The New Jersey Division of Taxation has listed more entities that must file separately under the state’s corporation-business tax statute. Additional entities that must file on a separate entity basis for corporate income tax purposes are 1) real estate investment trusts, (2) regulated investment companies and (3) investment companies. Read Technical Bulletin Number 86(R). The division had previously advised that it was reviewing whether those entities should be included on a combined return. Contact the CG Team with questions via the form to the right or call 732.676.4100. © 2019

New Jersey Division of Taxation TB-86(R). May 15, 2019. Included and Excluded Business Entities in a Combined Group and the Minimum Tax of a Taxpayer that is a Member of a Combined Group.