331: Credit for Employer of Organ/Bone Marrow Donor (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
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 transplantation. It reports employee paid leave information and calculates the available and
Who files this form
Form 331 is for employers claiming the New Jersey Corporation Business Tax 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.
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. For a combined return, the member that earned the credit must complete Form 331.
What you'll need
Have the following information available to complete Form 331:
- The name shown on the tax 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 other credits already applied on the current return.
- For CBT-100 and CBT-100S filers, New Jersey gross receipts and any applicable group payroll information needed to determine the minimum tax.
- For combined return filers, the relevant CBT-100U tax amounts and, if not sharing the credit, the group and member allocation factors from Schedule J, line 9.
A completed Form 331 must be included with the CBT-100, CBT-100S, or CBT-100U return to validate the claim.
How to file
Include completed Form 331 with your CBT-100, CBT-100S, or CBT-100U return.
- Complete Part I. If any answer is “No,” stop. You are not eligible for the credit.
- Complete Part II using qualifying paid leave for up to 30 days of missed work for each donation. The available credit is 25% of qualifying salary paid during that time.
- CBT-100 and CBT-100S filers complete Part III and report the allowable credit on Schedule A-3, Part I of their return.
- Combined return filers skip Part III, check the combined-return box, and complete Part IV, Section A. Members not sharing the credit must also fill in the nonsharing oval and complete Section B. Report the allowable credit in the member’s column of Schedule A-3, Part I of CBT-100U.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Continuing after a “No” in Part I. All three answers must be “Yes” to qualify.
- Including nonqualifying pay. Do not include pay unrelated to donation leave. Qualifying leave must be additional to other paid time off, and the calculation is limited to 30 days for each donation.
- Using the wrong calculation section. Combined return filers must use Part IV, not Part III. Nonsharing members must complete both Sections A and B.
- Leaving out other credits already used. List them as directed so the allowable credit is calculated accurately.
- Reducing tax below the required minimum. This credit, together with other credits, cannot reduce tax below the applicable statutory minimum.
- Carrying unused credit forward. There is no carryforward. Unused credit is forfeited.
- Applying the credit to the Corporate Transit Fee. This is not allowed.
Questions people ask
How much is the credit?
The available credit is 25% of the employee’s salary for qualifying paid time off, limited to 30 days of missed work for each donation. The allowable amount is also limited by tax liability, other credits, and the required minimum tax.
Does regular paid time off qualify?
The donation-related paid time off must be in addition to any other paid time off granted to the employee.
Can I use the credit in a later tax period?
No. The credit applies only to the privilege period during which the employee missed work. There is no carryforward, and unused credit is forfeited.
Must a combined-group member share its credit?
No. A member may choose not to share. It must mark the nonsharing oval and complete Part IV, Sections A and B. Its credit is limited by both its share of group tax liability and the amount otherwise allowable against the group’s tax liability.