Nj-new jersey Division of Taxation CBT E-File & E-Pay Mandate Faq's

Nj-new jersey Division of Taxation CBT E-File & E-Pay Mandate Faq's

For income tax years starting on or after January 1, 2016, all taxpayers and taxation preparers must register CBT returns while making payments electronically. The mandate includes all CBT returns, projected payments, extensions, and vouchers. Nonetheless, NJ continues to accept paper company business taxation statements for the filing year that is current.

Note: Since nj-new jersey would not have a filing that is free whenever this legislation ended up being implemented, we shall accept paper corporate business taxation statements for income tax years closing before July 2017.

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


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

What kinds of comes back aren't included?

Only at that 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 the only real return that is an exclusion to the mandate. All the returns, re re payments, extension demands, 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 accounts for the precision associated with information about their taxation return, for filing it prompt as well as prompt repayment of any income tax owed. An income tax practitioner whom files tax that is NJ and/or pays NJ fees on the part of either a person or a small business customer will not be physically in charge of re re re payment for the client’s liabilities. This clarification is applicable limited to NJ purposes and doesn't influence obligations into the IRS or other state.

Will there be a penalty for maybe not following requirement?

Yes. You are required to do so, the Division of Taxation can charge the following if you don’t file and pay electronically when:

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

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


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

  • An software that is off-the-shelf packed onto a taxation 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 necessity of the mandate to file the extension electronically demand. The Division of Taxation provides a free of charge online solution to register your CBT-200-T and/or make payments by EFT, e-check, or credit.


We notified you because you recently filed a return, voucher, or produced payment in writing, in other words. Mailed in a payment that is estimated with a paper check towards the Division of Revenue. This page would be to give you advice to quit filing your CBT deals by paper. You may be penalized by the Division of Taxation if you continue to send in paper returns, vouchers, or make payments by paper checks or money order. All deals must be filed electronically.

Your notice included a 4-digit pin supplied by the Division that might be utilized to produce re re payments in the Division’s web site. You certainly do not need to use this PIN that is 4-digit to a repayment through the Division’s on line solutions.

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

No. There is no need a essaywriter PIN when coming up with a repayment or filing a return.

Does e-file avoid my customers from viewing their comes back just before distribution?

No. Electronic filing will not avoid the overview of finished returns just before submission. 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 finish themselves in addition to returns completed and prepared by way of a compensated preparer.

Will be the CBT Banking and Financial returns and payments within the CBT E-file/E-pay mandate?

No. The CBT E-file/E-pay mandate will not add BFC filings and/or payments.

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

If you'd like to get electronic mails concerning the E-File/E-Pay Mandate as well as other issues of basic interest, please sign up for E-News.