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New Jersey mandates electronic filing for Corporation Business Tax returns (CBT-100, CBT-100S, CBT-100U). The returns on this page may not reflect the final electronic return line-for-line and should not be submitted by a corporation to meet its filing requirement.
Beginning with Tax Year 2019, New Jersey mandated combined reporting. P.L. 2020, c. 118, which was signed into law on November 4, 2020, made a series of technical corrections, clarifications, and changes to the Corporation Business Tax Act.
File Returns Online (Forms CBT-100 and CBT-100S only.)
File Returns Using Software (Page will be updated as providers are approved.)
With Refunds or Credit Carry Forwards:
New Jersey Division of Taxation
Corporation Business Tax Refunds
P.O. Box 259
Trenton, NJ 08695-0259
Without Refunds or Credit Carry Forwards:
New Jersey Division of Taxation
Special Audit
P.O. Box 271
Trenton, NJ 08695-0271
Reporting IRS Adjustments:
New Jersey Division of Taxation
Special Audit
P.O. Box 271
Trenton, NJ 08695-0271
