New Jersey Announces Forthcoming Combined Reporting Forms

The New Jersey Division of Taxation has announced that it is working to develop a Unitary Business Questionnaire and Combined Group Index to assist with the filing of corporate income tax combined returns. Additional information will be posted to the Division’s website once the forms become available.

Requirements for Managerial Members of Combined Groups

Managerial members of a combined group will be required to:

– submit the original completed questionnaires and combined group index to the Division; and

– retain copies of both forms.

Affiliated Group Elections

Taxpayers seeking to make an affiliated group election must complete the combined group index and submit it to the Division. The managerial member must then file the combined return on behalf of the combined group by the filing due date.

Notice: Unitary Business Questionnaire and Combined Group Index, New Jersey Division of Taxation, December 11, 2018

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