New Jersey Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your New Jersey business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →New Jersey Business Tax Extension – LLC / Partnership
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request • LLC / PartnershipNew Jersey LLC & Partnership Tax Extension
New Jersey LLCs and partnerships with New Jersey source income must file Form NJ-1065 with the New Jersey Division of Taxation. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available–New Jersey automatically honors the federal Form 7004 extension for pass-through entities, eliminating the need for a separate state extension form. LLCs may also be eligible to make a Business Alternative Income Tax (BAIT) election, allowing the entity to pay New Jersey income tax at the entity level on behalf of its members.
How to Extend a New Jersey LLC or Partnership Return
File IRS Form 7004 before March 16, 2026. New Jersey treats the federal extension as authorization to extend Form NJ-1065 to September 15, 2026 without a separate state filing. Pay any New Jersey LLC tax and BAIT amounts by March 16, 2026 through the New Jersey Division of Taxation online portal or by mail to: New Jersey Division of Taxation, Revenue Processing Center, P.O. Box 666, Trenton, NJ 08646-0666.
Steps for a Smooth NJ LLC Extension
- File IRS Form 7004 before March 16, 2026 to extend the New Jersey NJ-1065 return to September 15, 2026.
- Pay New Jersey LLC income tax and any BAIT election amounts by March 16, 2026 via the NJ online payment portal or by mail.
- Calculate and remit the New Jersey partnership filing fee with the extension payment to avoid a separate late charge.
- Complete and submit Form NJ-1065 to the New Jersey Division of Taxation by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Jersey return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Jersey return by September 15, 2026
How to Pay
New Jersey requires online payment for tax amounts of $750 or more. Submit electronically via the New Jersey Online Tax Extension Payment portal. For amounts under $750, complete CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your payment.
New Jersey Online Payment Portal
Submit electronically through the New Jersey Online Tax Extension Payment system. Required for all payments $750 and above.
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request by Check
Download CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Revenue Processing Center
P.O. Box 666, Trenton, NJ 08646-0666
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of unpaid tax owed at original due date. |
LLC / Partnership Quick Reference
| State Abbreviation | NJ |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request |
| Online Payment | New Jersey Online Tax Extension Payment |
| State Agency | New Jersey Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of unpaid tax owed at original due date. |
New Jersey Business Tax Extension – S Corporation
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request • S CorporationNew Jersey S Corporation Tax Extension
New Jersey S corporations are subject to the Corporation Business Tax (CBT) under a separate New Jersey S corporation election–the federal S election alone is not sufficient to be treated as an S corporation for New Jersey purposes. New Jersey S corporations file Form CBT-100S and may owe a minimum CBT assessment or tax on certain built-in gains. The CBT-100S is due March 16, 2026, with a five-month extension to August 15, 2026 available by filing Form CBT-200-T or by obtaining a federal extension.
How to Extend a New Jersey S Corporation Return
To extend the CBT-100S, either file New Jersey Form CBT-200-T by March 16, 2026 or obtain a federal extension (IRS Form 7004). New Jersey will grant a five-month extension to August 15, 2026. Pay any New Jersey CBT owed by March 16, 2026 through the New Jersey Division of Taxation online portal or by mail to: New Jersey Division of Taxation, Revenue Processing Center, P.O. Box 666, Trenton, NJ 08646-0666. Note that S corporations that have not made a valid New Jersey S election will be treated as C corporations and file Form CBT-100 instead.
NJ S Corporation Extension Checklist
- Confirm your S corporation has a valid New Jersey S election on file before assuming CBT-100S treatment applies.
- File IRS Form 7004 or New Jersey Form CBT-200-T before March 16, 2026 to extend the CBT-100S return to August 15, 2026.
- Remit all New Jersey CBT owed by March 16, 2026 through the NJ online payment portal or by mail.
- Submit the completed Form CBT-100S to the New Jersey Division of Taxation by August 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Jersey return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Jersey return by August 15, 2026
How to Pay
New Jersey requires online payment for tax amounts of $750 or more. Submit electronically via the New Jersey Online Tax Extension Payment portal. For amounts under $750, complete CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your payment.
New Jersey Online Payment Portal
Submit electronically through the New Jersey Online Tax Extension Payment system. Required for all payments $750 and above.
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request by Check
Download CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Revenue Processing Center
P.O. Box 666, Trenton, NJ 08646-0666
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of unpaid tax owed at original due date. |
S Corporation Quick Reference
| State Abbreviation | NJ |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | August 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request |
| Online Payment | New Jersey Online Tax Extension Payment |
| State Agency | New Jersey Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of unpaid tax owed at original due date. |
New Jersey Business Tax Extension – C Corporation
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request • C CorporationNew Jersey C Corporation Tax Extension
New Jersey C corporations are subject to the Corporation Business Tax (CBT) assessed on New Jersey-allocated net income. The CBT rate structure ranges from 6.5% to 11.5%, with a 9% rate applying to most profitable corporations. C corporations file Form CBT-100 with the New Jersey Division of Taxation, due April 15, 2026. A five-month extension to September 15, 2026 is available by filing Form CBT-200-T (Application for Extension of Time to File) or by obtaining a federal extension, which New Jersey also honors for CBT purposes.
Requesting a New Jersey C Corporation Extension
File New Jersey Form CBT-200-T or IRS Form 7004 before April 15, 2026 to extend the CBT-100 return to September 15, 2026. Pay all New Jersey CBT owed by April 15, 2026 through the New Jersey Division of Taxation online portal or by mail to: New Jersey Division of Taxation, Revenue Processing Center, P.O. Box 666, Trenton, NJ 08646-0666. New Jersey C corporations subject to the Metropolitan Business Tax (MBT) surcharge should include the surcharge amount in the extension payment as well.
NJ C Corporation Extension Checklist
- File New Jersey Form CBT-200-T or IRS Form 7004 before April 15, 2026 to extend the CBT-100 return to September 15, 2026.
- Remit all New Jersey CBT and any applicable MBT surcharge by April 15, 2026 through the NJ online portal or by mail.
- Apply the New Jersey single-sales-factor allocation formula to calculate the CBT extension payment accurately.
- File the completed Form CBT-100 with the New Jersey Division of Taxation by September 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Jersey return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Jersey return by September 15, 2026
How to Pay
New Jersey requires online payment for tax amounts of $750 or more. Submit electronically via the New Jersey Online Tax Extension Payment portal. For amounts under $750, complete CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your payment.
New Jersey Online Payment Portal
Submit electronically through the New Jersey Online Tax Extension Payment system. Required for all payments $750 and above.
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request by Check
Download CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Revenue Processing Center
P.O. Box 666, Trenton, NJ 08646-0666
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of unpaid tax owed at original due date. |
C Corporation Quick Reference
| State Abbreviation | NJ |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request |
| Online Payment | New Jersey Online Tax Extension Payment |
| State Agency | New Jersey Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of unpaid tax owed at original due date. |
New Jersey Business Tax Extension – Fiduciary
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request • FiduciaryNew Jersey Fiduciary Tax Extension
New Jersey trusts and estates with New Jersey-source income file Form NJ-1041 with the New Jersey Division of Taxation. The NJ-1041 is due April 15, 2026, and a six-month extension to October 15, 2026 is available by filing Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return). Form NJ-630 must be filed by April 15, 2026–New Jersey does not accept the federal Form 7004 alone for fiduciary return extensions.
Requesting a New Jersey Fiduciary Extension
File New Jersey Form NJ-630 and also file IRS Form 7004 before April 15, 2026. Form NJ-630 extends the NJ-1041 filing deadline to October 15, 2026 when at least 80% of the New Jersey fiduciary income tax owed is paid with the form. Payments can be made through the New Jersey Division of Taxation online portal or mailed to: New Jersey Division of Taxation, Revenue Processing Center, P.O. Box 666, Trenton, NJ 08646-0666.
NJ Fiduciary Extension Steps
- File New Jersey Form NJ-630 by April 15, 2026 to extend the NJ-1041 to October 15, 2026–this is required; a federal extension alone is insufficient.
- Pay at least 80% of New Jersey fiduciary income tax owed with the NJ-630 to qualify for the extension without penalty.
- Confirm whether the trust is a New Jersey resident or nonresident trust to determine the correct tax base for the extension payment.
- File the completed Form NJ-1041 with the New Jersey Division of Taxation by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your New Jersey return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the New Jersey return by October 15, 2026
How to Pay
New Jersey requires online payment for tax amounts of $750 or more. Submit electronically via the New Jersey Online Tax Extension Payment portal. For amounts under $750, complete CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your payment.
New Jersey Online Payment Portal
Submit electronically through the New Jersey Online Tax Extension Payment system. Required for all payments $750 and above.
CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request by Check
Download CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request and mail with your check or money order. Include your EIN and tax year on the check.
Revenue Processing Center
P.O. Box 666, Trenton, NJ 08646-0666
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 5% of unpaid tax owed at original due date. |
Fiduciary Quick Reference
| State Abbreviation | NJ |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | CBT-200-T / NJ-630 | New Jersey Division of Taxation Extension Request |
| Online Payment | New Jersey Online Tax Extension Payment |
| State Agency | New Jersey Division of Taxation |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 5% of unpaid tax owed at original due date. |
Extended? Your New Jersey Business Return Deadline Is Coming Up.
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