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The New Jersey Tax Portal is currently experiencing intermittent issues affecting the filing of Phase 1 Taxes. We apologize for the inconvenience.
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Corporation Business Tax
Archived information for Corporate Business Tax
Archived information for Corporate Business Tax
Automatic Extension for Corporation Business Tax Returns for Certain Fiscal Tax Year Filers
Changes to CBT Administration (7/13/04)
Corporation Business Tax Legislation Adjusts and Clarifies Certain State Tax Compliance Standards and Restricts Certain State Benefits (P.L. 2014,c.13)
New Jersey Decoupled from Federal Depreciation
Notice Reduction of the Minimum Corporation Business Tax on New Jersey S Corporations (P.L. 2011, c. 84)
Notice to Corporate Taxpayers
Reporting FDII on Schedule A
Transfer Pricing Initiative
Last Updated: Friday, 10/17/25
Division of Taxation