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Division of Taxation

Director John J. Ficara
Acting Director
John J. Ficara
Director's Bio

Announcements

Middle Class
Tax Rebate

Beginning July 2, 2021, the Middle Class Tax Rebate will be issued to eligible New Jersey residents that file a 2020 resident Income Tax return (NJ-1040) with a balance of tax $1 or more.

Corporation Business Tax Standardized Return Information

Update Regarding Corporation Business Tax Standardized Return for Certain Filers.

Corporation Business Tax-
Combined Reporting Initiative

From June 15 to October 15, 2021, the Division will waive penalties for qualified companies that pay back Corporation Business Taxes for certain years that they had nexus with New Jersey but failed to file as a separate entity.

Unemployment
Compensation

Unemployment, including unemployment received under the COVID-19 relief, is not taxable income and should not be reported on your NJ income tax return.

In the Spotlight

Latest News and Updates

Date Title
Date Title
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 Hillsbourgh 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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Last Updated: Friday, 07/02/21