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The Division recently announced that it will automatically waive the late filing penalty for corporation business taxpayers with a properly extended federal return due date of October 15, 2019, as long as the return is filed by November 15, 2019 for extended calendar year corporations. This is being done as the extended filing date for the 2018 New Jersey Corporation Business Tax Return on October 15, 2019, is the same due date as the federal return. For more information, please see the official noticed released by the Division by clicking here.