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Andrew Musick

Andrew Musick, NJBIA Vice President

New Jersey has announced that it will be extending the Corporation Business Tax (CBT) return due date for 2017 by one month.  For 2017 calendar year taxpayers, this changes the otherwise extended due date from October 15, 2018, to November 15, 2018.  The extension is only for the purposes of providing relief from the late filing penalty, and does not provide relief from any late payment penalty that would otherwise apply.

This penalty relief was needed because of the change to the federal corporate tax return due date from September 15 to October 15 (which took effect in 2016).  This change will allow corporations a reasonable time to accurately file their state corporate income tax returns, while dealing with the complexity of the 2017 federal tax reform changes.

For a copy of the Division of Taxation’s notice regarding this extension, please click here.

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