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Division of Taxation

CBT Standardized Return for Certain Filers

The creation of a new simplified standardized return for combined groups, banking corporations, financial business corporations, and separate return filers designed to replace the CBT-100U, BFC-1, and CBT-100 is underway. However, due to the combination of significant changes to Corporation Business Tax reporting and administration over the last several years, coupled with technical challenges, implementation of the new form is now expected to be effective starting with the 2022 tax year. The divisions of Taxation, and Revenue and Enterprise Services, are committed to providing the best, modernized, and standardized return for these entities with privilege periods ending on or after July 31, 2022.

Last Updated: Wednesday, 10/13/21