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

For taxation years starting on or after January 1, 2016, all taxpayers and income tax preparers must register CBT returns and then make repayments electronically. The mandate includes all CBT returns, predicted re re payments, extensions, and vouchers. Nonetheless, NJ continues to accept paper corporate company taxation statements when it comes to current filing 12 months.

Note: Since nj-new jersey would not have a totally free filing choice if this law had been implemented, we are going to accept paper corporate business tax statements for taxation years closing before July 2017.

You might make a re payment by EFT, e-check, or bank card through the Division of Taxation’s on the web Corporation company https://www.www.custom-writings.net Tax provider. Create your CBT re payment.


All returns that are CBT payments, whether self-prepared or served by a income tax expert, should be e-filed if the return periods start date is January 1, 2016 or later on. In the event that you don’t file and spend electronically whenever necessary to do this, the Division of Taxation may impose charges in your company. This mandate pertains to all continuing organizations susceptible to CBT. A company cannot choose away from E-file or E-pay.

What forms 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, payments, expansion demands, and vouchers must certanly 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 income tax practitioner whom files tax that is NJ and/or pays NJ fees with respect to either an individual or a small business customer will not be myself in charge of payment regarding the client’s liabilities. This clarification is applicable limited to NJ purposes and will not impact obligations to your IRS or other state.

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

Yes. In the event that you don’t file and spend electronically while you are needed 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 payment) that isn’t compensated electronically;

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


Tax application is any 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 filing solution available for Corporation company tax statements.

Opting Out


Yes. It really is a requirement with this 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 re re re payments by EFT, e-check, or credit.


We notified you since you recently filed a return, voucher, or produced payment written down, in other words. Mailed in a estimated payment voucher with a paper check into the Division of Revenue. This page would be to help you to end filing your CBT deals by paper. In the event that you continue steadily to submit paper returns, vouchers, or make repayments by paper checks or money order, you might be penalized because of the Division of Taxation. All deals must be filed electronically.

Your notice included a 4-digit pin supplied by the Division which might be utilized to create re re payments during the Division’s site. You don’t need to make use of this 4-digit PIN to produce 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 coming up with a repayment or filing a return.

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

No. Electronic filing does not stop the overview of finished returns just before distribution. Since taxpayers have the effect of the precision of the taxation statements, all taxpayers should very carefully review their comes back just before delivering 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 doesn’t consist of BFC filings and/or payments.

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

If you wish to get messages that are email the E-File/E-Pay Mandate along with other things of general interest, please sign up for E-News.

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