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Division of Taxation

Filing Information

Any corporation which incorporates, qualifies, or otherwise acquires a taxable status (nexus) in New Jersey must file a Corporation Business Tax (CBT) return. In general, this includes all domestic corporations.

Every New Jersey Corporation acquires a taxable status beginning either on the date of its incorporation, or on the first day of the month following its incorporation if so stated in its Certificate of Incorporation.

A foreign corporation (corporation formed outside New Jersey) must file a CBT return if it:

  • Does business in New Jersey;
  • Derives receipts from New Jersey;
  • Employs or owns capital in New Jersey;
  • Employs or owns property in New Jersey;
  • Maintains an office in New Jersey;
  • Holds a general Certificate of Authority to do business in New Jersey issued by the New Jersey Division of Revenue and Enterprise Services (DORES); or
  • Holds a certificate, license, or other authorization issued by any other New Jersey department or agency authorizing the company to engage in corporate activity in New Jersey.

In addition, foreign corporations that are partners in a New Jersey partnership and Combinable captive insurance companies also must file a return.

Combined Reporting Requirement

Groups of companies that have common ownership and are engaged in a unitary business are required to calculate their tax liability on a combined basis, if at least one member of the group is subject to the New Jersey Corporation Business Tax.

Annual Reports

In addition to filing Corporation Business Tax returns, corporations are required to file Annual Reports with the Division of Revenue and Enterprise Services (DORES).


Last Updated: Wednesday, 02/21/24