CBT-206: Partnership Application for Extension of Time to File Form NJ-CBT-1065 (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
New Jersey Form CBT-206 lets a partnership apply for a five-month extension to file Form NJ-CBT-1065 when tax is due. It includes the partnership’s identifying information and any payment submitted with the request. The extension does not extend the time to pay the tax.
Who files this form
Partnerships requesting a five-month extension to file an NJ-CBT-1065 that has tax due must use Form CBT-206.
To qualify, the partnership must pay at least 90% of the tax reported on the eventual NJ-CBT-1065 by the return’s original due date. Payments can include tiered partnership payments, estimated payments, or a payment made with CBT-206. The partnership must also file NJ-CBT-1065 by the extended due date.
When it's due
For tax year 2025, the form lists April 15 as the original due date for calendar-year returns. It does not print a calendar year alongside that date.
- Mailed CBT-206 requests must be postmarked on or before the original due date of NJ-CBT-1065.
- Online extension requests with payment can be filed until 11:59 p.m. on the original due date.
- Tax due must be paid by the original due date. The five-month filing extension does not extend the payment deadline.
What you'll need
Have the following ready to complete CBT-206:
- The partnership’s federal employer identification number (EIN). If the partnership has applied for an EIN but does not yet have one, enter “Applied for.”
- The partnership’s name and mailing address.
- The beginning and ending dates of the tax period.
- The payment amount.
The form directs you to use the CBT-206 worksheet to help calculate tax liability. If paying by mail, include a check or money order with the detached voucher.
How to file
Online: File the CBT-206 extension request and payment at nj.gov/taxation.
Electronic filing is required for:
- Partnerships with 10 or more partners, whether or not they use a paid preparer.
- Partnerships subject to the Corporation Business Tax Act that use a paid preparer, for all returns completed by that preparer. The form describes these as partnerships that remit tax based on nonresident corporate and nonresident noncorporate partners’ allocable shares of New Jersey partnership income. Their partnership liability payments and payment-related returns, including CBT-206, must also be submitted electronically.
By mail: The form provides these check or money order instructions. Follow the electronic filing requirements above if they apply to you.
- Complete the form in black or blue ink.
- Detach the CBT-206 voucher.
- Make the check or money order payable to “State of New Jersey – CBT.” Write the federal EIN and tax year on the check.
- Do not staple or otherwise attach the payment to the voucher.
- Mail the voucher and payment to:
Extension of Time to File NJ-CBT-1065
PO Box 642
Trenton, NJ 08646-0642
Common mistakes
- Treating the extension as extra time to pay. Tax is due by the original return due date.
- Missing the extension requirements. The extension will be denied if less than 90% of the reported tax is paid by the original due date or NJ-CBT-1065 is not filed by the extended due date. Penalty and interest charges will apply from the original due date.
- Assuming CBT-206 replaces the tax return. You must still file NJ-CBT-1065. Do not attach CBT-206 to that return.
- Leaving out the EIN. A missing identification number may invalidate the extension. Enter “Applied for” only if the partnership has applied for an EIN but has not received it.
- Using red ink. Use black or blue ink only.
- Attaching payment to the voucher or omitting check details. Do not staple or otherwise attach payment. Write the federal EIN and tax year on the check.
Questions people ask
How much extra filing time does CBT-206 provide?
It is an application for a five-month extension to file NJ-CBT-1065 when that return has tax due.
Will I receive confirmation that my extension was approved?
The Division of Taxation will notify you only if the extension is denied, and only after your NJ-CBT-1065 is actually filed.
Can I file NJ-CBT-1065 before the extension expires?
Yes. You can file it any time before the extension expires. Do not attach CBT-206 to NJ-CBT-1065.
Where can I get help?
Contact the Division of Taxation’s Customer Service Center at (609) 292-6400 for tax information and assistance.