Nj-new jersey Division of Taxation CBT E-File & E-Pay Mandate Frequently Asked Questions

Nj-new jersey Division of Taxation CBT E-File & E-Pay Mandate Frequently Asked Questions

Nj-new jersey Division of Taxation CBT E-File & E-Pay Mandate Frequently Asked Questions

For income tax years beginning on or after January 1, 2016, all taxpayers and income tax preparers must register CBT returns and also make repayments electronically. The mandate includes all CBT returns, approximated re re payments, extensions, and vouchers. Nevertheless, NJ continues to accept paper company business taxation statements for the filing year that is current.

Note: Since nj-new jersey didn’t have a free of charge filing choice whenever this legislation ended up being implemented, we shall accept paper corporate business taxation statements for taxation years closing before July 2017.

You may create re payment by EFT, e-check, or charge card through the Division of Taxation’s on line Corporation company Tax Service. Create your CBT re payment.


All returns that are CBT payments, whether self-prepared or served by a income tax expert, needs to be e-filed if the return durations start date is January 1, 2016 or later on. In the event that you don’t file and spend electronically whenever necessary to achieve this, the Division of Taxation may impose penalties in your company. This mandate relates to all continuing organizations susceptible to CBT. A company cannot decide out of E-file or E-pay.

What forms of returns are not included?

As of this right time, electronically submitted amended returns aren’t accepted. You must use a paper return if you are submitting an amended CBT-100 or CBT-100S. An amended return happens to be the sole return that is an exclusion to the mandate. All the other returns, re re payments, expansion needs, and vouchers should be electronically filed.

Does e-filing boost the liability that is preparer’s?

The taxpayer is responsible for the accuracy of the information on their tax return, for filing it timely and for timely payment of any tax owed under New Jersey tax law. A taxation practitioner whom files NJ tax statements and/or pays NJ fees with respect to either a person or a company client will not be really in charge of re payment associated with client’s liabilities. This clarification is applicable just for NJ purposes and doesn’t influence obligations towards the IRS or some other state.

Can there be a penalty for maybe maybe maybe not following requirement?

Yes. In the event that you don’t file and spend electronically when you’re expected to achieve this, the Division of Taxation can charge the next:

  • A $50 penalty for every return that’s not filed electronically;
  • A $50 penalty for each re re payment (estimated, expansion, or income tax obligation payment) that isn’t compensated electronically;

All charges, interest, and collection costs as outlined in Publication ANJ-1. Treat this book


Tax application is any computer programs program meant for tax return planning purposes. This can include, it is not restricted to:

  • An off-the-shelf software package packed onto a taxation preparer’s or taxpayer’s computer; or
  • An on-line income tax planning application.

On line service that is filing for Corporation Business taxation statements.

Opting Out


Yes. It’s a requirement of the mandate to electronically register the expansion demand. The Division of Taxation provides a free of charge online solution to register your CBT-200-T and/or make re payments resume writer by EFT, e-check, or credit.


We notified you because you recently filed a return, voucher, or produced payment in writing, in other words. Mailed within an estimated payment voucher with a paper check to your Division of Revenue. This page will be help you to prevent filing your CBT deals by paper. In the event that you continue steadily to outline paper returns, vouchers, or make repayments by paper checks or cash purchase, perhaps you are penalized by the Division of Taxation. All deals must electronically be filed.

Your notice included a 4-digit pin provided by the Division that might be utilized which will make re re payments during the Division’s internet site. There is no need to utilize this PIN that is 4-digit to a repayment through the Division’s on line solutions.

Does nj-new jersey require a PIN to e-file or e-pay?

No. You certainly do not need a PIN when creating a repayment or filing a return.

Does e-file avoid my customers from viewing their comes back just before distribution?

No. Electronic filing doesn’t stop the overview of finished returns ahead of distribution. Since taxpayers have the effect of the precision of the tax statements, all taxpayers should very carefully review their comes back just before giving them towards the Division. This pertains to comes back they prepare and perform themselves along with returns completed and prepared by way of a compensated preparer.

Would be the CBT Banking and Financial returns and payments contained in the CBT E-file/E-pay mandate?

No. The CBT E-file/E-pay mandate will not include BFC filings and/or payments.

Can I be notified of modifications into the E-file/E-Pay Mandate?

If you want to get messages that are email the E-File/E-Pay Mandate along with other matters of basic interest, please sign up for E-News.

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