330: Apprenticeship Program Tax Credit (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
New Jersey Form 330 calculates the Apprenticeship Program Tax Credit against Corporation Business Tax for qualified start-up costs in the initial year of participation in an apprenticeship program. It reports the approved credit and the amount allowable after accounting for minim
Who files this form
Form 330 is for Corporation Business Tax taxpayers claiming the Apprenticeship Program Tax Credit for documented qualified start-up costs in their initial year of participation in an apprenticeship program.
- You must have written approval from the New Jersey Department of Labor and Workforce Development. If you answer “No” to question 1, stop. You are not eligible for this credit.
- Include Form 330 with your CBT-100, CBT-100S, or CBT-100U return to validate the claim.
- You must include the credit form for the year the credit was earned, even if you are not claiming the credit on your return.
- For a combined return, the member that earned the credit must complete the form.
What you'll need
Have the following available when completing Form 330:
- Written approval from the New Jersey Department of Labor and Workforce Development and the approved credit amount.
- Documentation of qualified start-up costs associated with the initial year of apprenticeship participation.
- Your name as shown on the return, federal ID number, and unitary ID number, if applicable.
- Your CBT-100, CBT-100S, or CBT-100U return, including the tax liability and other credits already applied.
- Information needed to determine the required minimum tax, such as New Jersey gross receipts and applicable group payroll information.
Combined return filers also need the relevant amounts from Schedule A. Members not sharing their credit need the group and member allocation factors from Schedule J, line 9. An S corporation filing with its QSSS entities needs the aggregate minimum tax from Schedule Q, Part I, line 1.
How to file
Include the completed Form 330 with your CBT-100, CBT-100S, or CBT-100U return. The supplied text does not specify a mailing address or an e-filing method.
- Answer the qualification question about written approval before continuing.
- Use the approved credit amount and the applicable tax-liability calculation to determine the allowable credit.
- CBT-100 and CBT-100S filers enter the allowable credit from line 8 in Schedule A-3, Part I.
- Combined return filers check the combined-return box and complete Section A of the combined-return calculation. Members sharing the credit enter line 14 in the member’s column of Schedule A-3, Part I of CBT-100U.
- Members not sharing the credit must also fill in the nonsharing oval, complete Section B, and enter line 20 in the member’s column of Schedule A-3, Part I of CBT-100U.
Common mistakes
- Continuing without approval. If question 1 is “No,” do not complete the rest of the form.
- Leaving out Form 330. Include the form in the year the credit was earned, even if you are not claiming the credit.
- Trying to carry unused credit forward. The credit must be used in the initial year of participation in the Apprenticeship Start-Up Grant Program. Unused credit is forfeited.
- Using the same costs for overlapping benefits. Amounts used to calculate this credit cannot also be used for another tax credit or exemption, or a business assistance or incentive award, for a period that coincides with the privilege period for this credit.
- Applying the credit against the Corporate Transit Fee. This is not allowed.
- Overlooking other credits or minimum tax limits. List credits already applied and observe the applicable minimum tax limitation.
- Skipping Section A when not sharing. Combined return members that do not share their credit must complete both Sections A and B and mark the nonsharing oval.
Questions people ask
How much is the credit?
The instructions describe a $5,000 credit for approved, documented qualified start-up costs associated with the initial year of apprenticeship participation. An additional $5,000 credit is available if the program provides opportunities for workers in key industries such as manufacturing, construction, healthcare, logistics, pharmaceuticals, transportation, tourism, and renewable energy. The allowable credit is subject to tax-liability limits.
Can I use unused credit in a later year?
No. There is no carryforward. Any unused credit is forfeited.
Must a combined return member share its credit?
No. A member may choose not to share. It must mark the nonsharing oval and complete both Sections A and B of the combined-return calculation.
Can the credit reduce my tax below the minimum tax?
No. This credit, together with other credits taken, cannot reduce tax below the applicable statutory minimum. For a combined return member not sharing its credit, the calculation cannot reduce the member’s tax liability below $2,000 and is also limited by the amount allowable against the group’s tax liability.