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Electronic Filing and Payment Mandate for Corporation Business Tax
N.J.A.C. 18:7-11.19

For tax years beginning on or after January 1, 2015, N.J.A.C. 18:7-11.19 requires tax preparers to file corporation business tax (CBT) returns electronically. In addition, if the taxpayer instructs the tax preparer to make CBT payments, the preparer must do so electronically. 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.

You may make a payment by EFT (pre-registration required), e-check or credit card through the Division of Taxation’s online Corporation Business Tax Service at

For further information about the CBT e-file program, you may contact the Division of Revenue and Enterprise Services (DORES) at (609) 292-8720. For online assistance regarding your business filing and tax/employer reporting questions, see

Failure to comply with the electronic filing and payment mandate may result in penalties in accordance with N.J.S.A. 54:49-4.

Last Updated: Monday, 12/05/16

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