331: Credit for Employer of Organ/Bone Marrow Donor (2024)

New Jersey · NJ Division of Taxation · Used for tax years 2024

Form 331 calculates the New Jersey Corporation Business Tax credit for employers that provide additional paid leave to employees who donate an organ, part of an organ, or bone marrow for human transplantation. It reports qualifying employee paid leave and calculates the available

Who files this form

Form 331 is for Corporation Business Tax employers claiming the credit for paid leave provided to an organ or bone marrow donor. To qualify, all three conditions must be met:

  • The employee donated an organ, part of an organ, or bone marrow to another person for human transplantation.
  • The employee missed work because of the donation.
  • The employer specifically paid the employee for that time off.

The paid leave must be in addition to any other paid time off granted to the employee.

For a combined return, the member that earned the credit must complete Form 331. Taxpayers must include the appropriate credit form for the year the credit was earned, even if they are not claiming the credit on their return.

What you'll need

Have these returns and details available to complete Form 331:

  • Your CBT-100, CBT-100S, or CBT-100U return.
  • The taxpayer name as shown on the return, Federal ID Number, and Unitary ID Number, if applicable.
  • Each qualifying employee’s name, Social Security number, paid-leave dates, and amount paid for that leave.
  • Tax liability and information about other tax credits already applied.
  • For CBT-100 and CBT-100S filers, New Jersey gross receipts and any applicable affiliated or controlled group payroll information to determine the minimum tax.
  • For combined return filers, the relevant CBT-100U tax liability amounts. Members not sharing the credit also need the group and member allocation factors from Schedule J, line 9.

How to file

Include a completed Form 331 with your CBT-100, CBT-100S, or CBT-100U return to validate the claim.

  1. Complete Part I. If any answer is “NO,” stop. You are not eligible for the credit.
  2. Complete Part II using qualifying paid leave for up to 30 days for each donation. Calculate 25% of the total qualifying paid leave.
  3. CBT-100 and CBT-100S filers complete Part III and enter the allowable credit from line 15 in Schedule A-3, Part I of their return.
  4. Combined return filers check the combined return filers box and complete Part IV, Section A instead of Part III. If sharing the credit, enter line 21 in the member’s column of Schedule A-3, Part I of CBT-100U.
  5. Members not sharing the credit must also fill in the non-sharing oval and complete Part IV, Section B. Enter line 27 in the member’s column of Schedule A-3, Part I of CBT-100U.

The supplied text does not specify a mailing address or electronic filing method.

Common mistakes

  • Continuing after answering “NO” to a Part I question. All answers must be “YES” to qualify.
  • Including pay unrelated to donation leave, ordinary paid time off, or more than 30 days of leave for each donation. Only qualifying additional paid leave counts.
  • Completing Part III for a combined return. Combined return filers must use Part IV.
  • Skipping Section A when a combined group member is not sharing the credit. Both Sections A and B are required in that case.
  • Leaving out other credits already applied to the tax liability when calculating the allowable credit.
  • Trying to carry unused credit forward. Unused credit is forfeited.
  • Omitting the credit form in the year the credit was earned because no credit is being claimed.

Questions people ask

How much is the credit?

The credit is 25% of the employee’s salary paid for qualifying time missed from work, for up to 30 days for each donation. The allowable amount is subject to tax liability limits.

Can the credit reduce tax below the minimum tax?

No. This credit, together with other credits, cannot reduce tax below the applicable statutory minimum. For combined group members not sharing the credit, Section B uses a $2,000 minimum and also limits the credit to the amount otherwise allowable against the group’s tax liability.

Can I use unused credit in a later period?

No. There is no carryforward. Unused credit is forfeited, and the credit can apply only to the tax period during which the employee missed work.

Must a combined group member share its credit?

No. A member may choose not to share. It must indicate that choice in the oval at the top of the form and complete both Sections A and B of Part IV.

Official sources

All versions of 331