New Jersey Provides Updated Instructions for Filing Extensions
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September 9, 2026
The New Jersey Division of Taxation has provided updated instructions for extensions of time to file partnership and corporation business tax returns.
Form NJ-1065 and Form NJ-CBT-1065
Updated instructions for Partnership Tax forms PART-200-T and CBT-206 are now available. Use PART-200-T to apply for a five-month extension of time to file an NJ-1065 that has a filing fee due. Use CBT-206 to apply for a five-month extension of time to file an NJ-CBT-1065 that has tax due. For information regarding qualifications, and how and when to file, click here.
File Form CBT-100, CBT-100S or CBT-100U
Updated instructions for Corporation Business Tax Form CBT-200-T are now available. Corporations with nexus in New Jersey must use Form CBT-200-T to apply for a six-month extension of time to file a Corporation Business Tax return. For information regarding qualifications, and how and when to file, click here.
The information in this guide has been gathered from many sources, including the Internal Revenue Service, the Social Security Administration, state agencies, professional organizations and members of the NJCPA. The majority of state agencies offer online and prerecorded services. It’s best to check online or call before you visit.
Material contained within this guide should be augmented by, and used in accordance with, a certified public accountant's professional judgment. Your CPA can properly apply the tax laws and regulations to the facts and circumstances of your particular situation. For help with locating a CPA, visit findacpa.org.
The New Jersey Society of Certified Public Accountants is not responsible for any claims arising as a result of this information or its usage.
This guide was updated in September 2025. Future users of this material are cautioned that some portions, particularly tax-related information, may become outdated.