Schedule I: Certificate of Inactivity (Revision)
New Jersey · NJ Division of Taxation · Used for tax years 2025
New Jersey Schedule I, Certificate of Inactivity, is used only with Form CBT-100U to certify that a member was inactive during the return period. It requires signatures from an authorized corporate officer and an authorized officer of the managerial member.
Who files this form
An inactive member may use Schedule I instead of providing information for the entire CBT-100U return. Schedule I is for use with Form CBT-100U only.
To qualify as inactive, the member must meet all of these conditions for the entire return period:
- Conducted no business.
- Had no income, receipts, or expenses.
- Owned no assets.
- For a federal S corporation, made no distributions and had no change in ownership.
The taxpayer must file Schedule I and the applicable CBT-100U pages annually.
What you'll need
Have the following information ready for Schedule I:
- The beginning and ending dates of the return period.
- The Unitary ID Number.
- The member’s FEIN and name.
- The corporate officer’s e-signature, title, and date.
- The authorized officer of the managerial member’s e-signature and date.
The inactive member must also be included in and complete these parts of CBT-100U:
- Members and Affiliates Schedule.
- Schedule A, Section I, Parts I, II, and III.
- Schedules A-2, A-3, and A-4.
If all members are inactive, also complete page 1 of CBT-100U.
How to file
Complete Schedule I and include it with the member’s CBT-100U, along with the required schedules and applicable return pages.
Schedule I must be signed by a corporate officer authorized to attest to the statements and by an authorized officer of the managerial member. Entering the authorized corporate officer’s name serves as that officer’s e-signature.
The text does not provide a mailing address or instructions for electronically submitting the return.
Common mistakes
- Using Schedule I with a different return. The form says it is for use with CBT-100U only.
- Leaving Schedule I out of the return. The form reminds you to include it with the member’s CBT-100U.
- Treating the corporate officer’s name as an unsigned entry. The form states that entering the authorized officer’s name e-signs the certificate.
Questions people ask
Is having no income enough to qualify as inactive?
No. For the entire return period, the member must also have conducted no business, had no receipts or expenses, and owned no assets. Federal S corporations must also have made no distributions and had no change in ownership.
Does Schedule I replace every part of CBT-100U for an inactive member?
No. The member must still be included in and complete the Members and Affiliates Schedule, Schedule A (Section I, Parts I, II, and III), and Schedules A-2, A-3, and A-4.
What if all members are inactive?
Also complete page 1 of CBT-100U.
Who must sign Schedule I?
A corporate officer authorized to attest to the statements and an authorized officer of the managerial member must sign.
Is Schedule I a one-time filing?
No. The text requires the taxpayer to file this schedule and the applicable CBT-100U pages annually.