CBT-100S: S Corporation Business Tax Return Form (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form CBT-100S is the New Jersey Corporation Business Tax Return for S corporations. It reports taxable net income, tax liability, credits, payments, and any balance due or overpayment, including tax paid on behalf of nonconsenting shareholders. The form and all related forms and
Who files this form
CBT-100S is New Jersey’s Corporation Business Tax return for S corporations. The 2025 version covers tax years ending on or after July 31, 2025, through June 30, 2026.
The form includes requirements for inactive corporations, but the supplied text does not give complete rules for determining who must file.
What you'll need
- Federal return and attachments: Include copies of the federal return or returns, forms, and schedules with the New Jersey return.
- Corporation information: Have the federal employer ID number, New Jersey corporation number, federal S election date, incorporation information, and business contact information ready.
- Financial records: Gather income, expenses, receipts, balance sheet figures, officer compensation, and shareholder information needed for the schedules.
- Partnership payments: Include copies of all NJK-1s when reporting payments made by partnerships on the corporation’s behalf on page 1, line 8b.
- Supporting forms, when applicable: Schedule A calls for Form 4797, Schedule D (Form 1120-S), and federal Form 4562 for the relevant entries. Credit claims refer to the supporting credit forms listed on Schedule A-3.
- Additional explanations: Include riders, meaning separate explanatory attachments, and other documents where the Annual General Questionnaire or schedules require them.
How to file
File electronically. Form CBT-100S and all related forms and schedules must be filed electronically.
The printed forms are for reference only. Do not mail them to the New Jersey Division of Taxation. The form directs filers to the Division’s website for more information, but the supplied text does not provide a filing URL.
Complete the signature and verification section, including the duly authorized officer’s signature, date, and title. Include the required federal return copies and supporting attachments.
Common mistakes
- Mailing the reference form: The form explicitly says not to mail it. Electronic filing is required.
- Skipping required questions or schedules: All taxpayers must answer the Annual General Questionnaire and complete Schedule A. Schedule J is required regardless of the entire net income reported on Schedule A, Part I, line 39.
- 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.
- Using inconsistent financial figures: Schedule A-2 must match federal Form 1125-A, and Schedule F must match federal Form 1125-E, from the applicable federal return or pro forma return.
- Using consolidated balance sheet information on a single return: Schedule B prohibits this. It also requires an explanation and reconciliation if its figures differ from the year-end books.
Questions people ask
What must an inactive corporation complete?
The form requires page 1, the Annual General Questionnaire, and Schedules A (Parts I and II), A-2, A-3, and A-4. A corporate officer must sign the inactivity certification. The certification states that the corporation had no business activity, income, receipts, expenses, or assets during the entire return period.
Does the Corporate Transit Fee apply to New Jersey S corporations?
No. The form expressly states that the Corporate Transit Fee does not apply to New Jersey S corporations.
Can an overpayment be refunded or applied to another tax return?
Yes. Page 1 provides entries for a refund, a credit to the 2026 tax return, or a credit to a combined group for 2025 or 2026. The combined-group entry also asks for the group’s unitary ID number.
Does this document include the Shareholder Jurisdictional Consent?
Yes. The form’s opening notice says the document includes Schedule SJC, the Shareholder Jurisdictional Consent.