Division of Taxation2019 Corporation Business Tax returns (Forms CBT-100, CBT-100U and CBT-100S) were extended for certain fiscal filers.
Taxpayers with accounting periods ending between July 31, 2019, and November 30, 2019, have been granted an automatic extension to file their tax returns by April 15, 2020. The taxpayer will not be charged late filing penalties if the return is filed by the April 15, 2020, extended due date. The extension applies only to the filing of the return and does not extend the time to make all required payments.
In addition to the automatic extension, taxpayers can submit the Corporation Business Tax Tentative Return and Application For Extension of Time to File, , which provides a 6-month extension. However, the return will be due 6 months from the original due date.
This means:
| If your accounting period ends on: | July 31, 2019 | Aug. 31, 2019 | Sept. 30, 2019 | Oct. 31, 2019 | Nov. 30, 2019 |
| The due date for filing would normally be: | Nov. 15, 2019 | Dec. 15, 2019 | Jan. 15, 2020 | Feb. 15, 2020 | Mar. 15, 2020 |
| The Division has granted an automatic extension to file the return. The due date is: | April 15, 2020 | April 15, 2020 | April 15, 2020 | April 15, 2020 | April 15, 2020 |
| If taxpayers submits an ,* the due date would be: | May 15, 2020 | June 15, 2020 | July 15, 2020 | Aug. 15, 2020 | Sept. 15, 2020 |
* The extension applies only to the filing of the return and does not extend the time to make all required payments.
In order to maintain consistency with the federal tax extensions, estimated payments with an original due date of April 15, 2020, are extended to July 15, 2020.