An Overview of New Jersey State Business Income Tax Extension Forms
- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtensionTable of Contents
Does New Jersey support tax extension for business income
tax returns?
Yes. New Jersey requires a separate Business tax extension to be filed with the state department apart from the
federal tax extension Form 7004.
What Form does the state of New Jersey require to apply for
an extension?
For Corporation
The businesses operating
(as Corporation) in New Jersey need to file a separate Corporate tax extension
Form CBT-200-T with the state to obtain a 6-month extension of time to file their business income tax return with the state.
-
Form CBT-200-T - Request for
Six-Month Extension to File
(for C-Corporation)
For S-Corporation
The businesses operating
(as S-Corporation) in New Jersey need to file
Form CBT-200-T with the state to obtain a 6-month extension of time to file their
S-corporate income tax return with the state.
-
Form CBT-200-T - Request for
Six-Month Extension to File
(for S-Corporation)
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
For Partnership
Partnerships operating in New Jersey are required to file Form Part-200-T or
Form CBT-206 with the state to obtain an extension for their business income
tax return.
Note: Pay any taxes due when filing the extension Form to avoid penalties
and interest.
For Fiduciary
Fiduciaries in New Jersey need to file Form NJ-630 with the state to obtain a 5 ½ month extension of time to file their fiduciary income tax return with
the state.
Note: Pay any taxes due along with the extension Form to avoid penalties
and interest.
What is the deadline to file a business tax extension with the state of New Jersey?
New Jersey C-Corporation Business tax extension Form CBT-200-T
New Jersey Corporate Business tax extension Form
CBT-200-T is due within 4 months and 15 days following the end of the corporation reporting period.
To file an extension for Form CBT-100, apply for an extension using Form CBT-200-T on or before the same date the business tax return is due.
Form CBT-200-T grants an automatic 6-month extension of time to file Form
CBT-100.
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
New Jersey S-Corporation
New Jersey Corporate Business tax extension Form
CBT-200-T is due within 4 months and 15 days following the end of the corporation reporting period.
To file an extension for Form
CBT-100S, apply for an extension using Form CBT-200-T on or before the same date the business tax return is due.
Form CBT-200-T grants an automatic 6-month extension of time to file Form
CBT-100.
Corporations will automatically receive a six-month extension only if they have paid at least 90% of the tax liability and timely filed Form
CBT-200-T.
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
New Jersey Partnership
Partnership must file their New Jersey business tax extension Form Part-200-T &
Form CBT-206 within 4 months and 5 days of the close of their tax year.
To apply for an extension for Form NJ-1065, file Form Part-200-T on or before the original deadline of the partnership tax return is due.
To apply for an extension for Form NJ-CBT-1065, file Form CBT-206 on or before the original deadline the partnership tax return is due.
Form Part-200-T & CBT-206 provides an automatic
5-month extension of time to file Forms NJ-CBT-1065 &
NJ-1065.
New Jersey Fiduciary
New Jersey State Fiduciary tax extension Form NJ-630 is due within 4 months and
15 days.
To file an extension for Form NJ-1041, apply for an extension using Form NJ-630 on or before the same date the fiduciary tax return is due.
Form NJ-630 grants an automatic 5 ½ month extension of time to file Form NJ-1041.
Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.
How are the New Jersey Business Tax Extension Forms filed?
The State of New Jersey requires all extensions for business income tax returns to be filed electronically.
- To E-file, Visit (https://www.nj.gov/treasury/taxation/index.shtml )
Note: Electronic filing of New Jersey state business tax extension in ExpressExtension is coming soon.
How do I pay my balance due along with the extension Form?
You can choose to pay your balance due along with your return by using any one of the following options:
- If tax is due - Make a payment by electronic funds transfer or by using Form CBT-100-V, Payment Voucher.
- Online services offered by New Jersey State (https://www.nj.gov/treasury/taxation/index.shtml)
- For partnership, You can pay the due using Payment Voucher, Form NJ-1065V
- For fiduciary, You can pay the due using Payment Voucher, Form
NJ-1041-V
Where should I mail the NJ business tax extension
Payment Voucher?
Make your check or money order along with corporation tax extension Form to
P.O. Box 666,
Trenton, NJ 08646-0666.
Make your check or money order along with partnership tax extension Form to
P.O Box 194,
Trenton, NJ 08646-0194.
Make your check or money order along with Fiduciary tax extension Form to
Division of Taxation - Revenue Processing Center,
P.O. Box 282,
Trenton, NJ 08646-0282.
Note: All tax payments should be made electronically, when possible. Only use the payment voucher if a tax payment is owed and be sure to mail it in with your check and extension form.