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 taxation 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, approximated re re re payments, extensions, and vouchers. But, NJ continues to accept paper company company taxation statements for the filing year that is current.

Note: Since nj-new jersey didn’t have a filing that is free if this legislation had been implemented, we’re going to accept paper corporate business taxation statements for income tax years closing before July 2017.

You might make a re re re payment by EFT, e-check, or bank card through the Division of Taxation’s on the web 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. In the event that you don’t file and pay electronically whenever necessary to do this, the Division of Taxation may impose penalties in your company. This mandate relates to all continuing organizations at the mercy of CBT. A company cannot decide away from E-file or E-pay.

What kinds of comes back aren’t included?

As of this time, electronically submitted amended returns aren’t accepted. If you should be publishing an amended CBT-100 or CBT-100S you need to make use of paper return. An amended return happens to be the only real return that is an exclusion for this mandate. All the other returns, payments, expansion needs, and vouchers needs to 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 informative data on their taxation return, for filing it prompt as well as for prompt repayment of every income tax owed. A taxation practitioner whom files tax that is NJ and/or pays NJ fees with respect to is custom-writings.net legal either a person or a small business customer will not be individually accountable for re re re payment associated with client’s liabilities. This clarification is applicable limited to NJ purposes and will not impact duties to your IRS or other state.

Can there be a penalty for maybe perhaps maybe not after the requirement?

Yes. In the event that you don’t file and spend electronically whenever you are expected to achieve this, the Division of Taxation may charge the next:

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

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


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

  • An off-the-shelf software package packed onto a taxation preparer’s or taxpayer’s computer; or
  • An on-line taxation planning application.

On the web service that is filing for Corporation company tax statements.

Opting Out


Yes. It’s a requirement of the mandate to file the extension electronically demand. The Division of Taxation provides a free of charge service that is online register your CBT-200-T and/or make 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 counsel you to avoid 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 pin that is 4-digit by the Division which might be utilized to help make re payments during the Division’s site. There is no need to make use of this 4-digit PIN in order to make a repayment through the Division’s on the web solutions.

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

No. You don’t need a PIN when creating a payment or filing a return.

Does e-file avoid my consumers from viewing their comes back just before submission?

No. Electronic filing doesn’t stop the article 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 relates to comes back they prepare and finalize themselves along with returns ready and finished with a compensated preparer.

Would 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.

Can I be notified of modifications into the E-file/E-Pay Mandate?

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

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