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In order to participate, a non-filing corporation must generally meet the following requirements: The compliance initiative runs from Jthrough October 15, 2021. Terms of Initiative and Consequences of Failing to Participate 86–272.īecause of this somewhat contradictory guidance, non-filers need to analyze their activities carefully before agreeing to participate in the compliance initiative. If one member of a combined group has nexus, then no member of the group may claim immunity under P.L. Rather, nexus determination requires facts and circumstances test that considers the quality and quantity of a company’s contacts with the state. 6 Rejecting bright-line nexus rule for intangible holding companies that derive royalties from affiliates doing business in the state. Royalty payments made to overseas affiliates may be subject to addback but licensor itself generally not subject to CBT.
NJ TAX REFUND STATUS 2018 SOFTWARE
5 Licensing canned software to New Jersey customers insufficient to create nexus. Subsequently, the Division applied this nexus standard even if the licensee was immune from CBT under P.L. 4 Licensing intangibles to affiliate doing business in New Jersey creates nexus regardless of physical presence. 3 As explained in the unitary CBT return instructions, an out-of-state corporation has nexus with New Jersey if it: has a certificate of authority or other authorization to do business in the state derives income or receipts from New Jersey sources employs or owns capital or property in the state or engages in contacts in the state.īut New Jersey courts and even the Division itself have vacillated on the scope of nexus-creating activities. New Jersey's statute provides a broad “deriving receipts” nexus standard and physical presence is not required. 2Įxpansive Statutory Nexus Standard, Contradictory Policies and Case Law Armed with this information, the Division has announced that it is in the process of identifying companies that were included in a unitary CBT return and engaged in nexus-creating activities but that failed to file separate-company returns prior to 2019. As part of the unitary CBT return, the managerial member must identify each member in the combined group and describe their New Jersey activities. 1 Effective in 2019, however, New Jersey switched to combined reporting. Historically, New Jersey taxpayers filed their CBT returns on a separate-company basis. For forms and publications, visit the Forms and Publications search tool.Division of Taxation Using Combined Returns to Target Non-Filers We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.įorms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google™ translation application tool.
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