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N.J. Admin. Code 18:7-20.1 - S corporations
An S corporation making an election to be treated as an S corporation in New Jersey shall file an S corporation Corporation Business Tax Return (Form CBT-100S)
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NJ Division of Taxation - Corporate Business Tax Returns
Dec 20, 2024 Note: Form CBT-100 is online for reference purposes only. Returns must be filed electronically. CBT-100 Separate Filer. CBT-100 (Instructions)
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Partnership Filing Fee and Nonresident Partner Tax | NJ.gov
Jul 13, 2016 The tax rate is 6.37% for nonresident noncorporate partners (e.g., individuals, trusts, and estates), and 9% for nonresident corporate partners
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