New Jersey Form CBT-100-V is the Corporation Business Tax Payment Voucher that every C-corporation, certain S-corporations that revoked their New Jersey S election, and other taxable corporate entities must submit to the New Jersey Division of Taxation when paying a CBT balance due by check or money order. The voucher tells the State exactly which taxpayer, which tax year, and which return the payment belongs to, so the cashier’s office can post the funds correctly inside the Automated Tax System.
The form solves a narrow but high-stakes problem: a check arriving at the Division without a correctly completed voucher routinely lands in the suspense account, where it can sit for weeks while penalties and interest keep running. According to the Division of Taxation’s annual report, New Jersey processes more than 90,000 corporate business tax returns each year, and a meaningful share of payments are misapplied because the voucher is missing, blank, or stapled to the wrong return.
Here is what you will learn in this guide:
- 📄 How every box on the current CBT-100-V (revision 12-25, used for tax year 2025 filings) gets filled out
- 🧾 Three full named-filer walkthroughs that mirror the most common real-world scenarios
- 💵 How to calculate the exact payment amount, including penalty and interest at the 2026 statutory rate
- 📬 Every filing channel — paper voucher with check, ACH debit, ACH credit, and the NJ Online Corporation Business Tax filing portal
- ⚠️ The ten mistakes that most often trigger misapplied payments and how to avoid each
What the Form Is and Who Must File It
CBT-100-V is the official payment voucher that accompanies a balance-due Form CBT-100, the New Jersey Corporation Business Tax Return. The voucher is required under N.J.S.A. 54:10A-15 and the regulations at N.J.A.C. 18:7, which together require corporations to remit CBT through Division-approved channels and identify each payment with the correct taxpayer information. Without the voucher, the Division cannot reliably match a paper check to the corporation’s account.
Every C-corporation doing business, employing capital, owning or leasing property, or maintaining an office in New Jersey must file a CBT-100, and any such filer that owes a balance with the return uses CBT-100-V to pay by check. S-corporations that have revoked the New Jersey S election (and are therefore taxed as C-corporations for state purposes) also use CBT-100-V; S-corporations that maintain their NJ S election use CBT-100S-V instead. Combined-group filers use CBT-100U-V, the voucher tied to the unitary return CBT-100U.
The voucher is not an estimated payment voucher. Estimated CBT installments use CBT-150, and extension payments use CBT-200-T. Sending money on a CBT-100-V when an extension or estimate is intended is one of the most common posting errors the Division sees, and it can cause the corporation’s estimated-payment account to look underpaid even though the cash arrived on time.
Federal law brushes against this state form in two places. First, the New Jersey CBT due date is pegged to the federal Form 1120 calendar — generally the 15th day of the fourth month after year-end for calendar-year C-corporations, with New Jersey adding a one-month grace built into the statute. Second, the federal Employer Identification Number (FEIN) is the primary key the Division uses to route the payment, so a wrong FEIN on the voucher can send the money into another corporation’s account.
Before You Start: Documents and Information You Need
Filing CBT-100-V is mechanically simple, but the information has to be exact. Gather everything below before you open the official CBT-100-V PDF so you do not transpose digits under deadline pressure.
- Federal Employer Identification Number (FEIN). This nine-digit number is how the Division indexes the corporation; one wrong digit and the payment posts to a stranger’s account.
- New Jersey Corporation Business Number (NJCBN). The 10-digit state ID assigned when the corporation registered with the Division of Revenue; missing it forces manual lookup and slows posting.
- Tax year beginning and ending dates. These must match the dates printed on the corresponding CBT-100; mismatched years trigger a year-mismatch flag.
- Exact corporate legal name. The name on file with the New Jersey Division of Revenue and Enterprise Services — not a DBA, not an abbreviation.
- Mailing address of record. Use the address the Division has on file; a new address belongs on the CBT-100 itself, not on the voucher.
- Calculated balance due from the CBT-100. Pull the figure from the “Balance of Tax Due” line of the return so the voucher matches to the penny.
- Penalty and interest computation. If the payment is late, compute late-filing penalty (5% per month, capped at 25%), late-payment penalty (5%), and interest at the current Division interest rate of Prime + 3% (10.50% annualized for 2026).
- Check or money order made payable to “State of New Jersey – CBT.” Personal checks are not accepted from the corporation; the check must be drawn on the corporation’s own account.
- A copy of the completed CBT-100 return. The voucher rides on top of the return when paper-filed, or stands alone when the return was e-filed.
- A pen with black or dark blue ink. The Division’s optical scanners reject light blue, red, or pencil entries.
Where to Get the Form and How to Access It
The current revision of CBT-100-V is hosted on the Division of Taxation’s CBT forms library. Download the official 2025 CBT-100-V PDF directly — never print a copy from a third-party site, because older revisions have different scan lines and will be rejected by the Division’s mailroom scanners. The revision date appears in the lower-left corner of the form; for the 2025 tax year filing season, look for revision date 12-25.
Paper copies are also available by mail. Call the Division’s automated forms line at 1-800-323-4400 (toll-free in New Jersey) or 609-826-4400 from outside the state, follow the prompts for corporate forms, and a copy of CBT-100-V will be mailed within 7–10 business days. Walk-in service is available at the Division of Taxation Trenton Regional Office at 3 John Fitch Way, Trenton, NJ 08611, weekdays 8:30 a.m. to 4:30 p.m.
Tax software publishers — including the most common professional packages — also generate a populated CBT-100-V automatically when the return shows a balance due. If you use software, verify the printed voucher matches the figures on the return; software bugs in prior years have been known to print the prior-year revision or to drop the cents from the payment field.
The voucher itself is one page, two-up on the sheet (two identical vouchers per page). Cut along the dashed line, keep the bottom copy for your records, and mail the top copy with the check.
Step-by-Step: How to Fill Out CBT-100-V Line by Line
The voucher has a small number of fields, but every one of them carries posting consequences. Work through each box in the order printed on the form, using italicized sample entries below as your visual guide.
Field 1: Federal Employer Identification Number (FEIN)
The first box on CBT-100-V asks for the corporation’s nine-digit Federal Employer Identification Number, the number the IRS issued when the corporation was formed. Enter all nine digits in the boxes provided, with no dashes and no spaces, formatted as a continuous string such as 123456789.
A specific example: Garden State Manufacturing Inc., a calendar-year C-corporation headquartered in Newark, has FEIN 22-3456789. Garden State writes 223456789 across the nine boxes — never 22-3456789, because the dash will jam the optical character reader.
The most common edge case is a corporation that recently changed its FEIN after a reorganization. Use the current FEIN on the voucher; if the CBT-100 covers a period when the old FEIN was in use, attach a brief explanation to the return, but the voucher always carries the active number.
The most common mistake is transposing two digits — for example, writing 223465789 instead of 223456789. The direct consequence is that the payment posts to a different taxpayer’s account, the corporation receives a Notice of Tax Due even though it paid on time, and unwinding the misapplication takes 60–90 days plus a written request to the Division’s Customer Service Center.
A common misconception is that the FEIN on the voucher only needs to match the FEIN on the check. It actually has to match the FEIN on the CBT-100 return and the FEIN on the corporation’s master file at the Division; a mismatch with any of those will hold the payment.
Field 2: New Jersey Corporation Business Number (NJ Corp ID)
The second box asks for the 10-digit New Jersey Corporation Business Number, sometimes called the NJCBN or NJ Corp ID, assigned by the Division of Revenue and Enterprise Services at registration. Enter all ten digits with no dashes, leading zeros included.
For example, Garden State Manufacturing Inc. has NJCBN 0100123456. The corporation enters 0100123456 across the ten boxes — leading zeros are part of the identifier and dropping them changes the lookup result.
The edge case to watch for is a corporation registered before 1996, which may have a different identifier format. If your records show only an older format, look the corporation up on the NJ Business Records Service to retrieve the current 10-digit number before filing.
The most common mistake is leaving this box blank because the FEIN was already entered. The direct consequence is that paper vouchers without an NJCBN drop into a manual review queue, adding 2–3 weeks to posting time, during which interest can accrue if the corporation was already late.
A common misconception is that the FEIN and the NJCBN are interchangeable. They are independent identifiers issued by different agencies, and the Division’s posting system requires both to confirm the payment routes to the correct corporate account.
Field 3: Tax Year Beginning
The third field captures the first day of the tax year the payment covers. Enter the date in MM-DD-YY format, such as 01-01-25 for a calendar-year corporation paying its 2025 tax.
For Garden State Manufacturing Inc., a calendar-year filer, the entry reads 01-01-25. For a fiscal-year filer such as Atlantic Boardwalk Hospitality Corp., whose fiscal year runs July through June, the entry would read 07-01-24 on the voucher accompanying the FY2024-25 return.
The edge case is a short-period return — for example, a corporation that dissolved mid-year. Enter the actual first day of the short period, not January 1, so the Division can match the voucher to the short-period CBT-100. A mismatched start date forces the return into manual reconciliation.
The most common mistake is entering the year the return is filed instead of the year the return covers, e.g., writing 01-01-26 on a voucher meant for tax year 2025. The direct consequence is that the payment posts as a 2026 estimated payment, leaving the 2025 balance unpaid and accruing penalties.
A common misconception is that the date format matches the federal Form 1120 (which uses MM/DD/YYYY). On CBT-100-V, the printed boxes accept only MM-DD-YY, and four-digit years overflow the box and are read incorrectly.
Field 4: Tax Year Ending
The fourth field is the last day of the tax year covered by the payment, again in MM-DD-YY format. For a calendar-year corporation paying 2025 tax, the entry reads 12-31-25.
Garden State Manufacturing’s voucher shows 12-31-25. Atlantic Boardwalk Hospitality Corp., the fiscal-year filer above, would enter 06-30-25 on its FY2024-25 voucher.
The edge case is, again, a short period — for example, a target corporation acquired in a Section 338(h)(10) transaction whose tax year closed on the acquisition date. Enter the actual closing date, such as 09-15-25, even though it is mid-month.
The most common mistake is mismatching the ending date between the voucher and the CBT-100 itself. The direct consequence is a “period mismatch” flag that prevents automatic posting and routes the payment to suspense, where it earns no credit toward the balance due.
A common misconception is that the year-end date can be left blank because the year-beginning date implies it. The Division’s scanner reads each field independently, and a blank ending-date box is treated as an unidentified period.
Field 5: Corporation Name
The fifth field is the full legal name of the corporation, exactly as it appears on the New Jersey Certificate of Incorporation. Print or type the name in the box, in all capital letters where the form provides ALL CAPS spaces.
Garden State Manufacturing Inc. enters GARDEN STATE MANUFACTURING INC. Avoid abbreviations such as GSM INC unless the abbreviation is the legal name on file; the Division cross-checks the name against its master file.
The edge case is a corporation operating under a registered alternate name (a “DBA” registered with the NJ Division of Revenue). The voucher uses the legal name, never the DBA, even if the corporation does all of its business under the alternate name.
The most common mistake is using the trade name or shortening the entity suffix (writing INC when the legal name uses INCORPORATED, or omitting CORP). The direct consequence is a name-FEIN mismatch flag, which holds the payment for manual review.
A common misconception is that capitalization does not matter. The Division’s scanner is case-insensitive in theory, but mixed case or cursive handwriting reduces the optical character recognition confidence score and pushes the voucher into manual review more often than printed all-caps entries.
Field 6: Mailing Address
The sixth field captures the street address, city, state, and ZIP code on file with the Division. The form provides separate lines for street, city, state, and ZIP+4.
Garden State Manufacturing enters 250 BROAD ST, NEWARK, NJ, 07102-3104. Use the nine-digit ZIP+4 if you know it; the Division’s mail processor uses ZIP+4 to route returned correspondence faster.
The edge case is a P.O. Box. Enter PO BOX 1234 on the street line — without periods, without spaces inside “PO” — because the postal scanner reads “P.O. Box” as two address tokens and can split the line.
The most common mistake is using a brand-new address that has not yet been updated with the Division. The direct consequence is that any future Notice of Adjustment goes to the old address, the corporation does not respond in time, and the Division issues a default assessment.
A common misconception is that the voucher is the right place to update the corporation’s address. It is not — address changes go through the NJ-REG registration update or by filing Form REG-C-L, not on the CBT-100-V.
Field 7: Amount of Payment
The seventh and most important field is the dollar amount of the payment. Enter the amount in whole dollars and cents, right-justified, with the cents in the two boxes after the decimal — for example, $0,012,345.67 for a payment of twelve thousand three hundred forty-five dollars and sixty-seven cents.
Garden State Manufacturing owes a 2025 CBT balance of $12,345.67 and writes 12345.67 in the amount box. If the corporation also owed late-filing penalty, late-payment penalty, and interest, those amounts must be added in before entry — the voucher accepts a single combined figure, not a breakdown.
The edge case is a payment of zero. Do not file CBT-100-V with a zero amount; if there is no balance due, no voucher is needed at all. Filing a zero voucher creates a phantom $0 transaction that confuses the account history.
The most common mistake is dropping the cents — entering 12345 when the actual figure is $12,345.67. The direct consequence is a $0.67 underpayment, which generates a small-balance notice plus a $5 minimum penalty under N.J.S.A. 54:49-4.
A common misconception is that the voucher amount can differ from the check amount as long as the check is right. The Division reconciles to the lower of the two, so a check for $12,345.67 with a voucher reading $12,345.00 is posted as $12,345.00, leaving a sixty-seven-cent open balance.
Field 8: Signature and Date (Bottom Copy Only)
The CBT-100-V does not require a signature on the voucher itself; the signature lives on the CBT-100 return. However, the bottom copy of the voucher includes a date line and an optional preparer-initial space for the corporation’s recordkeeping. Enter the mailing date in MM-DD-YY format and your initials.
For example, Garden State’s controller writes 04-14-26 and her initials MAR in the recordkeeping space when she drops the envelope at the post office on April 14, 2026.
The edge case is overnight or certified mail. Use the date the envelope is handed to the carrier, not the postmark date, because in penalty disputes the timely-mailing-is-timely-filing rule under N.J.S.A. 54:48-4.1 looks at the official postmark.
The most common mistake is signing the voucher itself in the body of the form. The direct consequence is a stray ink mark across the scan field, which can corrupt the OCR read of the FEIN or amount.
A common misconception is that the voucher needs a corporate officer’s signature to be valid. It does not — the voucher is a routing slip, and only the underlying CBT-100 needs an officer’s signature.
Three Filled-Out Examples Using Real Scenarios
Scenario 1: Garden State Manufacturing Inc. — Standard Calendar-Year C-Corporation
Garden State Manufacturing Inc. is a Newark-based metal fabricator with $4.2 million in 2025 New Jersey allocated income. After computing tax on the CBT-100, the corporation owes a balance of $12,345.67 and pays by check with the voucher.
| Form Section | What Garden State Enters |
|---|---|
| FEIN | 223456789 |
| NJ Corp ID | 0100123456 |
| Tax Year Beginning | 01-01-25 |
| Tax Year Ending | 12-31-25 |
| Corporation Name | GARDEN STATE MANUFACTURING INC |
| Street Address | 250 BROAD ST |
| City / State / ZIP | NEWARK / NJ / 07102-3104 |
| Amount of Payment | 12345.67 |
| Check Memo Line | FEIN 22-3456789 CBT-100 TY2025 |
| Mailing Date (bottom copy) | 04-14-26 |
Scenario 2: Atlantic Boardwalk Hospitality Corp. — Fiscal-Year Filer with Revoked S Election
Atlantic Boardwalk Hospitality Corp. operates a hotel in Atlantic City, runs a July–June fiscal year, and revoked its New Jersey S election effective July 1, 2024. For FY2024-25 it files CBT-100 (not CBT-100S) and owes $48,902.10 with a timely-filed return.
| Form Section | What Atlantic Boardwalk Enters |
|---|---|
| FEIN | 467891234 |
| NJ Corp ID | 0100789456 |
| Tax Year Beginning | 07-01-24 |
| Tax Year Ending | 06-30-25 |
| Corporation Name | ATLANTIC BOARDWALK HOSPITALITY CORP |
| Street Address | 1500 PACIFIC AVE |
| City / State / ZIP | ATLANTIC CITY / NJ / 08401-7212 |
| Amount of Payment | 48902.10 |
| Check Memo Line | FEIN 46-7891234 CBT-100 FY24-25 |
| Mailing Date (bottom copy) | 10-14-25 |
Scenario 3: Pinelands Logistics LLC (Elected to Be Taxed as Corp) — Short-Period Dissolution Return
Pinelands Logistics LLC, taxed as a C-corporation for federal and New Jersey purposes, dissolved on September 15, 2025. It files a short-period CBT-100 covering January 1–September 15, 2025, owes $3,210.45 in tax, and adds $80.26 of late-payment penalty and interest because the payment is 30 days past the dissolution deadline.
| Form Section | What Pinelands Enters |
|---|---|
| FEIN | 812345678 |
| NJ Corp ID | 0100654321 |
| Tax Year Beginning | 01-01-25 |
| Tax Year Ending | 09-15-25 |
| Corporation Name | PINELANDS LOGISTICS LLC |
| Street Address | 45 ROUTE 70 |
| City / State / ZIP | MEDFORD / NJ / 08055-2210 |
| Amount of Payment | 3290.71 |
| Check Memo Line | FEIN 81-2345678 CBT-100 SHORT PERIOD 2025 |
| Mailing Date (bottom copy) | 01-14-26 |
How to File the Completed Form
CBT-100-V can be filed through four channels, and the rules differ for each. The Division publishes channel-specific guidance in the CBT-100 Instructions and on the Pay CBT page.
Mail (paper voucher with check or money order). Mail the top copy of the voucher and the check, unstapled, to State of New Jersey – Division of Taxation, Revenue Processing Center – Corporation Tax, PO Box 666, Trenton, NJ 08646-0666. Make the check payable to State of New Jersey – CBT and write the FEIN, the form number (CBT-100), and the tax year on the memo line. The Division’s mailroom scans envelopes received daily; expect 7–14 business days from postmark to posting. Keep the bottom copy of the voucher and a photocopy of the check as proof of filing.
ACH Debit (online, free). Use the NJ Online Corporation Business Tax payment portal and select “Make a CBT-100 Payment.” Enter the FEIN, NJCBN, period dates, and bank routing/account numbers. There is no fee. Funds debit on the date you select, and the system issues a confirmation number that serves as proof of filing — print or save the screen.
ACH Credit (initiated by your bank). Larger filers can instruct their bank to push funds to the Division using NACHA CCD+ format with a TXP addendum carrying the FEIN and tax-type code 01102. Bank fees vary; coordinate with the Division’s EFT Unit before the first transmission. Settlement is next-day; the bank’s wire confirmation is your proof of filing.
Credit Card (online, fee applies). The Division accepts credit card payments through Official Payments with a service fee of approximately 2.5% of the payment amount. Have the FEIN and tax period ready. The confirmation number from Official Payments is the proof of filing; save it with your records.
What Happens After You File
Once the Division receives the voucher and payment, the cashier’s office scans the voucher into the Automated Tax System and posts the credit to the corporation’s account using the FEIN and NJCBN as keys. For paper filings, posting typically takes 7–14 business days; for ACH debit, it posts the next business day; for ACH credit, settlement day plus one.
Within four to six weeks, the corporation can verify the credit through the NJ Premier Business Services portal, which shows posted CBT payments by period. If the payment is missing from the portal after six weeks, contact the Division’s Corporate Tax Unit at 609-292-5323 and have a copy of the cashed check (front and back) ready, because the back of the check shows the Division’s internal posting code.
If the corporation overpaid, the excess automatically rolls forward as a credit against the next year’s CBT estimated payments unless the corporation checked the refund box on the CBT-100. A refund from CBT typically takes 12–16 weeks under N.J.S.A. 54:49-15.1, and interest on overpayments runs at the same Prime + 3% rate as underpayments.
If the payment was late, expect a Notice of Tax Due itemizing the late-filing penalty (5% per month, capped at 25%), late-payment penalty (5%), and interest. Penalty abatement is available under the Division’s reasonable cause standard; a written request with documentation must be submitted within 90 days of the notice.
Mistakes to Avoid When Filling Out the Form
- Stapling the check to the voucher. The Division’s scanner jams on staples and routes the envelope to manual handling, adding 5–10 days to posting time.
- Using the wrong voucher (CBT-100-V instead of CBT-200-T or CBT-150). The payment posts to the return account instead of the extension or estimated account, leaving an apparent shortfall on the intended period.
- Transposing FEIN digits. Even one wrong digit posts the payment to a different taxpayer, and recovery takes 60–90 days.
- Omitting the NJCBN. Vouchers without the NJ Corp ID drop into a manual queue, delaying posting.
- Writing the payment amount in words. The voucher’s amount field is numeric only; words are not read by the OCR scanner.
- Using a personal check instead of the corporation’s. The Division rejects payments not drawn on the corporation’s own account under longstanding policy.
- Mailing to the wrong PO Box. PO Box 666 is for CBT payments; sending to the general Trenton address routes the envelope through internal mail and adds days.
- Printing on the wrong revision of the voucher. Older revisions have different scan-line layouts and are kicked out of the OCR system.
- Using red or light-blue ink. The optical scanner is calibrated for black and dark blue; other colors fail the OCR confidence threshold.
- Rounding the payment amount up or down. Round only at the line level on the CBT-100 itself; the voucher carries the exact balance from the return.
- Writing across the bar code in the bottom margin. The bar code encodes form-version data; ink across it forces rejection.
- Filing a $0 voucher. A zero voucher creates a phantom transaction that complicates the account history.
Do’s and Don’ts
Do: – Do download the voucher fresh from the Division of Taxation forms library for each filing season because revisions change yearly. – Do match the voucher’s tax-period dates to the CBT-100 to the day, because mismatches block automatic posting. – Do write the FEIN on the check memo line so the cashier can re-pair check and voucher if they get separated. – Do mail certified or with tracking when the payment is large or near the deadline, because proof of mailing is your safeguard under the timely-mailing rule. – Do keep the bottom copy of the voucher and a front-and-back image of the check for at least four years, the Division’s audit window. – Do calculate penalty and interest before entering the amount, because the voucher accepts only one combined figure. – Do verify the posted credit on the NJ Premier Business Services portal within six weeks.
Don’t: – Don’t staple, paperclip, or tape the check to the voucher because metal and adhesives jam the scanner. – Don’t fold the voucher inside the check because folded vouchers are misread by the OCR system. – Don’t write notes in the margins because the scanner treats stray ink as data. – Don’t use a copy of last year’s voucher because the revision date changes annually. – Don’t send cash under any circumstances because the Division does not accept cash through the mail. – Don’t combine multiple corporations’ payments on one check because each corporation needs its own voucher and its own check. – Don’t pay by personal check because the Division rejects payments not drawn on the corporation’s account.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing CBT-100-V yourself: – No professional fees, which matters for closely held corporations operating on thin margins. – Faster turnaround because you control when the envelope drops in the mail. – Full visibility into the calculation, which makes audit response easier. – Control over the mailing channel, including certified mail for proof of timely filing. – Direct knowledge of where the funds are, which speeds reconciliation if the payment misposts.
Cons of filing CBT-100-V yourself: – Easy to confuse CBT-100-V with CBT-200-T or CBT-150, which can corrupt the account history. – Penalty and interest calculations are error-prone without a tax engine. – Manual entry of FEIN and NJCBN risks transposition. – No second set of eyes on the figures pulled from the CBT-100. – Missed updates to the form revision can cause rejected vouchers.
Pros of using a CPA or tax software: – Software auto-populates the voucher from the return, eliminating transcription errors. – A CPA’s calendar tracking reduces the risk of missed deadlines. – Penalty and interest are computed automatically at the current statutory rate. – Software prints the current revision of the voucher every year. – Professional preparers carry E&O insurance that covers preparer-caused misapplications.
Cons of using a CPA or tax software: – Professional fees range from $500 to $2,500 for a CBT-100 preparation, depending on complexity. – Software bugs occasionally print the prior-year voucher revision. – Outsourcing reduces the corporation’s internal familiarity with the form. – Filing dates depend on the preparer’s workload during peak season. – Confidential financial information must be shared with a third party.
CBT-100-V vs. CBT-200-T vs. CBT-150 at a Glance
| Voucher | When to Use |
|---|---|
| CBT-100-V | Paying a balance due with a CBT-100 (or revoked-S) annual return. |
| CBT-200-T | Paying tax due with a request for extension of time to file the CBT-100. |
| CBT-150 | Paying quarterly estimated CBT installments throughout the year. |
| CBT-100S-V | Paying a balance due with a CBT-100S S-corporation return (NJ S election in place). |
| CBT-100U-V | Paying a balance due with a CBT-100U combined unitary return. |
FAQs
Do I need to file CBT-100-V if I e-filed my CBT-100 and paid by ACH debit at the same time?
No. The voucher is only required when paying by paper check; ACH debit through the NJ online filing system carries the routing data internally, so a separate voucher would create a duplicate posting.
Do I write my FEIN with dashes in Box 1?
No. Enter the nine digits as a continuous string, with no dashes and no spaces, because the optical scanner treats the dash as a stray mark and rejects the field.
Do I use CBT-100-V to pay an extension request?
No. Extension payments use Form CBT-200-T; using CBT-100-V routes the funds to the return account and leaves the extension underpaid.
Do I sign the CBT-100-V voucher itself?
No. The voucher is a routing slip that needs no signature; only the underlying CBT-100 return requires a corporate officer’s signature.
Do I include penalty and interest in the Amount of Payment box?
Yes. The voucher accepts a single combined figure, so add the tax, late-filing penalty, late-payment penalty, and interest before entering the total.
Do I use the trade name (DBA) in the Corporation Name field?
No. Use the legal corporate name on file with the Division of Revenue, because the Division cross-checks the name against its master file using the FEIN.
Do calendar-year corporations and fiscal-year corporations use the same voucher?
Yes. Both filer types use CBT-100-V; only the period dates in the Tax Year Beginning and Ending boxes change.
Do I need to send the voucher if I have a refund or zero balance?
No. CBT-100-V is required only when there is a balance due to be paid by check; refunds and zero balances do not need a voucher.
Do I mail the voucher to the same address as the CBT-100 return?
No. When paper-filing both, send the return and the voucher together to PO Box 666; if the return was e-filed, mail the voucher and check alone to the same PO Box 666.
Do I write the cents in the Amount of Payment box if my balance is a round number?
Yes. Always include the two-cent positions, e.g., 12345.00, because a blank cents field reduces OCR confidence and can route the voucher to manual review.
Do leading zeros on the NJ Corp ID matter?
Yes. The NJCBN is a fixed 10-digit identifier, and leading zeros are part of the number; dropping them changes the lookup result and holds the payment.
Do I use this voucher if my corporation files CBT-100U as part of a combined group?
No. Combined-group filers use CBT-100U-V; using CBT-100-V on a combined-return payment causes the credit to attach to the wrong account within the group.
Do I need to use the current revision of the voucher each year?
Yes. The Division updates the scan-line layout each tax year, and using a prior-year revision causes the voucher to fail OCR and route to manual handling.
Do I make the check payable to “NJ Division of Taxation”?
No. The check must be payable to State of New Jersey – CBT exactly; alternative payees can delay posting because the bank’s payee match flags the discrepancy.
Related reading
- How to Fill Out New Jersey Form CBT-100 (w/Examples) + FAQs
- How to Fill Out New Jersey Form CBT-100S (w/Examples) + FAQs
- How to Fill Out New Jersey Form CBT-150 (w/Examples) + FAQs
- How to Fill Out New Jersey Form IT-PMT (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1080-C (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-50 (w/Examples) + FAQs