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Division of Taxation

Date Areas of Interest Subject
05/16/19 Tax Practitioners and Publications NJ Tax E-News 05/16/19

Monthly Digest of new information posted on the Division of Taxation website April 18, 2018 - May 16, 2019

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05/24/19 Tax Practitioners and Publications NJ Tax E-News 05/24/19

CBT Reform Information
P.L. 2018, c. 48, and P.L. 2018, c. 131 made significant changes to the Corporation
Business Tax Act. Information relating to these changes is available on the Division's website, including:

  • Mandatory Registration of a Combined Group by Managerial Member
  • TB-89  Combined Group Filing Methods
  • TB-88  Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks
  • TB-87  Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation
  • 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
  • TB-85(R)  Tax Conformity to IRC § 951A (GILTI) and IRC § 250 (FDII)
  • TB-84(R)  Changes to the New Jersey Corporation Business Tax

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Additional information will be posted as it becomes available.

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Last Updated: Thursday, 12/05/19