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Division of Taxation

Extension and 30-Day Penalty Relief for Corporations for 2019

The Governor signed an executive order extending the filing deadline for 2019 Corporate Business Tax (CBT) calendar year returns being filed under extension to November 16, 2020, due to the ongoing COVID-19 pandemic (view press release).

All other 2019 Corporation Business Tax returns being filed under extension have the same return due date as the federal return. Some filers receive an extension to file their federal return and need slightly more time to file their New Jersey return. In that case, we will waive the late filing penalty if the return is filed no later than 30 days after the date of the original extension. For example, a tax return with an extended due date of November 16, 2020, can be filed no later than December 15, 2020. Interest and penalties for late payment(s) of tax may still apply if payments were not made on time.

CBT-100U filers: The filing method election will also be considered timely if a return is received within the penalty relief period.

Last Updated: Friday, 10/16/20