New Jersey business filing dates, 2027

“We will grant a six-month extension of time only to file your New Jersey CBT return. There is no extension of time to pay the tax due. You may request an extension by filing a Tentative Return and Application for Extension of Time to File (Form CBT-200-T) using the Corporation Business Tax Online Filing and Payments system. You must include a tentative tax payment with your application for extension. If 90% of the tax liability is not paid by the original due date of the return, your request for an extension will be denied and we will impose penalties and interest for late filing and payment.”verbatim · nj.gov · retrieved 2026-09-23

“P.L. 2002, c. 40, establishes a $150 per partner filing fee for partnerships, LLPs, and LLCs deriving income from New Jersey sources. In general, the $150 per partner fee is based on the number of K-1s issued. For professional service corporations, the $150 fee applies for each registered professional who owns or is employed by the enterprise and is calculated using a quarterly average. In addition to the filing fee for the year, an installment payment equal to 50% of the filing fee is also required with the New Jersey partnership return.”verbatim · nj.gov · retrieved 2026-09-23

“(a) If the total tax liability is $500 or more, the taxpayer must make installment payments. These payments are due on or before the 15th day of the 4th, 6th, 9th, and 12th month of the tax year.”verbatim · nj.gov · retrieved 2026-09-23

“Secondly, for large corporations with sales of over $50 million, beginning with the year 2003, the second and third quarter payments, normally due on the 15th day of the 6th and 9th months, will be combined into a single 50% payment due on the 15th day of the 6th month. No payments will be due for such corporations on the 15th day of the 9th month, and normal 25% payments will be due in the 4th and 12th months.”verbatim · nj.gov · retrieved 2026-09-23

“(a) If the total tax liability is $500 or more, the taxpayer must make installment payments. These payments are due on or before the 15th day of the 4th, 6th, 9th, and 12th month of the tax year.”verbatim · nj.gov · retrieved 2026-09-23

“Secondly, for large corporations with sales of over $50 million, beginning with the year 2003, the second and third quarter payments, normally due on the 15th day of the 6th and 9th months, will be combined into a single 50% payment due on the 15th day of the 6th month. No payments will be due for such corporations on the 15th day of the 9th month, and normal 25% payments will be due in the 4th and 12th months.”verbatim · nj.gov · retrieved 2026-09-23

“Employers are also required to file the Annual Reconciliation of Gross Income Tax Withheld, Form NJ-W-3, on or before February 15, following the close of the calendar year.”verbatim · nj.gov · retrieved 2026-09-23

“Each calendar quarter, all employers, other than domestic employers, subject to the provisions of the Unemployment Compensation Law are required to file the "Employer's Quarterly Report" (Form NJ-927) and "Employer Report of Wages Paid" (Form WR-30). Both the forms NJ-927 and WR-30 must be submitted for the quarters ending March 31, June 30, September 30 and December 31 of each year. Reports and tax contributions due must be filed by no later than the 30th day of the month immediately following the quarter. The due dates for reports and tax contributions are April 30, July 30, October 30, and January 30.”verbatim · nj.gov · retrieved 2026-09-23

“Domestic employers who employ only household workers will file Forms WR-30 and NJ-927H on an annual basis”verbatim · nj.gov · retrieved 2026-09-23