Instructions for Form CBT-100S New Jersey S Corporation Business Tax Return - New Jersey

Form CBT-100S New Jersey Corporation Business Tax Return Sample - New Jersey

This document contains official instructions for Form CBT-100S , New Jersey S Corporation Business Tax Return - a form released and collected by the New Jersey Department of the Treasury. An up-to-date fillable Form CBT-100S is available for download through this link.

FAQ

Q: What is Form CBT-100S?
A: Form CBT-100S is the New Jersey S Corporation Business Tax Return.

Q: Who needs to file Form CBT-100S?
A: S corporations in New Jersey need to file Form CBT-100S.

Q: What is the purpose of Form CBT-100S?
A: Form CBT-100S is used to report and pay the business tax liability of S corporations in New Jersey.

Q: When is the deadline to file Form CBT-100S?
A: The deadline to file Form CBT-100S in New Jersey is typically March 15th, or the 15th day of the 3rd month after the close of the tax year.

Q: Are there any extensions available for filing Form CBT-100S?
A: Yes, New Jersey allows for a 6-month extension to file Form CBT-100S.

Q: Is there a minimum tax due for S corporations in New Jersey?
A: Yes, S corporations in New Jersey are subject to a minimum tax of $500.

Q: What other forms or schedules may be required to accompany Form CBT-100S?
A: Depending on the specific circumstances of your S corporation, you may need to include additional forms or schedules such as Schedule NJ-BUS-1 or Schedule NJ-K-1.