319: Urban Transit Hub Tax Credit (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
New Jersey Form 319 is used to claim the Urban Transit Hub Tax Credit against Corporation Business Tax. It calculates the available credit, the amount allowed for the current tax year, and any unused credit carried forward, with separate calculations for combined return filers.
Who files this form
Taxpayers claiming the Urban Transit Hub Tax Credit against New Jersey Corporation Business Tax must complete Form 319. Taxpayers who purchased the credit through the Economic Development Authority's tax benefit transfer program may also use this form, subject to the applicable transfer rules and limits.
To qualify, you must answer “YES” to both Part I questions: you have written approval from the New Jersey Economic Development Authority and have received a tax credit certificate or credit transfer certificate from the New Jersey Division of Taxation.
For a combined return, the member that earned or purchased the credit must complete the form.
You must include the appropriate credit form in the year the credit was earned or the certificate was issued, even if you are not claiming the credit on that return.
What you'll need
Have these documents and details ready:
- Written approval from the New Jersey Economic Development Authority.
- Your tax credit certificate or credit transfer certificate. The copy you mail must be signed by all parties.
- Your CBT-100, CBT-100S, or CBT-100U return, including the tax liability and other credits already applied.
- The amount of any Urban Transit Hub Tax Credit carried forward from the prior year.
- Total lease payments for the qualified business facility during the tax year, if you are a tenant.
- For combined-return members not sharing the credit, the group and member allocation factors from Schedule J, line 9.
The form also asks for your name as shown on the return, federal ID number, and unitary ID number, if applicable.
How to file
- Complete Part I. If either qualification answer is “NO,” stop. You are not eligible for the credit.
- Complete Part II to calculate the available credit.
- If you file CBT-100 or CBT-100S, complete Part III. If you file CBT-100U, complete Part IV, Section A instead. Members not sharing their credit must also complete Section B and fill in the non-sharing oval at the top of the form.
- Enter the allowable credit on Schedule A-3, Part I of the applicable return, using the member's column for CBT-100U.
- Include the completed Form 319 with your CBT-100, CBT-100S, or CBT-100U return.
You must also mail a copy of the completed Form 319 and a copy of the tax credit certificate or credit transfer certificate, signed by all parties, to:
New Jersey Division of Taxation
Grant and Credit Review Unit
PO Box 272
Trenton, NJ 08695-0272
Check the box in Part I to indicate that a copy of the certificate has been submitted to the Division of Taxation.
Common mistakes
- Not mailing the required documentation. The instructions warn that this will delay or result in denial of the credit claimed.
- Continuing after a “NO” answer in Part I. Both qualification answers must be “YES.”
- Using Part III for a combined return. Combined return filers must use Part IV and complete Section A, even when not sharing the credit.
- Leaving out credits already applied. List those credits on line 8, 14, or 20, as applicable, so the allowable credit is calculated accurately.
- Omitting the credit form because no credit is being claimed. The form must still be included in the year the credit was earned or the certificate was issued.
Questions people ask
Can I carry forward unused credit?
Yes. An original recipient or credit purchaser can carry forward unused credit for 20 years from the tax period for which the certificate was issued, regardless of when the credit is first claimed.
Can I use this credit against the Corporate Transit Fee?
No. The credit cannot be used against the Corporate Transit Fee.
Is there a special limit for tenants?
Yes. A tenant's credit for a tax year cannot exceed the total lease payments for occupancy in the qualified business facility for that year.
Must a combined-return member share its credit?
No. Members may choose not to share. A member making that choice must complete Part IV, Sections A and B, and fill in the non-sharing oval at the top of the form.