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New Jersey business tax extension

New Jersey doesn't take the federal extension on its own: extending Form CBT-100 takes Form CBT-200-T. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From New Jersey's own forms, instructions and laws, cited below

Does New Jersey accept the federal extension?

New Jersey requires its own request: file Form CBT-200-T, Corporation Business Tax Tentative Return and Application for Extension of Time to File. A federal extension alone does not extend the New Jersey return.

New Jersey's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form CBT-100, New Jersey Corporation Business Tax Return (Form CBT-100U for combined groups)
Due date
The 15th day of the 5th month after the tax year ends (May 15 for a calendar year)
Extension
New Jersey requires its own request: file Form CBT-200-T, Corporation Business Tax Tentative Return and Application for Extension of Time to File. A federal extension alone does not extend the New Jersey return. File CBT-200-T online, with payment, by the original due date. The extension holds only if at least 90% of the tax is paid by the original due date.
Extension length
6 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form CBT-200-T, filed and paid electronically.

S corporations

Return
Form CBT-100S, New Jersey S Corporation Business Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
New Jersey requires its own request: file Form CBT-200-T, Corporation Business Tax Tentative Return and Application for Extension of Time to File. A federal extension alone does not extend the New Jersey return. File CBT-200-T online, with payment, by the original due date; at least 90% of the tax must be paid by then. The S corporation files one request covering its QSSSes.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form CBT-200-T, filed and paid electronically.

Partnerships

Return
Form NJ-1065, Partnership Return (Gross Income Tax), with partnership filing fee
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) gives an automatic five-month New Jersey extension: attach a copy and check the "Application for Federal Extension is Attached" box. With no federal extension, submit Form 7004 to New Jersey by the original due date. A partnership that owes a filing fee also files Form PART-200-T with payment by the original due date, paying at least 80% of the fee.
Extension length
5 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form PART-200-T, with payment.

Estates and trusts

Return
Form NJ-1041, New Jersey Gross Income Tax Fiduciary Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the New Jersey return. Without a federal extension, file Form NJ-630, Application for Extension of Time to File New Jersey Gross Income Tax Return. At least 80% of the tax must be paid by the original due date. Either attach a copy of the federal extension and check the box on Form NJ-1041, or file Form NJ-630 (paper or online) by the original due date.
Extension length
5½ months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form NJ-630 or online extension payment.

When a due date in New Jersey falls on a weekend or legal holiday, it moves to the next business day. New Jersey's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. New Jersey's instructions say the same for its returns: a New Jersey extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are New Jersey's forms and instructions?

On the New Jersey Division of Taxation (Department of the Treasury) website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the New Jersey return and any New Jersey extension request go to the state.

New Jersey extension FAQ

Does New Jersey accept the federal business tax extension?

New Jersey requires its own request: file Form CBT-200-T, Corporation Business Tax Tentative Return and Application for Extension of Time to File. A federal extension alone does not extend the New Jersey return. The extension is 6 months. File CBT-200-T online, with payment, by the original due date. The extension holds only if at least 90% of the tax is paid by the original due date.

When is the New Jersey Form CBT-100 due?

The 15th day of the 5th month after the tax year ends (May 15 for a calendar year).

Does a New Jersey extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form CBT-200-T, filed and paid electronically.

Does a New Jersey business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. New Jersey needs its own extension request as well.

Sources

Filing a federal business extension this season?

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