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These corporations must complete Form CBT-100S (or Form CBT-100U if they elected to be part of a combined group). Federal S corporations that have not elected and been au- thorized to be New Jersey S corporations must complete this return as though no election had been made under I.R.C.
Taxpayers with returns (Forms CBT-100, CBT-100U, BFC-1, and CBT-100S) that have an original due date that falls anytime between November 15, 2020 and April 15, 2021, are granted an automatic extension to file their tax returns by May 15, 2021.
If a return has already been submitted, the business must amend their 2017 Form CBT-100 by filing Form CBT-100-R . Forms are due on or before April 15, 2019. Penalties and interest will not be imposed on the underpayment of tax resulting from any retroactive changes.
There is no change to the filing due date for CBT-100S filers since the original due date is already 30 days after the federal filing deadline (e.g. the federal due date is March 15 for calendar year filers; the New Jersey filing due date is April 15th).
CBT-100-V - Corporation Business Tax Payment Voucher.
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Every partnership that has income or loss derived from sources in the State of New Jersey, or has any type of New Jersey resident partner, must file Form NJ-1065. Form NJ-CBT-1065 must be filed when the entity is re- quired to calculate a tax on its nonresident partner(s).
Note: Form CBT-100 is online for reference purposes only. Returns must be filed electronically. On and after January 1, 2019, all payments must be made electronically. On and after January 1, 2019, all payments must be made electronically.
Be sure to provide the location of the corporate books as well as a contact person and telephone number. (d) Send the completed return to: State of New Jersey, Division of Taxation, Corporation Tax, PO Box 666, Trenton, NJ 08646- 0666. Use the large preprinted envelope provided in this packet to mail the return.
These corporations must complete Form CBT-100S (or Form CBT-100U if they elected to be part of a combined group). Federal S corporations that have not elected and been au- thorized to be New Jersey S corporations must complete this return as though no election had been made under I.R.C.
Send the completed tax return to the following address: State of New Jersey, Division of Taxation, Revenue Processing Center, PO Box 666, Trenton, NJ 08646- 0666. The 2008 New Jersey Corporation Business Tax Return, Form CBT-100, and instructions are included in this packet.

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