336: Food Desert Relief Tax Credit (2025)

New Jersey · NJ Division of Taxation · Used for tax years 2025

Form 336 is used to report the Food Desert Relief Tax Credit against New Jersey Corporation Business Tax. It calculates the available credit, the amount allowed for the current tax period, and any credit carried forward, with separate calculations for combined return filers.

Who files this form

Complete Form 336 if you claim a Food Desert Relief Tax Credit against New Jersey Corporation Business Tax. The instructions also require taxpayers to include the appropriate credit form in the year the credit was earned, even if they are not claiming it on that year's return.

To qualify, you must answer “YES” to both Part I questions:

  • Have you been approved by the New Jersey Economic Development Authority to receive the credit?
  • Have you received a tax credit or credit transfer certificate issued by the New Jersey Division of Taxation?

For a combined return, the member that earned or purchased the credit must complete Form 336. Taxpayers that purchased the credit through the Economic Development Authority tax benefit transfer program may also claim it using this form, subject to the applicable transfer rules and limitations.

What you'll need

Have these documents and figures ready:

  • Your tax credit certificate or tax credit transfer certificate, signed by all parties.
  • Your CBT-100, CBT-100S, or CBT-100U return and the schedules used to calculate tax liability and report credits.
  • The approved credit amount for the current tax year and any Food Desert Relief Tax Credit carried forward from the prior year.
  • Details of other credits already applied to your tax liability, or to the combined group's liability.
  • For CBT-100 and CBT-100S filers, the information needed to determine the required minimum tax, including New Jersey gross receipts and applicable group payroll information.
  • For combined-return members not sharing the credit, the group and member allocation factors from Schedule J, line 9.

You must mail a copy of the signed certificate and a copy of the completed Form 336 to the Division of Taxation.

How to file

  1. Complete Part I. If either qualification answer is “NO,” stop. You are not eligible for this credit.
  2. Complete Part II using the approved current-year credit amount and any prior-year carryforward.
  3. If filing CBT-100 or CBT-100S, complete Part III. Enter the allowable credit on Schedule A-3, Part I of your return.
  4. If filing CBT-100U, skip Part III and complete Part IV, Section A. Check the combined return filers box. If you are not sharing the credit, also complete Section B and fill in the non-sharing oval. Report the allowable credit in the member's column of Schedule A-3, Part I of CBT-100U.
  5. Include the completed Form 336 with your CBT-100, CBT-100S, or CBT-100U return.

Also mail a copy of the completed Form 336 and a copy of the tax credit 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

  • Continuing after a “NO” answer in Part I. Both qualification answers must be “YES.”
  • Not mailing the required copies. Failure to mail the signed certificate and completed Form 336 may delay or result in denial of the credit.
  • Leaving out the credit form in the year the credit was earned. The instructions require it even if you are not claiming the credit that year.
  • Using the wrong calculation section. Combined return filers must use Part IV, not Part III. Members not sharing their credit must complete both Sections A and B.
  • Leaving out credits already used. List other credits already applied on line 9, 16, or 23, as applicable.
  • Applying the credit beyond its limits. It cannot reduce tax below the applicable statutory minimum or be used against the Corporate Transit Fee.

Questions people ask

What types of credits does this program offer?

The program offers a credit for supermarkets and grocery stores in food deserts and a credit for providing funding through an Economic Development Authority auction for the program's grants and loans. The store credit is available for the first or second new supermarket or grocery store in a designated food desert community.

When can the credit be used?

Credits awarded to eligible supermarkets or grocery stores are taken over four years, at 25% of the total credit each year, starting with the privilege period when the store opens for business. Credits sold through an Economic Development Authority auction are taken in the privilege period purchased.

Can unused credits be carried forward?

Credits awarded to eligible taxpayers can be carried forward for up to 10 tax years. Credits sold through an Economic Development Authority auction can be carried forward for 7 years.

Must a combined-return member share its credit?

No. A member may choose not to share. It must fill in the non-sharing oval and complete Part IV, Sections A and B. Its credit is limited by both its share of the group's tax liability and the amount otherwise allowable against the group's liability.

Official sources

All versions of 336