Nj-new jersey Division of Taxation CBT E-File & E-Pay Mandate Frequently Asked Questions

Nj-new jersey Division of Taxation CBT E-File & E-Pay Mandate Frequently Asked Questions

For income tax years starting on or after 1, 2016, all taxpayers and tax preparers must file CBT returns and make payments electronically january. All CBT is included by the mandate returns, calculated re payments, extensions, and vouchers. But, NJ continues to accept paper company company tax statements when it comes to filing year https://essay-911.com that is current.

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

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


All CBT returns and re payments, whether self-prepared or made by a taxation expert, 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 and spend electronically whenever expected to do this, the Division of Taxation may impose charges on your own company. This mandate pertains to all continuing companies at the mercy of CBT. A company cannot choose away from E-file or E-pay.

What kinds of comes back are not included?

Only at that right time, electronically submitted amended returns are NOT 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 actual only real return that is an exception to the mandate. Other returns, re re payments, extension needs, and vouchers needs to be electronically filed.

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

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 under New Jersey tax law. A taxation practitioner whom files NJ tax statements and/or pays NJ taxes on the part of either a person or a small business customer will not be really accountable for re payment for the client’s liabilities. This clarification is applicable limited to NJ purposes and doesn’t influence obligations towards the IRS or just about any other state.

Can there be a penalty for not following a requirement?

Yes. In the event that 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 single return which is not filed electronically;
  • A $50 penalty for each re payment (estimated, expansion, or taxation obligation re re payment) that’s not compensated electronically;

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


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

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

On the web filing solution available 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 service that is online register your CBT-200-T and/or make re re payments by EFT, e-check, or credit.


We notified you as you recently filed a return, voucher, or produced payment written down, in other words. Mailed in a payment that is estimated by having a paper check towards the Division of Revenue. This page is always to give you advice to end 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 electronically be filed.

Your notice included a 4-digit pin provided by the Division which might be utilized to produce payments during the Division’s site. You don’t need to make use of this 4-digit PIN to create a repayment through the Division’s on line solutions.

Does New Jersey demand a PIN to e-file or e-pay?

No. You don’t need a PIN when creating 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 stop the report on finished returns ahead of distribution. Since taxpayers have the effect of the precision of these taxation statements, all taxpayers should carefully review their comes back ahead of giving them into the Division. This pertains to comes back they prepare and finalize themselves along with returns ready and finished with a compensated preparer.

Will 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 will not add BFC filings and/or payments.

Can I 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 things of basic interest, please sign up for E-News.

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