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Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

NOTICE: Automatic Extension for 2019 Corporation Business Tax Returns for Certain Fiscal Tax Year Filers

2019 Corporation Business Tax returns (Forms CBT-100, CBT-100U and CBT-100S) were extended for certain fiscal filers.

Taxpayers with accounting periods ending between July 31, 2019, and November 30, 2019, have been granted an automatic extension to file their tax returns by April 15, 2020. The taxpayer will not be charged late filing penalties if the return is filed by the April 15, 2020, extended due date. The extension applies only to the filing of the return and does not extend the time to make all required payments.

In addition to the automatic extension, taxpayers can submit the Corporation Business Tax Tentative Return and Application For Extension of Time to File, Form CBT-200-T, which provides a 6-month extension. However, the return will be due 6 months from the original due date.

This means:

If your accounting period ends on: July 31, 2019 Aug. 31, 2019 Sept. 30, 2019 Oct. 31, 2019 Nov. 30, 2019
The due date for filing would normally be: Nov. 15, 2019 Dec. 15, 2019 Jan. 15, 2020 Feb. 15, 2020 Mar. 15, 2020
The Division has granted an automatic extension to file the return. The due date is: April 15, 2020 April 15, 2020 April 15, 2020 April 15, 2020 April 15, 2020
If taxpayers submits an Application for Extension of Time to File,* the due date would be: May 15, 2020 June 15, 2020 July 15, 2020 Aug. 15, 2020 Sept. 15, 2020

* The extension applies only to the filing of the return and does not extend the time to make all required payments.

In order to maintain consistency with the federal tax extensions, estimated payments with an original due date of April 15, 2020, are extended to July 15, 2020.


Last Updated: Wednesday, 06/24/20