A Technical Bulletin, from the NJ Div. of Taxation, discusses how combined group members may share their tax credits with other taxable members of the combined group that are included on the same NJ combined return. The decision to share (or not share) tax credits or tax credit carryovers remains with the taxable member who generated the tax credit or tax credit carryover. Tax credits and tax credit carryovers may be shared among members of the same combined group regardless of whether such taxable members were part of the same combined group when the tax credit or tax credit carryover was generated. Other rules apply. (TB-90) Contact the Cg Team with questions via the form to the right or call 732.676.4100. © 2019