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Who must file NJ CBT-100S?

(a) Every corporation that has elected and qualifies pursuant to Section 1361 of the Internal Revenue Code and has qualified and been accepted as a New Jersey S Corporation is required to file a CBT-100S.

Who must file NJ CBT 100S?

(a) Every corporation that has elected and qualifies pursuant to Section 1361 of the Internal Revenue Code and has qualified and been accepted as a New Jersey S Corporation is required to file a CBT-100S.

How do I pay my CBT tax in NJ?

You may make a payment by EFT, e-check, or credit card through our online Corporation Business Tax Online Filing and Payments Service. (Combined Filers must submit payments using the Unitary ID number assigned to the Managerial Member.)

What is NJ CBT 100U?

(Form CBT-100U 2021) Electronic Filing Mandate. All Corporation Business Tax returns and payments must be made electronically. This mandate includes all returns, esti- mated payments, extensions, and vouchers.

What is CBT tax in NJ?

The tax rate is 9.00% (. 09) of entire net income that is subject to federal income taxation or such portion thereof as may be allocable to New Jersey.

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