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Corporations Required to File Federal S corporations that have not elected and been authorized to be New Jersey S corporations must complete Form CBT-100 or Form CBT-100U as though no election had been made under I.R.C. 1362.
You must pay your New Jersey estimated Corporation Business Tax electronically by e-check, electronic funds transfer (EFT), or credit card. Go to the Division of Taxa- tions website. Taxpayers that do not have access to the internet can call the Divisions Customer Service Center at (609) 292-6400.
S-Corporation - New Jersey does not have a separate form for amending Form CBT-100S, Corporation Business Tax Return. To indicate the return is amended, from the main menu of the New Jersey return select Heading Information Amended Return. Partnership - Electronically amended New Jersey returns ARE accepted.
In general, every corporation existing under the laws of the State of New Jersey is required to file a Corporation Business Tax return.
Corporations that qualify as financial businesses, those that derive 75% of their gross income from the financial activities enu- merated at N.J.A.C. 18:7-1.16(a)1 through (a)7, must file the New Jersey Corporation Business Tax Return, Form CBT-100 or the Corporation Business Tax Unitary Return, Form CBT-100U.
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The following payments can be made using our Pay Online service: Pay CBT-100-V / CBT-100S-V. File and Pay CBT-200-T Extension. Pay CBT-150 Estimated Payment(s) - Schedule Mutiple Payments by E-Check.
NJ Taxation New Jersey mandates electronic filing for Corporation Business Tax returns (CBT-100, CBT-100S, CBT-100U).
The Corporation Business Tax rate is 9% on adjusted entire net income or on the portion allocable to New Jersey. The rate is 7.5% for all corporations with entire net income of $100,000 or less. The rate is 6.5% for all corporations with entire net income of $50,000 or less.

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