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Instructions for Form CBT-100U
for the current year.
Instructions for Form CBT-100U New Jersey Corporation Business Tax Unitary Return - New Jersey
This document contains official instructions for Form CBT-100U , New Jersey Corporation Business Tax Unitary Return - a form released and collected by the New Jersey Department of the Treasury.
FAQ
Q: What is Form CBT-100U?
A: Form CBT-100U is the New Jersey Corporation Business Tax Unitary Return.
Q: Who needs to file Form CBT-100U?
A: Corporations conducting business in New Jersey with a unitary business relationship must file Form CBT-100U.
Q: What is a unitary business relationship?
A: A unitary business relationship exists when a corporation and one or more other entities are engaged in a regular, ongoing, and interdependent relationship.
Q: What information does Form CBT-100U require?
A: Form CBT-100U requires information about the corporation's income, expenses, apportionment factors, and other financial data.
Q: When is Form CBT-100U due?
A: Form CBT-100U is due on the 15th day of the fourth month following the close of the corporation's tax year.
Q: Are there any penalties for late filing of Form CBT-100U?
A: Yes, there are penalties for late filing of Form CBT-100U, including a $100 minimum late filing penalty.
Instruction Details:
- This 20-page document is available for download in PDF;
- Actual and applicable for this year;
- Complete, printable, and free.
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