Electronic filing mandate

For tax years beginning on or after January 1, 2016, all New Jersey taxpayers subject to the corporation business tax, including those who submit their own returns, must file their corporation business tax return electronically and pay any corporation business tax liabilities electronically. There is no option to opt out of this mandate. The mandate does not apply to the filing of amended returns.

Returns supported for electronic filing

You can electronically file the following return types:

• C Corporation
• S Corporation (including consolidated)
• Estimates (filed separate from return)
• Extension
• Withholding (part of main return)
• Annual report

Returns not supported for electronic filing

You cannot electronically file the following return types:

• Consolidated / combined
• Amended
• Short year
• Composite

Signature requirements for electronic filing

New Jersey does not have a specific signature form for corporate returns. The act of completing and filing electronically is considered an authorized signature.

Resubmitting returns

If you need to make a change to a return that you have already electronically filed, and New Jersey has already accepted it, you must amend and paper file the return. 

If New Jersey rejects the return, you may make the changes, correct the rejection and resubmit. If you can re-transmit the return electronically, you must file and have New Jersey accept it by the return due date or five calendar days after you initially received the rejected acknowledgement, whichever is later.

If you cannot re-transmit the return electronically, you must file a paper return by the later of the return due date or ten (10) calendar days after the date New Jersey gives notification that the return is rejected. Include an explanation of why the return is being filed after the due date and include a copy of the rejection notification.

Attachments

If the federal return is not supported for electronic filing by the IRS, you can still file the New Jersey return electronically by suppressing the federal electronic file on federal Screen ELF. See 1120-US: Forms that are not eligible for electronic filing for a detailed list of when this situation would apply.

New Jersey allows PDF attachments in the electronic file and do not have specific naming conventions for the files you attach.

Payment methods

New Jersey allows electronic funds withdrawal (EFW/direct debit), electronic funds transfer (EFT), or credit card payments for balance due returns. 

Bank information and a requested payment date are required when you are requesting EFW. New Jersey will use the bank information you enter on federal Screen Bank. If you have different bank information for New Jersey, use Screen NJBank in the General folder. 

Credit card payments must be made through the Official Payments Corporation. To instruct the client to pay by credit card, mark the Credit card field in Screen NJELF.

To instruct client to pay their balance using New Jersey’s On-line payment options, or to indicate that their payment has already been made On-line, make a selection on Screen NJLetter in the Online Payment Options section.