When are my business taxes due in New Jersey?

The IRS dates below are from Publication 509 (2026). For a calendar year, tax year 2026 returns are filed in the 2027 season.

• Partnerships and multi-member LLCs file Form 1065 by the 15th day of the 3rd month after year end: March 15.
• S corporations file Form 1120-S by the same date: March 15.
• C corporations file Form 1120 by the 15th day of the 4th month: April 15.
• Sole proprietors and single-member LLCs report on the owner's Form 1040, also due April 15.

A federal extension gives you six more months to file, but the extension is only for filing your return. Any tax you owe is still due on the original date.

Partnerships and LLCs taxed as partnerships

Form NJ-1065, the New Jersey partnership return, is due April 15 for calendar-year filers, or the 15th day of the 4th month after a fiscal year ends (Division of Taxation). A partnership with more than two partners and New Jersey income or loss pays a $150 filing fee per partner with the return. It also pays an installment of 50% of that fee toward next year, due on the same date (prepayment rules). A five-month filing extension does not move the fee. See our guide to the partnership fee and minimum tax.

S corporations and C corporations

New Jersey gives corporations 30 days past the federal date (due date rule). For a calendar year, the S corporation return (Form CBT-100S) is due April 15. The C corporation return (Form CBT-100) is due May 15; for tax year 2026 that is May 17, 2027, since May 15 is a Saturday. Both corporation types owe a minimum tax even in a bad year, which we cover in the minimum tax guide.

Corporations also make installment payments on the 15th day of the 4th, 6th, 9th and 12th months of the year. Under the 2025 CBT-100 and CBT-100S instructions, a corporation whose tax was over $1,500 pays the installments; one at or under $1,500 either pays them or makes a single 50% prepayment of next year's tax with the return. The Division's installment page still shows the older $500 (C corporation) and $375 (S corporation) lines. The six-month corporate extension is denied if 90% of the tax is not paid by the original due date.

BAIT, the elective entity-level tax

Partnerships and S corporations may elect the Pass-Through Business Alternative Income Tax (BAIT) each year (BAIT page). The election does not carry forward. It is due by the BAIT return's original due date: March 15 of the following year for a calendar year. The election must be filed before the State will accept any payment. Estimated payments on Form PTE-150 are required if the BAIT liability is over $400. They are due April 15, June 15, September 15 and January 15. The return, Form PTE-100, is due March 15. Details are in our BAIT guide.

Every LLC, corporation, limited partnership and limited liability partnership files an annual report with the Division of Revenue. It is due by the last day of the month the business was formed, or authorized in New Jersey for an out-of-state business, every year, and the duty is the business's even if no reminder arrives. Filing is online only, and the current report costs $75 for an LLC, LP, LLP or for-profit corporation (fee table). A business that stops filing can be revoked. An LLC, LP or foreign corporation reinstated more than two years after revocation also needs a tax clearance certificate; a New Jersey corporation applies to the Division of Taxation to reinstate its charter instead.

Employers file Form NJ-927, the quarterly withholding return, and Form WR-30, the wage report, by the 30th day of the month after each quarter (reporting and remitting). In a calendar year those dates are April 30, July 30, October 30 and January 30. When the 30th falls on a weekend or holiday, the Division of Taxation's NJ-WT instructions move the NJ-927 to the next business day, but the Department of Labor, which receives the same return and the WR-30, gives no extra day; filing both by the business day before satisfies both agencies. If withholding for either of the first two months of a quarter is $500 or more, you send it by the 15th of the next month on Form NJ-500. The annual reconciliation, Form NJ-W-3, is due February 15 (NJ-W-3); for 2026 wages that is February 16, 2027, as February 15 is Presidents' Day. More in our NJ-927 and WR-30 guide.

A registered seller files Form ST-50, the quarterly sales tax return, by the 20th of the month after each quarter: April 20, July 20, October 20 and January 20. You file it even if you made no sales. If you collected more than $30,000 in the prior calendar year, you also pay monthly by the 20th, using the Monthly Voucher (formerly Form ST-51), for any first or second month of a quarter with more than $500 due.

Owners of pass-through businesses usually pay estimated tax twice, once to each government. Federal estimates are due April 15, June 15, September 15 and January 15 (Publication 509). The New Jersey Form NJ-1040-ES installments fall on the same four dates (2026 calendar). BAIT payments are separate and cannot be moved to your personal account.

When a date falls on a weekend or State holiday, it usually moves to the next business day; for the NJ-927 and WR-30, file by the business day before, since the Department of Labor does not grant the extra day. The State's calendar already makes that adjustment, so in 2026 the BAIT return was due March 16 and the NJ-W-3 February 17. In 2027 the NJ-W-3 is due February 16, the CBT-100 May 17, and the January 30 and October 30 payroll dates fall on Saturdays.

A landscaping LLC has three members, is taxed as a partnership, and was formed in June. In 2027 its dates for tax year 2026 are:

• March 15: federal Form 1065 and K-1s to the members.
• April 15: NJ-1065 with a $450 fee (3 partners at $150) plus a $225 installment toward 2027, so $675 if this is its first fee year; otherwise last year's installment, half of last year's fee, is credited, so with three members both years it pays $450 (NJ-1065 instructions).
• June 30: the annual report and its $75 fee.
• Payroll: NJ-927 and WR-30 by Friday, January 29 (the 30th is a Saturday), April 30, July 30 and Friday, October 29; NJ-W-3 by February 16.
• Each member: federal and NJ-1040-ES estimates on April 15, June 15, September 15 and January 15.

If it sells taxable goods, add the ST-50 on the 20th after each quarter.

New Jersey can charge 5% of the tax per month a return is late, up to 25%, plus up to $100 a month. A late payment can add another 5%, and interest runs at prime plus 3% (penalties and interest). An employer that does not withhold can be held personally liable for the amounts. Our tax filing and payroll services track these dates for clients.