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Division of Taxation

Corporation Business Tax (CBT) Electronic Filing and Payment Mandate

Approved Software Vendors

Standardized Return for Certain Filers

In general, all Corporation Business Tax (CBT) returns and payments, whether self-prepared or prepared by a tax professional, must be submitted electronically. This includes returns, estimated payments, extensions, and vouchers.

Electronic filing does not increase or change a preparer's liability. Under New Jersey tax law, the taxpayer is responsible for the accuracy of the information on their tax return, for filing it timely, and for timely payment of any tax owed. A business cannot opt out of e-file or e-pay.

Combined Return Filers.

The group must have a registered managerial member in order to make payments or file returns. Once registered, the managerial member will be assigned a Unitary ID number that must be used to submit returns and payments.

Electronic Filing and Payment Options

For your convenience, we provide an online filing service for Corporation Business Tax returns. However, you may use a third party computer software program intended for tax return preparation purposes. This includes an off-the-shelf software program or an online tax preparation application.

You may make a payment by EFT, e-check, or credit card through our online Corporation Business Tax Online Filing and Payments Service. (Combined Filers must submit payments using the Unitary ID number assigned to the Managerial Member.)


File an Extension. (Combined Filers must submit the extension using the Unitary ID number assigned to the Managerial Member.)

Amended Returns.

Amended returns for privilege periods ending on and after July 31, 2019, must be submitted electronically.

Amended returns for any CBT return with a privilege period ending before July 31, 2019, must be submitted using a paper form and instructions for the appropriate tax year.

Penalties for Noncompliance.

If you do not file and pay electronically, we can charge:

  • A $50 penalty for each return that is not filed electronically;
  • A $50 penalty for each payment (estimated, extension, or tax liability payment) that is not paid electronically;
  • A $100 penalty for each month the return is not filed electronically.

All penalties, interest, and collection fees are outlined in the New Jersey Taxpayers' Bill of Rights (Publication ANJ-1).

Information and Assistance.

For further information about the CBT e-file program, you may contact the Division of Revenue and Enterprise Services (DORES) at 609-292-8720.

Alternatively, email DORES for assistance with your business filing and tax/employer reporting questions.

Applicable Laws and Resources

N.J.A.C. 18:7-11.19, N.J.S.A. 54:49-4

Last Updated: Friday, 04/21/23