New Jersey Division of Taxation CBT E-File & E-Pay Mandate Faq’s

New Jersey Division of Taxation CBT E-File & E-Pay Mandate Faq’s

For taxation years starting on or after 1, 2016, all taxpayers and tax preparers must file CBT returns and make payments electronically january. The mandate includes all CBT returns, projected re re re payments, extensions, and vouchers. But, NJ continues to accept paper business company tax statements when it comes to current filing 12 months.

Note: Since nj-new jersey didn’t have a totally free filing choice whenever this legislation was implemented, we are going to accept paper corporate business tax statements for taxation years closing before July 2017.

You might produce a re re payment by EFT, e-check, or bank card through the Division of Taxation’s on line Corporation company Tax provider. Make your CBT re payment.


All returns that are CBT re payments, whether self-prepared or made by a income tax professional, must certanly be e-filed if the return durations start date is January 1, 2016 or later on. In the event that you don’t file prices and spend electronically whenever needed to achieve this, the Division of Taxation may impose charges on the company. This mandate relates to all companies at the mercy of CBT. A company cannot choose away from E-file or E-pay.

What forms of comes back aren’t included?

As of this right time, electronically submitted amended returns aren’t accepted. You must use a paper return if you are submitting an amended CBT-100 or CBT-100S. An amended return happens to be truly the only return that is an exclusion to the mandate. All the other returns, re re payments, expansion needs, and vouchers must certanly be electronically filed.

Does e-filing boost the liability that is preparer’s?

Under nj-new jersey taxation legislation, the taxpayer is in charge of the precision associated with the all about their income tax return, for filing it prompt as well as prompt repayment of every income tax owed. A taxation practitioner who files tax that is NJ and/or pays NJ fees with respect to either a person or a small business customer doesn’t be really in charge of re payment for the client’s liabilities. This clarification is applicable limited to NJ purposes and will not impact obligations towards the IRS or virtually any state.

Can there be a penalty for perhaps maybe not following requirement?

Yes. If you don’t file and spend electronically if you’re necessary to achieve this, the Division of Taxation may charge the next:

  • A $50 penalty for every return that isn’t filed electronically;
  • A $50 penalty for each re re payment (estimated, expansion, or taxation obligation payment) which is not compensated electronically;

All charges, interest, and collection charges as outlined in Publication ANJ-1. Treat this book


Tax software program is any computer systems program designed for taxation return planning purposes. This can include, it is not restricted to:

  • An off-the-shelf software package packed onto a tax preparer’s or taxpayer’s computer; or
  • An tax preparation application that is online.

On line service that is filing for Corporation company tax statements.

Opting Out


Yes. It really is a requirement with this mandate to electronically register the expansion demand. The Division of Taxation provides a free of charge online solution to register your CBT-200-T and/or make re re payments by EFT, e-check, or credit.


We notified you since you recently filed a return, voucher, or produced payment in some recoverable format, in other words. Mailed in an estimated payment voucher by having a paper check to your Division of Revenue. This page would be to counsel you to avoid filing your CBT deals by paper. In the event that you continue steadily to outline paper returns, vouchers, or make repayments by paper checks or cash purchase, you may well be penalized because of the Division of Taxation. All deals must electronically be filed.

Your notice included a 4-digit pin supplied by the Division that might be utilized which will make re payments in the Division’s internet site. You don’t need to make use of this PIN that is 4-digit to a repayment through the Division’s on the web services.

Does nj-new jersey require a PIN to e-file or e-pay?

No. You certainly do not need a PIN when coming up with a repayment or filing a return.

Does e-file avoid my customers from viewing their comes back ahead of distribution?

No. Electronic filing will not avoid the summary of finished returns just before distribution. All taxpayers should carefully review their returns prior to sending them to the Division since taxpayers are responsible for the accuracy of their tax returns. This relates to comes back they prepare and perform themselves along with returns completed and prepared with a compensated preparer.

Would be the CBT Banking and Financial returns and payments contained in the CBT E-file/E-pay mandate?

No. The CBT E-file/E-pay mandate doesn’t add BFC filings and/or payments.

Am I going to be notified of modifications into the E-file/E-Pay Mandate?

If you’d like to receive electronic mails concerning the E-File/E-Pay Mandate along with other issues of basic interest, please sign up for E-News.

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