New Jersey Division of Taxation CBT E-File & E-Pay Mandate Faq’s

New Jersey Division of Taxation CBT E-File & E-Pay Mandate Faq’s

For income tax years starting on or after January 1, 2016, all taxpayers and taxation preparers must file CBT returns while making repayments electronically. The mandate includes all CBT returns, believed payments, extensions, and vouchers. But, NJ continues to accept paper business company taxation statements when it comes to filing year that is current.

Note: Since nj-new jersey didn’t have a filing that is free if this legislation had been implemented, we shall accept paper corporate business taxation statements for taxation years ending before July 2017.

You might make re payment by EFT, e-check, or charge card through the Division of Taxation’s on the web Corporation company Tax provider. Make your CBT re re payment.


All CBT returns and payments, whether self-prepared or made by a taxation expert, should 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 pay electronically whenever needed to achieve this, the Division of Taxation may impose charges on the company. This mandate relates to all organizations susceptible to CBT. A company cannot decide away from E-file or E-pay.

What forms of comes back aren’t included?

Only at that 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 only real return that is an exclusion for this mandate. All the returns, re payments, extension needs, and vouchers needs to be electronically filed.

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

Under nj-new jersey taxation law, the taxpayer accounts for the precision associated with the all about their income tax return, for filing it prompt as well as timely repayment of any taxation owed. A taxation practitioner who files tax that is NJ and/or pays NJ fees on the part of either a person or a small business customer doesn’t be actually in charge of payment regarding the client’s liabilities. This clarification is applicable limited to NJ purposes and doesn’t influence duties to your IRS or just about any other state.

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

Yes. If you don’t file and spend electronically if you are necessary to achieve this, the Division of Taxation may charge listed here:

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

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


Tax application is any computer systems program designed for taxation return planning purposes. This can include, it is not restricted to:

  • An off-the-shelf computer software packed onto a taxation preparer’s or taxpayer’s computer; or
  • An tax preparation application that is online.

On the web filing solution available for Corporation company taxation statements.

Opting Out


Yes. It’s a necessity for good quality writing paper this mandate to file the extension electronically demand. The Division of Taxation provides a free of charge online solution to register your CBT-200-T and/or make re payments by EFT, e-check, or credit.


We notified you as you recently filed a return, voucher, or produced payment written down, in other words. Mailed within an estimated payment voucher having a paper check to your Division of Revenue. This page is always to give you advice to cease 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 money purchase, you might be penalized because of the Division of Taxation. All transactions must be filed electronically.

Your notice included a 4-digit pin supplied by the Division that might be utilized in order to make re re re payments during the Division’s web site. You don’t need to make use of this 4-digit PIN to help make a repayment through the Division’s on line services.

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

No. You certainly do not need a PIN when coming up with a repayment or filing a return.

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

No. Electronic filing will not stop the report on completed returns ahead of distribution. All taxpayers should carefully review their returns prior to sending them to the Division since taxpayers are responsible for the accuracy of their tax returns. This relates to comes back they prepare and finalize themselves along with returns ready and finished by way of a compensated preparer.

Are the CBT Banking and Financial returns and payments within the CBT E-file/E-pay mandate?

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

Am I going to be notified of modifications towards the E-file/E-Pay Mandate?

If you want to get electronic mails concerning the E-File/E-Pay Mandate as well as other issues of basic interest, please sign up for E-News.

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