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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

2023 Archived Tax Information

Date Title
12.22.2023 TB-114 The New Jersey Research and Development Tax Credit
11.17.2023 State Grand Jury Returns 21-Count Indictment Charging 10 Defendants with Racketeering and Other Offenses for Operating Brothel at Sayreville Strip Club
11.02.2023 TB-86(R) Included and Excluded Business Entities in a Combined Group and the Minimum Tax of a Taxpayer that is a Member of a Combined Group
11.02.2023 TB-91(R) Banking Corporations and Combined Returns
11.02.2023 TB-99(R) Income Reporting and Returns for Banking Corporations for Privilege Periods Ending on and after July 31, 2020
11.02.2023 TB-113 Captive Investment Companies, Real Estate Investment Trusts, and Regulated Investment Companies and Combined Groups
10.30.2023 Convenience of the Employer Sourcing Rule FAQ
10.19.2023 IRS: Taxpayers impacted by the terrorist attacks in Israel qualify for tax relief; Oct. 16 filing deadline, other dates postponed to Oct. 7, 2024
10.16.2023 TB-103(R) Guidance on New Jersey's Conformity to I.R.C. �1502 for Combined Returns
10.13.2023 TB-101(R) Income Reporting and Accounting Methods of Non-U.S. Corporations Members of a Combined Group
10.11.2023 TB-95(R) Net Operating Losses and Combined Groups
10.11.2023 TB-94(R) General Information on the New Net Operating Loss Regime for Tax Years Ending on and After July 31, 2019
10.11.2023 TB-111 Changes to the Dividend Exclusion and the Historic Ordering of Net Operating Losses, the Dividend Exclusion, and the International Banking Facility Deduction
10.11.2023 TB-112 Gross Income Tax Allocation and Uniformity with Corporation Business Tax Sourcing for Receipts Business Income
9.25.2023 Treasury Encourages Eligible Residents to Apply for Senior Freeze Property Tax Reimbursement Program Before 10/31 Deadline
9.20.2023 TB-96(R) Net Deferred Tax Liability Deduction and Combined Returns
9.19.2023 Tax Credit for Challenging Another State's Convenience of the Employer Rule
9.12.2023 TB-110 Corporation Business Tax GILTI Treatment for Privilege Periods Ending on and After July 31, 2023
9.12.2023 TB-92(R) SOURCING IRC ?951A (GILTI) and IRC ?250 (FDII) for Privilege Periods Ending Before July 31, 2023
9.12.2023 TB-88(R) Combined Groups: Exclusion of Double Inclusion of GILTI and Treatment of Related Party Addbacks for Privilege Periods Ending Before July 31, 2023
9/5/2023 TB-108 Nexus for Corporation Business Tax for Privilege Periods Ending on and after July 31, 2023
9/5/2023 TB-109 Combined Group Filing Methods for Privilege Periods Ending on and After July 31, 2023
9/5/2023 TB-79(R) Nexus for Corporation Business Tax for Privilege Periods Ending Before July 31, 2023
9/5/2023 TB-89(R) Combined Group Filing Methods for Privilege Periods Ending Before July 31, 2023
8/23/2023 Parents, Students, and Educators: Take Advantage of NJ?s Back-to-School Sales Tax Holiday
08/22/2023 TB-87(R) Initial Guidance for Corporation Business Tax Filers and the IRC ? 163(j) Limitation
08/22/2023 TB-100(R) The Combined Group as a Taxpayer under the Corporation Business Tax Act
08/15/2023 Check Your Mailbox: 1.3 Million ANCHOR Recipients to Receive Confirmation that Property Tax Benefit Will Be Distributed Automatically This Year
08/14/2023 TB-93(R) The Unitary Business Principle and Combined Returns
08/10/2023 Convenience of the Employer Sourcing Rule Enacted for Gross Income Tax
07/11/2023 TB-107 Changes to Corporation Business Tax, Gross Income Tax, and Other Requirements from P.L. 2023, c.96
07/06/2023 Cannabis Licensee Income Computation and Reporting for Corporation Business Tax and Gross Income Tax Purposes Pursuant to P.L. 2023, c. 50
07/06/2023 Notice: Timing of New Jersey Qualified Research Expenditures
06/27/2023 Notice: Sales Tax Holiday for Certain Retail Sales
06/23/2023 Union County Restaurant Operator Facing Up to Three Years in State Prison
04/24/2023 BFC-1 Returns Being Replaced with Form CBT-100
03/31/2023 TB-105 Corporation Business Tax and Gross Income Tax Guidance regarding S Corporations and Qualified Subchapter S Subsidiaries
03/31/2023 Answers to Frequently Asked Questions on the New Jersey S Corporation Procedural Changes
03/09/2023 Credits for Taxes Paid to Other Jurisdictions and Refunds of Other State Taxes Paid
02/17/2023 IRS Guidance for Special Payments
01/10/2023 Governor Murphy Announces Extended Deadline for Renters and Homeowners to File for ANCHOR Property Tax Relief Program

Last Updated: Monday, 03/31/25