CBT-100: Corporation Business Tax Form (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form CBT-100 is the New Jersey Corporation Business Tax Return for tax years ending on or after July 31, 2025, through June 30, 2026. It reports a corporation’s tax base, tax liability, applicable fees, credits, payments, and balance due or overpayment. The form and all related f
What you'll need
Gather the corporation’s identification details, including its federal employer identification number, New Jersey corporation number, and incorporation information.
The form requires copies of your federal return(s), forms, and schedules with the New Jersey return. Depending on the items you report, also include:
- All NJK-1s for payments made by partnerships on the corporation’s behalf.
- Federal Schedule D for capital gains and Form 4797 for gains or losses reported from that form.
- Federal Form 4562 and the Federal Depreciation Worksheet for Schedule S.
- Federal Form 7205 for the energy efficient commercial buildings deduction.
- Supporting schedules for other income, other deductions, and other items where requested.
- Additional statements, called riders, for questionnaire answers that require them.
Have the corporation’s accounting records and officer compensation information available for the balance sheet and compensation schedules. A corporation reporting as a regulated investment company must also submit its printed annual report to stockholders and all other stockholder reports issued during the return period.
How to file
File electronically. Form CBT-100 and all related forms and schedules must be filed electronically. The printed forms are for reference only and must not be mailed to the New Jersey Division of Taxation. The form directs taxpayers to the Division’s website for more information.
When preparing the return:
- Complete Part I of the Annual General Questionnaire and provide additional statements where required.
- Complete Schedule A, Parts I, II, and III. Every corporation must complete these parts.
- Complete Schedule J regardless of the entire net income reported on Schedule A, Part II, line 17.
- Include the required federal return copies and supporting documents.
- Have a duly authorized corporate officer sign and date the return certification and provide their title. The form also has signature and identification fields for the return preparer.
Common mistakes
- Mailing the reference form. The form explicitly says not to mail it. Electronic filing is required for CBT-100 and all related forms and schedules.
- Leaving out federal return copies. The certification reminds filers that federal returns, forms, and schedules must be included.
- Using inconsistent figures. Schedule A, Part I, must match the applicable federal return or federal pro forma. Schedule A-2 must match federal Form 1125-A, and Schedule F must match federal Form 1125-E.
- Using consolidated balance sheet information on a single return. Schedule B prohibits this. Its year-end figures must match the corporation’s books, or you must explain and reconcile differences in an additional statement.
- Entering the allocation factor as a percentage. Schedule J says to carry the fraction to six decimal places and not express it as a percent.
- Reporting as a regulated investment company without meeting the stated requirements. The form warns that the required certificate must have been obtained before the return period began and the authority must have continued throughout that period. It also says a taxpayer that has not satisfied IRC § 852(a) cannot file as a regulated investment company.
Questions people ask
Which tax periods does the 2025 form cover?
The 2025 CBT-100 is for tax years ending on or after July 31, 2025, through June 30, 2026. These are the covered tax periods, not filing deadlines.
What must an inactive corporation complete?
The form requires page 1, the Annual General Questionnaire, Schedule A Parts I, II, and III, and Schedules A-2, A-3, and A-4. A corporate officer must sign and certify that the corporation conducted no business, had no income, receipts, or expenses, and owned no assets during the entire return period.
What options does the form provide for an overpayment?
Page 1 provides lines to request a refund, credit an amount to the 2026 tax return, or credit an amount to a combined group for 2025 or 2026. For a combined-group credit, the form asks for the group’s unitary ID number and the tax year to which the credit applies.
Does a professional corporation need Schedule PC?
A professional corporation formed under N.J.S.A. 14A:17-1 et seq. or a similar law described on Schedule PC must include that schedule. If it has two or fewer licensed professionals who are owners, shareholders, or employees as of the first day of the privilege period, it completes Part I. If it has more than two, it completes Parts I and II.