An Overview of New Jersey State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does New Jersey support tax extension for business income tax returns?

Q

Yes. New Jersey requires a separate tax extension Form 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?

Q
For Corporation

The businesses operating (as 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 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

Partnership in New Jersey need to file Form CBT-206 with the state to obtain a 5-month extension of time to file their partnership income tax return with the state.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

When is the deadline to file Form CBT-200-T & CBT-206 with the state of New Jersey?

Q
New Jersey General Corporation Tax Extension

New Jersey State General Business Corporation 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 State General Business Corporation 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

New Jersey State Partnership tax extension Form CBT-206 is due within 4 months and 15 days.

To file an extension for Form NJ-1065, apply for an extension using Form CBT-206 on or before the same date the partnership tax return is due.

Form CBT-206 grants an automatic 5-month extension of time to file Form NJ-1065.

Form D-410P grants an automatic 6-month extension of time to file Form D-403A.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

How do I pay my balance due along with the extension Form?

Q

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

Where do I mail the extension Form CBT-200-T and Form CBT-206?

Q

Mail Form CBT-200-T to the following address:

New Jersey Division of Taxation,
PO Box 666,
Trenton, NJ 08646-0666.

Mail partnership to the following address:

NJ Division of Taxation – Revenue Processing Center
PO Box 194,
Trenton NJ, 08646-0194.