New Jersey - Corporation Business Tax Return E-File Mandate
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For tax years beginning on or after January 1, 2016, all taxpayers and tax preparers must file Corporation Business Tax (CBT) returns and make payments electronically. This mandate includes all returns, estimated payments, extensions, and vouchers and is being enforced by the state.

TaxAct will still allow taxpayers and tax preparers to print New Jersey CBT returns. However, these returns SHOULD NOT be mailed to the New Jersey Division of Taxation. Printed New Jersey CBT returns are for record keeping purposes only. A gray watermark will appear on printed New Jersey CBT returns to indicate that they are for reference only.