P.L. 2020, c. 118 was signed into law on November 4, 2020, and changed the original due date of Corporation Business Tax returns for privilege periods ending on and after July 31, 2020. A New Jersey return is now due 30 days after the original due date of the federal corporate income tax return. For administrative purposes, the Division will use the 15th day of the month following the federal due date unless that results in a filing window of less than 30 days.
2020 calendar year filers of CBT-100, CBT-100U, or BFC-1 filing under extension have until November 15, 2021, to file the New Jersey return.
There is no change to the filing due date for CBT-100S filers since the original due date is already 30 days after the federal filing deadline (e.g. the federal due date is March 15 for calendar year filers; the New Jersey filing due date is April 15th). Likewise, 2020 calendar year CBT-100S filers filing under extension have until October 15, 2021, to file the New Jersey return.