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New Jersey Division of Taxation CBT E-File & E-Pay Mandate Frequently Asked Questions

Requirements | Registration | Opt-Out | Extensions | Miscellaneous

For tax years beginning on or after January 1, 2016, all taxpayers and tax preparers must file CBT returns and make payments electronically. The mandate includes all CBT returns, estimated payments, extensions, and vouchers. However, NJ will continue to accept paper corporate business tax returns for the current filing year. When a free filing option for corporate business tax returns has been developed, the mandate requiring all taxpayers and tax preparers to submit corporate business tax returns and payments electronically, will apply to all corporate taxpayers.

You may make a payment by EFT, e-check, or credit card through the Division of Taxation’s online Corporation Business Tax Service. Make your CBT payment.

Requirements

What are the requirements of the E-file/E-Pay mandate?

All CBT returns and payments, whether self-prepared or prepared by a tax professional, must be e-filed if the return periods begin date is January 1, 2016 or later. If you don’t file and pay electronically when required to do so, the Division of Taxation may impose penalties on your business. This mandate applies to all businesses subject to CBT. A business cannot opt out of E-file or E-pay. 

What types of returns are not included?

At this time, electronically submitted amended returns are NOT accepted. If you are submitting an amended CBT-100 or CBT-100S you must use a paper return. An amended return is currently the only return that is an exception to this mandate. ALL other returns, payments, extension requests, and vouchers must be electronically filed.

Does e-filing increase the preparer’s liability?

Under New Jersey tax law, 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. A tax practitioner who files NJ tax returns and/or pays NJ taxes on behalf of either an individual or a business client does not become personally responsible for payment of the client’s liabilities. This clarification applies only for NJ purposes and does not affect responsibilities to the IRS or any other state.

Is there a penalty for not following the requirement?

Yes. If you don’t file and pay electronically when you are required to do so, the Division of Taxation can charge the following:

  • A $50 penalty for each return that is not filed electronically;
  • A $50 penalty for each payment (estimated, extension, or tax liability payment) that is not paid electronically;

All penalties, interest, and collection fees as outlined in Publication ANJ-1. View this publication            

Registration

How do I find software that supports electronic filing?

Tax software is any computer software program intended for tax return preparation purposes. This includes, but is not limited to:

  • an off-the-shelf software program loaded onto a tax preparer’s or taxpayer’s computer; or
  • an online tax preparation application.

The Division of Taxation does not provide an online service to file Form CBT-100 or CBT-100-S. You can use approved e-file software to e-file returns. You can find a list of approved vendors

How do I find my 10-digit Corporate ID (Entity ID) number?           

You can look up your business’s 10-digit Corporate ID (Entity ID) number

Opting Out

What if I or my client does not want to have a return electronically filed or pay electronically?

There is currently NO option to opt out of this mandate. We will not consider a business’s desire to opt out of e-filing, ignorance of the law, or reluctance to provide bank account information as reasonable cause to not follow the mandate.

Extensions

Am I required to electronically file Form CBT-200-T?

Yes. It is a requirement of this mandate to electronically file the extension request. The Division of Taxation provides a free online service to file your CBT-200-T and/or make payments by EFT, e-check, or credit.

Miscellaneous

I received a notice regarding the CBT e-file mandate. Why did I receive this notice?

We notified you because you recently filed a return, voucher, or made a payment on paper, i.e. mailed in an estimated payment voucher with a paper check to the Division of Revenue. This letter is to advise you to stop filing your CBT transactions by paper. If you continue to send in paper returns, vouchers, or make payments by paper checks or money order, you will be penalized by the Division of Taxation. All transactions must be filed electronically.

Your notice contained a 4-digit PIN provided by the Division which may be used to make payments at the Division’s website. You do not need to use this 4-digit PIN to make a payment through the Division’s online services.

Does New Jersey require a PIN to e-file or e-pay?

No. You do not need a PIN when making a payment or filing a return.

Does e-file prevent my clients from viewing their returns prior to submission?

No. Electronic filing does not prevent the review of completed returns prior to submission. Since taxpayers are responsible for the accuracy of their tax returns, all taxpayers should carefully review their returns prior to sending them to the Division. This applies to returns they prepare and complete themselves as well as returns prepared and completed by a paid preparer.

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

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

Will I be notified of changes to the E-file/E-Pay Mandate?

If you would like to receive email messages concerning the E-File/E-Pay Mandate and other matters of general interest, please register for E-News. 


Last Updated: Friday, 02/17/17



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