CBT-100U: Corporation Business Tax Combined Form (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form CBT-100U is New Jersey’s Corporation Business Tax combined return for a unitary group. It reports the group’s tax liability, credits, payments, fees, balance due or overpayment, and information about its members.
Who files this form
Form CBT-100U is New Jersey’s Corporation Business Tax Unitary Return for combined groups. The group must have a registered managerial member before submitting the return electronically.
The managerial member must complete Schedule A, Section I, Parts I, II, and III for every member. The supplied form does not explain which entities must be included in a combined group.
What you'll need
Have these items ready:
- The group’s Unitary ID number, the managerial member’s FEIN, names, mailing addresses, and business contact information.
- Each member’s name and FEIN, plus information about members that joined or left and affiliates excluded from the return.
- Copies of the federal returns, forms, and schedules. The signature declaration requires these with the New Jersey return.
- Copies of all NJK-1s if reporting payments made by partnerships on behalf of a member.
For applicable Schedule A entries, include copies of federal Schedule D and Forms 4797, 4562, and 7205. Include supporting schedules for other income and other deductions, and explanations for eliminations and adjustments where requested.
How to file
File electronically. Form CBT-100U and all related forms and schedules must be filed electronically. The printed forms are for reference only. Do not mail them to the Division of Taxation.
Before submitting, make sure the combined group has a registered managerial member. The form directs filers to “Electronic Filing Mandate” and “Mandatory Registration of a Combined Group by Managerial Member” in the CBT-100U instructions for details.
The signature and verification section calls for the signature, date, and title of a duly authorized officer of the managerial member, along with preparer information if someone else prepares the return.
Common mistakes
- Mailing the reference form. The form expressly says not to mail it. Electronic filing is required.
- Submitting before registering the managerial member. Registration must be in place before electronic submission.
- Listing initial members as newly joined members. The note for Part III of the Members and Affiliates Schedule says not to enter members there for the combined group’s first privilege period.
- Including capital expenditures as repairs. Schedule A specifically says not to include them on the repairs line.
- Using figures that do not match the federal information. Schedule A says its income computation data must match the federal return filed or that would have been filed. Schedule A-2 must match the applicable federal Form 1125-A amounts.
Questions people ask
What tax periods does the 2024 form cover?
The 2024 CBT-100U is for tax years ending on or after July 31, 2024, through June 30, 2025.
Can I mail the return?
No. The form and all related forms and schedules must be filed electronically. The printed form is for reference only.
Do I need to include federal returns?
Yes. The signature declaration states that copies of the federal returns, forms, and schedules must be included with the New Jersey return.
How do I identify an amended return?
Check the amended-return box and enter the amended code. If the code is 10, enter the reason.
Can an overpayment be applied to the next return?
The form provides a line for an amount to be refunded and a separate line for an amount to be credited to the 2025 tax return.