N.J.S.A. 54:10A-4(cc)) of each combined group will need to register. Registration will generate a New Jersey identification number that will serve as the combined group’s tax identification number.
To reconcile any estimated payments (or overpayments that were credited forward) made by combine group members prior to registration, 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.