When attempting to mark a New Jersey corporation tax return for electronic filing, you may receive this message in a window headed "Reasons why New Jersey return can NOT be filed electronically":
The Fiscal Year End Date must be before 07/01/20xx.
New Jersey requires Form CBT-100 for a corporation with a fiscal year end date from July 31 to November 30 to be filed on the following year's tax form. If you receive this message, you are preparing the return in the wrong year's form.
Thus, for example, a corporation with a fiscal year beginning September 1, 2023 and ending August 31, 2024 will file its 2023 federal return on the 2023 Form 1120 but will file its 2023 New Jersey return on the 2024 Form CBT-100.
If the tax forms a fiscal year corporation needs aren't available yet, it can file an extension request at the New Jersey Division of Taxation website here.
Additional Information: