To register as the managerial member of a combined group for corporation business tax purposes, login to Online Registration Change Service using the taxpayer’s current New Jersey identification number and corporation business tax PIN. Check the box “Register as the Managerial Member of a Unitary Combined Group,” and follow the onscreen prompts.
View information on Mandatory Registration of a Combined Group by Managerial Member.
Transferring Member’s Overpayment/Estimated Payments
If a combined group has members that have overpayments from a previously filed or return or that made payments under their own account, the managerial member for that combined group can take the following steps to merge the funds before filing the tax return.
Provide a spreadsheet showing:
A sample spreadsheet is available online. Send the information using one of the following methods:
Include a cover letter with a contact name and phone number in the event that the Division needs additional information or clarification.
Note: The combined return (Form CBT-100U) will contain a form for the managerial member to provide the information at the time of filing if the combined group is not ready to submit it in advance.
General information on combined reporting is available online.