CBT-100U: Corporation Business Tax Unitary Return (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form CBT-100U is New Jersey’s Corporation Business Tax Unitary Return for a combined group. It reports group members, tax liability, credits, payments, fees, and any balance due or overpayment.
Who files this form
CBT-100U is New Jersey’s Corporation Business Tax Unitary Return for a combined group. 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 provided form does not explain the rules for determining which businesses must join a combined group.
What you'll need
- Federal returns and attachments: Include copies of the federal returns, forms, and schedules with the New Jersey return.
- Group and member information: Have the Unitary ID number, managerial member’s FEIN, names, addresses, and each included member’s name and FEIN available.
- Federal supporting forms, when applicable: Schedule A requests copies of federal Schedule D and Forms 4797, 4562, and 7205 for the corresponding income or deduction entries.
- Partnership payment records: Include copies of all NJK-1s when reporting payments made by partnerships on behalf of a member on line 10.
- Supporting schedules and explanations: Include schedules for other income and other deductions, explanations for eliminations and adjustments, and separate explanatory attachments where the form requests a rider.
- Membership changes: Gather names, FEINs, and relevant dates for members that joined or left the group, plus information about excluded affiliates or related companies.
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 refers filers to “Electronic Filing Mandate” in the CBT-100U instructions and “Mandatory Registration of a Combined Group by Managerial Member” for more information.
The signature and verification section calls for the signature of a duly authorized officer of the managerial member and information about the return preparer.
Common mistakes
- Mailing the reference form: The form expressly says not to mail it. Electronic filing is required.
- Submitting before registration: The combined group must have a registered managerial member first.
- Listing initial members as newly joined members: Do not enter members in Part III of the Members and Affiliates Schedule if this is the group’s first privilege period.
- Using figures that do not match federal records: Schedule A says its data must match the federal return filed or that would have been filed. Schedule A-2 must match the applicable federal Form 1125-A.
- Including capital expenditures as repairs: Schedule A specifically says not to include capital expenditures in the repairs deduction.
Questions people ask
Which tax periods does the 2025 form cover?
The 2025 CBT-100U is for tax years ending on or after July 31, 2025, through June 30, 2026. These are tax-period dates, not filing deadlines.
How do I identify an amended return?
Check the amended-return box and enter an amended code. If the code is 10, enter the reason.
What if a new member has earlier payments or an overpayment?
The form directs you to the Division’s website instructions for “Transferring Member’s Overpayment/Estimated Payments” if a new member has an overpayment from a previously filed return or made payments under its own account.
Can an overpayment be refunded or applied to the next return?
The form provides line 17 for the amount to be refunded and line 18 for the amount to be credited to the 2026 tax return.