Source: https://www.nj.gov/treasury/taxation/cbtreform.shtml
Timestamp: 2019-04-22 05:09:07+00:00

Document:
P.L. 2018, c. 48, and P.L. 2018, c. 131 made significant changes to the Corporation Business Tax Act. The Division is in the process drafting information regarding these changes. Information will be posted as it becomes available.
TB-87 Initial Guidance for Corporation Business Tax Filers and the IRC § 163(j) Limitation. This Technical Bulletin provides information on New Jersey’s treatment of the IRC 163j limitation.
Notice: Federal Tax Cuts and Jobs Act (TCJA) – Opportunity Zones. Information on the treatment of opportunity zones for Corporation Business Tax purposes.
TB-86 Included and Excluded Business Entities in a Combined Group and the Minimum Tax of a Taxpayer that is a Member of a Combined Group. This Technical Bulletin provides information on combined reporting.
TB-85 Tax Conformity to IRC §951A (GILTI) and IRC §250 (FDII). This Technical Bulletin discusses the application of IRC §951A and IRC §250 enacted as part of the TCJA to the New Jersey Corporation Business Tax (CBT) Act.
TB-84(R) Changes to the New Jersey Corporation Business Tax. This Technical Bulletin provides a summary of the changes to New Jersey’s Corporation Businesses Tax Act.
Mandatory Registration of a Combined Group by Managerial Member. Information regarding how to register a combined group.
Unitary Business Questionnaire and Combined Group Index. Information on forms that the Division is creating to help taxpayers transition to combined reporting.
Notice: 2018 Schedule A-4 of CBT-100 and BFC-1 Correction. Line number references to Schedule PT were corrected on Schedule A-4.
New Form CBT-100-R. Information about a short-period tax return for accounting periods that begin on or after January 1, 2018, and end before July 31, 2018.
Net Operating Loss Conversion Worksheet 500-P. A new worksheet for converting the net operating loss subtraction calculation from a pre-allocation to post-allocation basis will be available in the 2018 Corporation Business Tax Return.
Extensions. Form CBT-100 and CBT-100S filers, with a return due date of November 2018, or December 2018, or January 2019, may qualify for an extension.
Surtax Information. S corporations are not subject to the new surtax.
30-Day Penalty Relief. An automatic 30-day extension has been provided for filing Corporation Business Tax returns with an original due date of October 15, 2018.
Notice: Form CBT-DIV 2017 Supplemental Required. Form CBT-DIV 2017 Supplemental must be submitted even if the information was included on the 2017 corporation business tax return.
Notice: Amending Form CBT-DIV 2017 Supplemental if Amending Federal Repatriation Statements. Information on due dates of an original or amended Form CBT-DIV 2017 Supplemental.
Guidance for Reporting IRC §965 Income and Other Retroactive Changes. Form CBT-DIV 2017 Supplemental was created for taxpayers to reconcile their previously filed Form CBT-100 or BFC-1 to account for the retroactive changes to the Corporation Business Tax Act resulting from the legislation.
CBT-DIV 2017 Supplemental. The form and instructions for reporting IRC §965 income and other 2017 retroactive changes.

References: § 163
 §951
 §250
 §951
 §250
 §965
 §965