| According to the New Jersey Division of Taxation, a New Jersey Corporation is required to file a NJ CBT-100S Corporation tax return within 3 1/2 months following the close of its accounting period.
Thus, a calendar year NJ corporation with its year ending 12/31/08, would be required to file the corporation tax return by April 15th 2009, assuming no extension has been filed.
If a timely extension has been filed using form CBT-200-T and the tax payment are timely and properly filed, NJ Division of Taxation wiill grant an extension of 6 months for filing the CBT-100S. | 
