 |
CAUTION
These forms are for reference only.
DO NOT mail to the Division of Taxation.
Form CBT-100U and all related forms and
schedules must be filed electronically. See
“Electronic Filing Mandate” in the CBT-100U
instructions for more information.
Before submitting this return electronically, the
combined group must have a registered mana-
gerial member. See Mandatory Registration of
a Combined Group by Managerial Member for
more information.
|
|
2022 – CBT-100U – Page 1
2022 DO NOT MAIL THIS FORM
New Jersey Corporation Business Tax Unitary Return
CBT-100U For Tax Years Ending On or After July 31, 2022, Through June 30, 2023
Tax year beginning _________, ____, and ending __________, ____
Unitary ID Number Managerial Member’s FEIN
NU
Unitary Group Name Managerial Member Name
Mailing Address Mailing Address
City State ZIP Code City State ZIP Code
Check if this is an amended return: Amended
Enter Amended code: If code 10, enter reason: Business Contact Name
Check applicable filing method (see instructions) Email
Default Election
Phone Number ( )
Water’s-Edge Affiliated Group World-Wide
Election Period __________ of 6
Check if combined group is claiming P.L. 86-272 (see instructions):
1. Total Amount of Tax of Combined Group – Enter amount from line 5, column (a) of Schedule A, Part III ....... 1. XXXXXXXXXXXXXXXXXXXXX
2. Total Tax Credits Used by Combined Group – Enter amount from line 6, column (a) of Schedule A, Part III
(see instructions) ................................................................................................................................................ 2. XXXXXXXXXXXXXXXXXXXXX
3. TOTAL COMBINED GROUP CBT TAX LIABILITY – Enter amount from line 7, column (a) of
Schedule A, Part III ........................................................................................................................................ 3. XXXXXXXXXXXXXXXXXXXXX
4. Total surtax on taxable net income of Combined Group Members – Enter amount from line 8, column (a) of
Schedule A, Part III (see instructions) ................................................................................................................. 4. XXXXXXXXXXXXXXXXXXXXX
5. Total Combined Group Tax Due – Enter amount from line 9b, col. (a) of Schedule A, Part III (see instructions) .. 5. XXXXXXXXXXXXXXXXXXXXX
6. Installment Payments – Only applies if line 5 is $500 or less (see instructions) ................................................ 6. XXXXXXXXXXXXXXXXXXXXX
7. Professional Corporation Fees (from combined group column of Schedule PC, line 9) ............................................... 7. XXXXXXXXXXXXXXXXXXXXX
8. TOTAL TAX AND PROFESSIONAL CORPORATION FEES – Add lines 5, 6, and 7 ............................... 8. XXXXXXXXXXXXXXXXXXXXX
9. Payments and Credits (see instructions) ............................................................................................................ 9. XXXXXXXXXXXXXXXXXXXXX
10. Payments made by partnerships on behalf of member (include copies of all NJK-1s) .......................................... 10. XXXXXXXXXXXXXXXXXXXXX
11. a. Total Refundable Tax Credits to applicable members that earned the credits .......................................... 11a. XXXXXXXXXXXXXXXXXXXXX
b. Total Refundable Tax Credit to be refunded to individual members .......................................................... 11b. XXXXXXXXXXXXXXXXXXXXX
c. Balance of Refundable Tax Credit to be applied to the group ................................................................... 11c. XXXXXXXXXXXXXXXXXXXXX
12. Total Payments and Credits – Add lines 9, 10, and 11c ................................................................................ 12. XXXXXXXXXXXXXXXXXXXXX
13. Balance of Tax Due – If line 12 is less than line 8, subtract line 12 from line 8 ............................................. 13. XXXXXXXXXXXXXXXXXXXXX
14. Penalty and Interest Due (see instructions) ....................................................................................................... 14. XXXXXXXXXXXXXXXXXXXXX
15. Total Balance Due – Add line 13 and line 14 ................................................................................................. 15. XXXXXXXXXXXXXXXXXXXXX
16. Amount Overpaid – If line 12 is greater than the sum of lines 8 and 14, subtract lines 8 and 14 from line 12. 16. XXXXXXXXXXXXXXXXXXXXX
17. Amount of line 16 to be Refunded ................................................................................................................. 17. XXXXXXXXXXXXXXXXXXXXX
18. Amount of line 16 to be Credited to 2023 Tax Return .................................................................................... 18. XXXXXXXXXXXXXXXXXXXXX
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules, forms, and statements, and to
the best of my knowledge and belief, it is true, correct, and complete. I understand that pursuant to N.J.S.A. 54:10A-14(a), I must include
copies of the federal return(s), forms, and schedules with my New Jersey return. If prepared by a person other than the managerial
member, this declaration is based on all information of which the preparer has any knowledge.
(Date) (Signature of Duly Authorized Officer of Managerial Member) (Title)
(See Instructions)
VERIFICATION (Date) (Signature of Individual Preparing Return) (Address) (Preparer’s ID Number)
SIGNATURE AND
(Name of Tax Preparer’s Employer) (Address) (Employer’s ID Number)
|
|
1. a. Enter total number of members in the group ........................................................................................................ a. XXXXXXXXXXXXXX
b. Enter number of taxable group members ............................................................................................................. b. XXXXXXXXXXXXXX
c. Enter number of nontaxable group members ........................................................................................................c. XXXXXXXXXXXXXX
d. Enter number of nontaxable group members ....................................................................................................... d. XXXXXXXXXXXXXX
2022 CBT-100U – Page 2
Members and Affiliates Schedule — List all members of the combined group
Managerial Member (1) Member 2...
Unitary ID Number NU NU
Enter total number of members in the group XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Enter number of taxable group members XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Enter number of nontaxable group members XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Enter number of related parties or affiliates that are not included in the combined return XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Member Name
Member FEIN
Member’s NJ Corporation Number
Date Member Joined Combined Group
Date Member Left Combined Group
State/Territory or Country of Incorporation
Location of the actual seat of management or control of the corporation
Federal Business Activity Code
Type of business
Principal products handled
Date Authorized to do Business in New Jersey
If the answer to any of the following questions for a member is “yes,” check the box in the appropriate member column.
1. Is member inactive? If yes, complete Schedule I.
2. Does member have nexus with New Jersey?
3. Is member a banking corporation?
4. Is member a financial corporation? (See instructions.)
5. Is this corporation a Professional Corporation (PC) formed pursuant to N.J.S.A. 14A:17-1 et
seq. or any similar law from a possession or territory of the United States, a state, or political
subdivision thereof?
6. Is the member a New Jersey S Corporation or Qualified Subchapter S Subsidiary
7. Is member a combinable captive insurance company?
8. Is member an owner of a disregarded entity? If yes, attach a rider detailing ownership.
9. Is member a licensee under the Casino Control Act?
10. Does the member own beneficially, or control, a majority of the stock of any corporation not
included as a member of the combined group or the same interests own beneficially, or control, a
majority of the stock of any other corporation not included as a member of the combined group?
Check the box in the member column and enclose a rider indicating the name and FEIN of
the controlled corporation, the name and FEIN of the controlling/parent corporation, and the
percentage of stock owned or controlled.
|
|
2022 CBT-100U – Page 3
Calculation of New Jersey Taxable Net Income (See instructions)
Schedule A Every Member Must Complete Parts I, II, and III of This Schedule
PART I – Computation of Entire Net Income (All data must match the federal return that was filed or that would have been filed.)
(a) (b) (c)
Eliminations and Subtotal (Before
Group Combined Adjustments Eliminations & Adjustments) Managerial Member (1) Member 2...
Unitary ID Number NU NU NU NU NU
Member FEIN NU NU NU
Member Name
Tax Year Beginning Date
Tax Year Ending Date
Income
1. a. Gross receipts or sales everywhere ............................................................... 1a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Less: returns and allowances ......................................................................... 1b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
c. Balance – Subtract line 1b from line 1a .......................................................... 1c. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. Less: Cost of goods sold (from Schedule A-2, line 8) ................................................ 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Gross profit – Subtract line 2 from line 1c .......................................................... 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. a. Dividends ...................................................................................................... 4a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Gross Foreign Derived Intangible Income (see instructions) (include copy of federal
Form 8993) ....................................................................................................... 4b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
c. Gross Global Intangible Low-Taxed Income (see instructions) (include copy of
federal Form 8992) .................................................................................................................... 4c. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Interest................................................................................................................ 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Gross rents ......................................................................................................... 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. Gross royalties.................................................................................................... 7. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Capital gain net income (include a copy of federal Schedule D) ................................... 8. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
9. Net gain or (loss) (from federal Form 4797, include a copy) .......................................... 9. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
10. Other income (see instructions) (include schedule(s)) ............................................................... 10. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
11. Total Income – Add lines 3 through 10 .............................................................. 11. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Deductions
12. Compensation of officers (from Schedule F) ........................................................... 12. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
13. Salaries and wages (less employment credits).......................................................... 13. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
14. Repairs (Do not include capital expenditures) .............................................................. 14. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
15. Bad debts ........................................................................................................... 15. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
16. Rents .................................................................................................................. 16. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
17. Taxes and licenses ............................................................................................. 17. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
18. Interest (see instructions) ........................................................................................ 18. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
19. Charitable contributions (see instructions) .............................................................. 19. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
20. Depreciation (from federal Form 4562, include a copy) less depreciation claimed else-
where on return .................................................................................................. 20. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
21. Depletion ............................................................................................................ 21. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
22. Advertising .......................................................................................................... 22. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
23. Pension, profit-sharing plans, etc. ...................................................................... 23. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
24. Employee benefit programs................................................................................ 24. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
25. Reserved for future use ...................................................................................... 25.
26. Other deductions (attach schedule) ......................................................................... 26. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
27. Total Deductions - Add lines 12 through 26 ...................................................... 27. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
28. Taxable income before federal net operating loss deductions and federal
special deductions – Subtract line 27 from line 11 (Must agree with line 28, page 1
of the federal Form 1120, or the appropriate line of any other federal corporate return) (See
instructions) ............................................................................................................ 28. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 4
PART II – New Jersey Modifications to Entire Net Income
(a) (b) (c)
Eliminations and Subtotal (Before
Group Combined Adjustments Eliminations & Adjustments) Managerial Member (1) Member 2...
1. a. Taxable income/(loss) from Schedule A, Part I, line 28 ...................................
1a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Income included in line 1a from Separate Activities not includible in the
combined group entire net income (water’s-edge and world-wide returns only) (see
instructions) ......................................................................................................... 1b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
c. Taxable income/(loss) of combined group – Subtract line 1b from line 1a ....... 1c. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Additions
2. Income of a non-U.S. corporation member not included in line 1....................... 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Other federally exempt income not included in line 1 (see instructions) ................. 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Interest on federal, state, municipal, and other obligations not included in line 1
(see instructions) ...................................................................................................... 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. New Jersey State and other states’ taxes deducted in line 1 (see instructions) ...... 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Related party interest addback (from Schedule G, Part I) ......................................... 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. Related party intangible expenses and costs addback (from Schedule G, Part II)
(see instructions) ..................................................................................................... 7. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Reserved for future use ...................................................................................... 8.
9. Depreciation modification being added to income (from Schedule S) ..................... 9. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
10. Other additions. Explain on separate rider (see instructions) .................................. 10. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
11. Taxable income/(loss) with additions – Add line 1c through line 10.................... 11. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Deductions
12. Depreciation modification being subtracted from income (from Schedule S) .........
12. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
13. Previously Taxed Dividends (from Schedule PT) ................................................... 13. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
14. a. Enter the I.R.C. § 250(a) deduction amount allowed federally for GILTI if
GILTI income is included in line 1c above ...................................................... 14a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Enter the I.R.C. § 250(a) deduction amount allowed federally for FDII if FDII
income is included on line 1c above ............................................................... 14b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
c. Net GILTI previously taxed by New Jersey not deducted or excluded
elsewhere ....................................................................................................... 14c. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
15. I.R.C. § 78 Gross-up included in line 1 (do not include dividends that were excluded/
deducted elsewhere) .................................................................................................. 15. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
16. Reserved for future use ........................................................................................ 16.
17. a. Elimination of nonoperational activity (from Schedule O, Part I) ........................... 17a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Elimination of nonunitary partnership income/loss (from Schedule P-1, Part II,
line 4) ............................................................................................................... 17b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
18. Other deductions. Explain on separate rider (see instructions) ............................... 18. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
19. Total deductions – Add line 12 through line 18 ................................................... 19. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 5
PART II – New Jersey Modifications to Entire Net Income — continued
(a) (b) (c)
Eliminations and Subtotal (Before
Group Combined Adjustments Eliminations & Adjustments) Managerial Member (1) Member 2...
Taxable Net Income/(Loss) Calculation
20. Entire Net Income/(Loss) Subtotal – Subtract line 19 from line 11 ..................... 20. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
21. Group allocation factor (from Schedule J, line 9) ...................................................... 21. XXXXXXXXXXXXXX
22. Allocated entire net income/(loss) before any net operating loss deductions and
dividend exclusion – Multiply the group entire net income on line 20, column (a)
by the group allocation factor on line 21 (if zero or less, enter zero on line 28) ............. 22. XXXXXXXXXXXXXX
23. Net operating loss deduction (from Form 500U, Section C, line 3) (amount entered cannot
be more than amount on line 22) ................................................................................. 23. XXXXXXXXXXXXXX
24. Allocated entire net income before allocated dividend exclusion – Subtract
line 23 from line 22 (If zero or less, enter zero here and on line 28) ............................... 24. XXXXXXXXXXXXXX
25. Allocated Dividend Exclusion (from Schedule R) (see instructions) (amount entered cannot
be more than amount on line 24) .................................................................................. 25. XXXXXXXXXXXXXX
26. Allocated entire net income subtotal – Subtract line 25 from line 24 ................... 26. XXXXXXXXXXXXXX
27. a. I.B.F. Exclusion.............................................................................................. 27a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Allocated I.B.F. Exclusion – Multiply line 27a, column (a), by the group allo-
cation factor (line 21) ...................................................................................... 27b. XXXXXXXXXXXXXX
28. Combined Group Taxable Net Income – Subtract line 27b from line 26 ........... 28. XXXXXXXXXXXXXX
PART III – Calculation of Tax Credits, Minimum Tax and Surtax, and Group Tax
1. Combined Group Taxable Net Income/(Loss) from Schedule A, Part II, line 28 . 1. XXXXXXXXXXXXXX
2. Member’s Taxable Net Income from Separate Activities (from Schedule X)(If the
taxable net income from Part I of Schedule X is zero or less, enter zero) .............................. 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. a. New Jersey nonoperational income from Schedule O, Part III ....................... 3a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Nonunitary partnership income (from Schedule P-1, Part II, line 5) ........................ 3b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Tax Base – Add lines 1, 2, 3a, and 3b. ............................................................... 4. XXXXXXXXXXXXXX
5. Amount of Tax – For the combined group, multiply line 4, column (a) by the
applicable tax rate (see instructions) ...................................................................... 5. XXXXXXXXXXXXXX
6. Tax Credits (from combined group column of Schedule A-3, Part I, line 30) ....................... 6. XXXXXXXXXXXXXX
7. CBT TAX LIABILITY – Subtract line 6 from line 5. .............................................. 7. XXXXXXXXXXXXXX
8. Total surtax of combined group (from combined group column of Schedule A-5, Part II,
line 5) ................................................................................................................... 8. XXXXXXXXXXXXXX
9. a. Multiply $2,000 by the number of taxable members and enter the result ....... 9a. XXXXXXXXXXXXXX
b. Tax Due – Add line 8 to the greater of line 7 or line 9a. .................................. 9b. XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 6
Schedule A-2 Cost of Goods Sold (See Instructions) All data must match amounts reported on federal Form 1125-A of the federal pro forma or federal return, whichever is applicable.
(a) (b) (c)
Eliminations and Subtotal (Before
Group Combined Adjustments Eliminations & Adjustments) Managerial Member (1) Member 2...
Unitary ID Number NU NU NU NU NU
Member FEIN NU NU NU
Member Name
1. Inventory at beginning of year ............................................................................ 1. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. Purchases........................................................................................................... 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Cost of labor ....................................................................................................... 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Additional section 263A costs ............................................................................. 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Other costs (include schedule) ................................................................................ 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Total – Add lines 1 through 5 .............................................................................. 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. Inventory at end of year ...................................................................................... 7. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Cost of goods sold – Subtract line 7 from line 6. Include here and on
Schedule A, Part I, line 2 .................................................................................... 8. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 7
Schedule A-3 Summary of Tax Credits (See Instructions)
Group Combined Managerial Member (1) Member 2...
Unitary ID Number NU NU NU
Member FEIN NU
Member Name
PART I – Credits Used Against Liability
1. New Jobs Investment Tax Credit from Form 304 ............................... 1. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. Angel Investor Tax Credit from Form 321 ........................................... 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Business Employment Incentive Program Tax Credit from Form 324 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Pass-Through Business Alternative Income Tax Credit from
Form 329 ............................................................................................ 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Enter Total. a) Urban Enterprise Zone Employee Tax Credit
Member can from Form 300 ....................................................
only claim one. b) Urban Enterprise Zone Investment Tax Credit
See instr. from Form 301 .................................................... 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Redevelopment Authority Project Tax Credit from Form 302 ............. 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. Manufacturing Equipment and Employment Investment Tax Credit
from Form 305 .................................................................................... 7. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Research and Development Tax Credit from Form 306 ..................... 8. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
9. Neighborhood Revitalization State Tax Credit from Form 311 ............ 9. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
10. Effluent Equipment Tax Credit from Form 312 ................................... 10. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
11. Economic Recovery Tax Credit from Form 313 .................................. 11. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
12. AMA Tax Credit from Form 315 .......................................................... 12. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
13. Business Retention and Relocation Tax Credit from Form 316 .......... 13. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
14. Sheltered Workshop Tax Credit from Form 317 ................................. 14. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
15. Film Production Tax Credit from Form 318 ......................................... 15. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
16. Urban Transit Hub Tax Credit from Form 319 ..................................... 16. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
17. Grow NJ Tax Credit from Form 320 .................................................... 17. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
18. Wind Energy Facility Tax Credit from Form 322 ................................. 18. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
19. Residential Economic Redevelopment and Growth Tax Credit from
Form 323 ............................................................................................ 19. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
20. Public Infrastructure Tax Credit from Form 325 .................................. 20. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
21. Reserved for future use ...................................................................... 21.
22. Film and Digital Media Tax Credit from Form 327 .............................. 22. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
23. Tax Credit for Employers of Employees With Impairments from
Form 328 ............................................................................................ 23. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
24. Apprenticeship Program Tax Credit from Form 330 ........................... 24. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
25. Tax Credit for Employer of Organ/Bone Marrow Donor from
Form 331 ............................................................................................ 25. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
26. Tiered Subsidiary Dividend Pyramid Tax Credit from Form 332 ......... 26. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
27. Innovation Evergreen Fund Tax Credit from Form 334 ...................... 27. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
28. Unit Concrete Products Tax Credit from Form 335 ............................. 28. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
29. Other Tax Credit (see instructions) ..................................................... 29. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
30. Total tax credits – Add lines 1 through 29. Include here and on
Schedule A, Part III, line 6 .................................................................. 30. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
PART II – Refundable Tax Credits
1. Refundable portion of New Jobs Investment Tax Credit from
Form 304 ............................................................................................ 1. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. Refundable portion of Angel Investor Tax Credit from Form 321 ........ 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Refundable portion of Business Employment Incentive Program Tax
Credit from Form 324 ......................................................................... 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Refundable portion of Pass-Through Business Alternative Income
Tax Credit from Form 329 ................................................................... 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Other Tax Credit to be refunded ......................................................... 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Total Refundable Tax Credit to be refunded to individual members.
Enter here and on page 1, line 11b .................................................... 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. Balance of Refundable Tax Credit to be applied to the group. Enter
here and on page 1, line 11c .............................................................. 7. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 8
Schedule A-4 Summary Schedule (See Instructions) .
Group Combined Managerial Member (1) Member 2...
Unitary ID Number NU NU NU
Member FEIN NU
Member Name
PNOL Deduction Carryover
1. Form 500U, Section A, line 6 minus line 8b (for group) or line 6 minus
line 8a (for members) .......................................................................... 1. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Post Allocation NOL Carryover
2. Form 500U, Section B, line 6 minus lines 10 and 12 of the member’s
column ................................................................................................ 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Interest and Intangible Costs and Expenses
3. Schedule G, Part I, line b.................................................................... 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Schedule G, Part II, line b................................................................... 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Schedule J Information
5. Reserved for future use ...................................................................... 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Reserved for future use ...................................................................... 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. Reserved for future use ...................................................................... 7. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Schedule J, line 6c ............................................................................. 8. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
9. Schedule J, line 7c ............................................................................. 9. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
10. Schedule J, line 9 ............................................................................... 10. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Net Operational Income Information
11. Schedule O, Part III, line 31................................................................ 11. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
Dividend Exclusion Information
12. Schedule R, line 6 .............................................................................. 12. XXXXXXXXXXXXXX
13. Schedule R, line 8 .............................................................................. 13. XXXXXXXXXXXXXX
14. Schedule R, line 10 ............................................................................ 14. XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 9
Schedule A-5 Computation of Group and Member Surtax
Group Combined Managerial Member (1) Member 2...
Unitary ID Number NU NU NU
Member FEIN NU
Member Name
PART I – Combined Group Surtax
1. Combined Group Taxable Net Income (see instructions) ........................ 1. XXXXXXXXXXXXXX
2. Surtax on combined group taxable net income – Multiply line 1 by
the applicable surtax rate (see instructions). 2. XXXXXXXXXXXXXX
3. Pass-Through Business Alternative Income Tax Credit from
Form 329, line 35b (see instructions)(amount entered cannot be more than
amount on line 2) ..................................................................................... 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Balance of combined group surtax – Subtract line 3 from line 2 ........ 4. XXXXXXXXXXXXXX
PART II – Member’s Surtax
1. a. Balance of combined group surtax (from Part I, line 4) ....................... 1a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Divide line 1a by the group allocation factor from the combined
group column of Schedule J, line 9 ................................................ 1b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
c. Member’s share of combined group surtax – Muliply line 1b of the
member’s column by member’s allocation factor from Schedule J,
line 9 ............................................................................................... 1c. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. a. Member’s Taxable Net Income from Separate Activities (from
Schedule X)(If zero or less, enter zero) .................................................... 2a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Surtax on member’s independent taxable net income – Multiply
line 2a of the member by the applicable surtax rate (see
instructions) ........................................................................................ 2b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Total member’s surtax – Add line 1c and line 2b ................................ 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Pass-Through Business Alternative Income Tax Credit from
Form 329, line 44d (see instructions)(amount entered cannot be more than
amount on line 3) ..................................................................................... 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Total surtax – Subtract combined group column of line 4 from
combined group column of line 3. Enter here and on Schedule A,
Part III, line 8 ...................................................................................... 5. XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 10
Schedule CG Reconciliation With Consolidated Group
Section A – Federal Consolidated Group
1. List the entities included in the federal consolidated return(s). List the corporation(s) name, federal employer identification number (FEIN), and the
amount on line 28.
Name FEIN Form 1120, Line 28
a. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
b. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
c. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
d. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
e. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
f. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
2. Total ........................................................................................................................................... XXXXXXXXXXXXXXXXXXXXXXXXXXXX
Section B – Members Included in the New Jersey Combined Group Not Reported in Section A
3. List any members included in the New Jersey combined group not included in Section A.
Name FEIN Taxable Income*
a. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
b. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
c. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
d. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
e. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
f. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
4. Total ........................................................................................................................................... XXXXXXXXXXXXXXXXXXXXXXXXXXXX
* Taxable income before federal net operating loss deductions and federal special deductions (Must agree with line 28, page 1 of the unconsolidated federal Form
1120, or the appropriate line of any other federal corporate return that was filed or would have been filed)
Section C – Members Reported in Section A Not Included in the New Jersey Combined Group
5. List any member from Section A that are not part of the New Jersey combined group.
Name FEIN Form 1120, Line 28
a. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
b. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
c. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
d. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
e. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
f. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
6. Total .......................................................................................................................................... XXXXXXXXXXXXXXXXXXXXXXXXXXXX
Section D – Adjustments to Federal Taxable Income
7. Other additions/subtractions to federal taxable income (include rider)
Name FEIN Adjustments to Federal Taxable Income
a. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
b. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
c. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
d. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
e. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
f. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
8. Total ........................................................................................................................................... XXXXXXXXXXXXXXXXXXXXXXXXXXXX
9. Total lines 2, 4, 6, and 8 (must reconcile to Schedule A, Part II, line 1c, column (a)) ............................. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 11
Managerial Member Corporate Officers – General Information and Compensation
Schedule F (See Instructions)
Data must match amounts reported on federal Form 1125-E of the federal pro forma or federal return, whichever is applicable.
Unitary ID Number NU
Member FEIN
Member Name
Percentage of Corpo-
(a) (b) (c) ration Stock Owned (f)
Name of Officer Social Security Number Percent of Time Devoted (d) (e) Amount of Compensation
to Business
Common Preferred
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
1. Total compensation of officers ..................................................................................................................................... XXXXXXXXXXXXXXXXXXXX
2. Less: Compensation of officers claimed elsewhere on the return ............................................................................... XXXXXXXXXXXXXXXXXXXX
3 Balance of compensation of officers ........................................................................................................................... XXXXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 12
Schedule G
Managerial Member (1)
Unitary ID Number NU
Member FEIN
Member Name
PART I – Interest (See Instructions)
1. Was interest paid, accrued, or incurred to a related member(s) not included in the combined group deducted from entire net income?
Yes. Fill out the following schedule. No.
Name of Related Member Federal ID Number Relationship to Member Amounts
XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX
a. Total amount of interest deducted .................................................................................................................... XXXXXXXXXXXXXXXXXXXXXXX
b. Subtract: Exceptions (see instructions)................................................................................................................. (XXXXXXXXXXXXXXXXXXXXXX)
c. Related Party Interest Expenses Disallowed for New Jersey purposes (include here and in the member’s
column of Schedule A, Part II, line 6) ............................................................................................................... XXXXXXXXXXXXXXXXXXXXXXX
PART II – Interest Expenses and Costs and Intangible Expenses and Costs (See Instructions)
1. Were intangible expenses and costs, including intangible interest expenses and costs, paid, accrued or incurred to related members not
included in the combined group deducted from entire net income? Yes. Fill out the following schedule. No.
Name of Related Member Federal ID Number Relationship to Member Type of Intangible Amounts
Expense Deducted
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
a. Total amount of intangible expenses and costs deducted ........................................................................................... XXXXXXXXXXXXXXXXXX
b. Subtract: Exceptions (see instructions)............................................................................................................................ (XXXXXXXXXXXXXXXXXX)
c. Related Party Intangible Expenses and Costs Disallowed for New Jersey purposes (include here and in the
member’s column of Schedule A, Part II, line 7) ......................................................................................................... XXXXXXXXXXXXXXXXXX
Member 2...
Unitary ID Number NU
Member FEIN
Member Name
PART I – Interest (See Instructions)
1. Was interest paid, accrued, or incurred to a related member(s) not included in the combined group deducted from entire net income?
Yes. Fill out the following schedule. No.
Name of Related Member Federal ID Number Relationship to Member Amounts
XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX
a. Total amount of interest deducted .................................................................................................................... XXXXXXXXXXXXXXXXXXXXXXX
b. Subtract: Exceptions (see instructions)................................................................................................................. (XXXXXXXXXXXXXXXXXXXXXXX)
c Related Party Interest Expenses Disallowed for New Jersey purposes (include here and in the member’s
column of Schedule A, Part II, line 6) ............................................................................................................... XXXXXXXXXXXXXXXXXXXXXXX
PART II – Interest Expenses and Costs and Intangible Expenses and Costs (See Instructions)
1. Were intangible expenses and costs, including intangible interest expenses and costs, paid, accrued or incurred to related members not
included in the combined group deducted from entire net income? Yes. Fill out the following schedule. No.
Name of Related Member Federal ID Number Relationship to Member Type of Intangible Amounts
Expense Deducted
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
a. Total amount of intangible expenses and costs deducted ........................................................................................... XXXXXXXXXXXXXXXXXX
b. Subtract: Exceptions (see instructions)............................................................................................................................ (XXXXXXXXXXXXXXXXXX)
c. Related Party Intangible Expenses and Costs Disallowed for New Jersey purposes (include here and in the
member’s column of Schedule A, Part II, line 7) ......................................................................................................... XXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 13
Taxes (See Instructions)
Schedule H Include all taxes paid or accrued during the accounting period wherever deducted on Schedule A.
Managerial Member (1)
Unitary ID Number NU
Member FEIN
Member Name
(a) (b) (c) (d) (e) (f)
Corporation Corporation Other Taxes/
Franchise Business/ Property U.C.C. or Licenses Total
Business Taxes Occupancy Taxes Taxes Payroll Taxes (include schedule)
1. New Jersey Taxes XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Other States & U.S.
Possessions XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. City and Local Taxes XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Taxes Paid to Foreign
Countries* XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Total XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Combine lines 5(a)
and 5(b) XXXXXXXXXXX
7. Sales & Use Taxes Paid
by a Utility Vendor (see
instr.) XXXXXXXXXXX
8. Add lines 6 and 7 XXXXXXXXXXX
9. Federal Taxes XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Total (Combine line 5
and line 9) XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
* Include on line 4 taxes paid or accrued to any foreign country, state, province, territory, or subdivision thereof.
Member 2...
Unitary ID Number NU
Member FEIN
Member Name
(a) (b) (c) (d) (e) (f)
Corporation Corporation Other Taxes/
Franchise Business/ Property U.C.C. or Licenses Total
Business Taxes Occupancy Taxes Taxes Payroll Taxes (include schedule)
1. New Jersey Taxes XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Other States & U.S.
Possessions XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. City and Local Taxes XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Taxes Paid to Foreign
Countries* XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Total XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Combine lines 5(a)
and 5(b) XXXXXXXXXXX
7. Sales & Use Taxes Paid
by a Utility Vendor (see
instr.) XXXXXXXXXXX
8. Add lines 6 and 7 XXXXXXXXXXX
9. Federal Taxes XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Total (Combine line 5
and line 9) XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
* Include on line 4 taxes paid or accrued to any foreign country, state, province, territory, or subdivision thereof.
|
|
2022 CBT-100U – Page 14
Schedule J Computation of Group and Members’ Allocation Factors (See Instructions)
Each member, regardless of entire net income reported on Schedule A, Part II, line 20 must complete Schedule J.
For tax years ending on and after July 31, 2019, services are sourced based on market sourcing, not cost of performance.
NOTE: Airlines and transportation companies, see instructions.
Group Combined Managerial Member (1) Member 2...
Unitary ID Number NU NU NU
Member FEIN NU
NOTE: Water’s-Edge and World-Wide Returns
• If only a portion of a member’s operations are part of a unitary business, only the income, attributes, and allocation factors related to said
portion should be included in the calculation of the combined group’s tax. The remaining portion of a member’s business operations may
be subject to tax separately from the combined group. See instructions.
• For a member that has New Jersey receipts but does not have nexus with New Jersey, enter zero on line 6c of the member’s column and
include a rider with an explanation.
Affiliated Group Return
By making an Affiliated Group Election, all of the activities of all of the members are deemed to be the activities of the group. Include all
receipts.
Is 50% or more of the group’s income derived from transportation of freight by air or ground?............................................................ Yes OR No
Receipts Group Combined Managerial Member (1) Member 2...
1. From sales of tangible personal property shipped to points within NJ .. 1. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. From services if the benefit of the service is received in New Jersey .. 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. From rentals of property situated in New Jersey .............................. 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. From royalties for the use in NJ of patents, copyrights, and trademarks .. 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. All other business receipts earned in New Jersey (see instructions) ....... 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. a. Total New Jersey receipts (total of lines 1 through 5) .................... 6a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Intercompany eliminations ......................................................... 6b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
c. Net New Jersey receipts – Subtract line 6b from line 6a ................ 6c. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. a. Total receipts from all sales, services, rentals, royalties, and other
business transactions everywhere ................................................... 7a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Intercompany eliminations ......................................................... 7b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
c. Net receipts from everywhere – Subtract line 7b from line 7a ......... 7c. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Group Denominator (enter amount from combined group column of
line 7c) .................................................................................................. 8. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
9. Allocation Factor (line 6c divided by line 8). Carry the fraction to six
decimal places. Do not express as a percent. Enter the allocation fac-
tor from the combined group column onto Schedule A, Part II, line 21,
column (a) and the combined group column of Schedule R, line 11 .... 9. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
NOTE: Include the GILTI and the receipts attributable to the FDII, net of the respective allowable IRC § 250(a) deductions, in the allocation factor. The net
amount of GILTI (i.e., the GILTI reduced by the I.R.C. § 250(a) GILTI deduction) and the net FDII (i.e., the receipts attributable to the FDII reduced
by the I.R.C. § 250(a) FDII deduction) amounts are included in the numerator (if applicable) and the denominator.
|
|
2022 CBT-100U – Page 15
Banking and Financial Corporation Members – Allocation of New Jersey Corporation
Schedule L Business Tax Among New Jersey Municipalities
Managerial Member (1)
Unitary ID Number NU
Member FEIN
Member Name
Office Locations in New Jersey
Taxing District County Deposit Balances or Receipts Percentages
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
Member’s Total Deposit Balances or Receipts ....................................... XXXXXXXXXXXXXXXXXXXXXXX
Member’s Total Percentages ............................................................... XXXXXXXXXXXXXXXXXXXXXXX
Member 2...
Unitary ID Number NU
Member FEIN
Member Name
Office Locations in New Jersey
Taxing District County Deposit Balances or Receipts Percentages
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX
Member’s Total Deposit Balances or Receipts ....................................... XXXXXXXXXXXXXXXXXXXXXXX
Member’s Total Percentages ............................................................... XXXXXXXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 16
Schedule P-1 Partnership Investment Analysis (See Instructions)
Managerial Member (1)
Unitary ID Number NU
Member FEIN
Member Name
PART I – Partnership Information
(1) (4) (5) (6) (7)
Partnership, LLC, or Other Entity (2) (3) Tax Accounting Method New Jersey Tax Payments Made on
Information Date and Percentage Nexus Behalf of Member by
State Where of Limited General Partnerships
Name Federal ID Number Organized Ownership Partner Partner Flow Separate
Through Accounting* Yes No
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
Enter total of column 7 here and on page 1, line 10 ........................................................................................................... XXXXXXXXXXXXXXX
*Taxpayers using a separate accounting method must complete Part II.
PART II – Separate Accounting of Nonunitary Partnership Income
(1) (2) (3) (4)
Taxpayer’s Share of Income Allocated
Nonunitary Partnership’s Distributive Share of Income/ Partnership’s Allocation Factor to New Jersey
Federal ID Number Loss from Nonunitary Partnership (see instructions) (Multiply Column 2 by Column 3)
1. XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
2. XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
3. XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
4. Total column 2. Enter amount here and Schedule A, Part II, line 17b ..................................................................... XXXXXXXXXXXXXXXXX
5. Total column 4. Enter amount here and Schedule A, Part III, line 3b ...................................................................... XXXXXXXXXXXXXXXXX
If additional space is needed, include a rider.
Member 2...
Unitary ID Number NU
Member FEIN
Member Name
PART I – Partnership Information
(1) (4) (5) (6) (7)
Partnership, LLC, or Other Entity (2) (3) Tax Accounting Method New Jersey Tax Payments Made on
Information Date and Percentage Nexus Behalf of Member by
State Where of Limited General Partnerships
Name Federal ID Number Organized Ownership Partner Partner Flow Separate
Through Accounting* Yes No
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
Enter total of column 7 here and on page 1, line 10 ........................................................................................................... XXXXXXXXXXXXXXX
*Taxpayers using a separate accounting method must complete Part II.
PART II – Separate Accounting of Nonunitary Partnership Income
(1) (2) (3) (4)
Taxpayer’s Share of Income Allocated
Nonunitary Partnership’s Distributive Share of Income/ Partnership’s Allocation Factor to New Jersey
Federal ID Number Loss from Nonunitary Partnership (see instructions) (Multiply Column 2 by Column 3)
1. XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
2. XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
3. XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
4. Total column 2. Enter amount here and Schedule A, Part II, line 17b ..................................................................... XXXXXXXXXXXXXXXXX
5. Total column 4. Enter amount here and Schedule A, Part III, line 3b ...................................................................... XXXXXXXXXXXXXXXXX
If additional space is needed, include a rider.
|
|
2022 CBT-100U – Page 17
Schedule PC Per Capita Licensed Professional Fee
Read the Instructions Before Completing This Form
Group Combined Managerial Member (1) Member 2...
Unitary ID Number NU NU NU
Member FEIN NU
Member Name
How many licensed professionals are owners, shareholders, and/or employ-
ees from this Professional Corporation (PC) as of the first day of the privilege
period? XXXXXXXXXXXXXX XXXXXXXXXXXXXX
* Include a rider providing the names, addresses, and FID or SSN of the licensed professionals in the PC. If there are more than 2 licensed profes-
sionals, complete the remainder of Schedule PC. See instructions for examples of licensed professionals.
1. a. Enter number of resident and nonresident professionals with
physical nexus with New Jersey ......................................................... 1a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Multiply line 1a by $150 ....................................................................... 1b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. a. Enter number of nonresident professionals without physical nexus
with New Jersey .................................................................................. 2a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Multiply line 2a by $150 and multiply the result by the allocation
factor of the PC .................................................................................... 2b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Total Fee Due – Add line 1b and line 2b ................................................. 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Installment Payment – 50% of line 3 ...................................................... 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Total Fee Due (line 3 plus line 4) ............................................................ 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Less prior year 50% installment payment and credit (if applicable) ....... 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. Balance of Fee Due (line 5 minus line 6). ..............................................
7. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Credit to next year’s Professional Corporation Fee. If line 7 is less than
zero, enter the amount here ................................................................... 8. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
9. Total Professional Corporation Fees. If the result is zero or more,
include the amount here and on page 1, line 7 of Form CBT-100U ....... 9. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 18
Schedule R Dividend Exclusion (See instructions)
Group Combined Managerial Member (1) Member 2...
Unitary ID Number NU NU NU
Member FEIN NU
Member Name
1. a. Enter the total dividends and deemed dividends reported and not
eliminated on Schedule A ................................................................ 1a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Previously taxed dividends – Enter amount from Schedule PT, Sec-
tion D, line 3 ..................................................................................... 1b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. Dividends eligible for dividend exclusion – Subtract line 1b from line 1a 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. a. Enter amount from 80% or more owned domestic subsidiaries ....... 3a. XXXXXXXXXXXXXX
b. Enter amount from 80% or more owned foreign subsidiaries........... 3b. XXXXXXXXXXXXXX
c. Total dividend income from 80% or more owned subsidiaries – Add
line 3a and line 3b ............................................................................ 3c. XXXXXXXXXXXXXX
4. Multiply line 3c by .95 ........................................................................... 4. XXXXXXXXXXXXXX
5. Subtract line 3c from the combined group column of line 2.................. 5. XXXXXXXXXXXXXX
6. Dividend income from investments where member owns less than
50% of voting stock and less than 50% of all other classes of stock that
were not already excluded as previously taxed dividends (include here
and on Schedule A-4, line 12) ............................................................... 6. XXXXXXXXXXXXXX
7.Subtract line 6 from line 5 ..................................................................... 7. XXXXXXXXXXXXXX
8.Multiply line 7 by 50% ( include here and on Schedule A-4, line 13) ................. 8. XXXXXXXXXXXXXX
9. Reserved for future use ........................................................................ 9.
10. DIVIDEND EXCLUSION: Add line 4 and 8 (include here and on
Schedule A-4, line 14) ................................................................................ 10. XXXXXXXXXXXXXX
11. Group allocation factor (from Schedule J, line 9) ......................................... 11. XXXXXXXXXXXXXX
12. ALLOCATED DIVIDEND EXCLUSION: Multiply line 10 by line 11 (include
here and on Schedule A, Part II, line 25, column (a)) ........................................... 12. XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 19
Schedule S Depreciation and Safe Harbor Leasing
Managerial Member (1) Member 2...
Unitary ID Number NU NU
Member FEIN
Member Name
1. IRC § 179 Deduction .................................................................................. 1. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
2. Special Depreciation Allowance – for qualified property placed in service
during the tax year ...................................................................................... 2. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
3. MACRS ......................................................................................................... 3. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
4. ACRS.......................................................................................................... 4. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
5. Other Depreciation ..................................................................................... 5. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
6. Listed Property ............................................................................................ 6. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
7. Total federal depreciation claimed in arriving at Schedule A, Part II, line 1c 7. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
Include Federal Form 4562 and Federal Depreciation Worksheet
Modification at Schedule A, Part II, line 9 or line 12 – Depreciation and Certain Safe Harbor Lease Transactions
8. Prior year New Jersey depreciation (see instructions) ................................ 8. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
9. Current year New Jersey depreciation (see instructions). Enter total from
Depreciation Worksheet I ........................................................................... 9. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
10. Total New Jersey Depreciation. Add lines 8 and 9 ..................................... 10. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
11. IRC § 179 limitation – Enter the lesser of line 1 or $25,000 ....................... 11. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
12. Accumulated MACRS or bonus depreciation over accumulated New
Jersey depreciation on physical disposal of recovery property. Enter total
from Depreciation Worksheet II .................................................................. 12. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
13. Other additions (include an explanation/reconciliation) ............................... 13. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
14. Other deductions (include an explanation/reconciliation)............................ 14. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
15. ADJUSTMENT – Add lines 7 and 13. Subtract lines 10, 11, and 14. If line
12 is positive, add line 12 to the result. If line 12 is negative, subtract line
12 from the result. (If line 15 is positive, enter at Schedule A, Part II, line
9. If line 15 is negative, enter at Schedule A, Part II, line 12) ..................... 15. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 20
New Jersey Depreciation Worksheet I (See instructions)
(A) (B) (C) (D) (E) (F) (G)
Classification of Property Basis for Bonus Depreciation Convention Method Federal New Jersey
Depreciation (30% or 50%) Depreciation Depreciation
Deduction Deduction (See
Instructions)
1. 3-year property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
2. 5-year property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
3. 7-year property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
4. 10-year property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
5. 15-year property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
6. 20-year property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
7. 25-year property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
8. Residential rental property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
9. Nonesidential rental property XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXX
10. Total Column G (Enter amount on Schedule S, line 9) ............................................................................................................................................
New Jersey Depreciation Worksheet II – Disposal of Recovery Property (See Instructions)
(A) (B) (C) (D) (E) (F)
Description of Property Date Acquired: Date Sold: Federal Depreciation New Jersey Excess/Deficiency
month, day, year month, day, year Depreciation
1. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
9. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
10. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
11. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
12. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
13. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
14. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
15. XXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
16. Total Column F ....................................................................................................................................................................................................... XXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 21
Computation of Prior Net Operating Loss Conversion Carryover (PNOL) and Post
Form 500U Allocation Net Operating Loss (NOL) Deductions
Group Combined Managerial Member (1) Member 2...
Unitary ID Number NU NU NU
Member FEIN NU
Member Name
Section A – Computation of Prior Net Operating Losses (PNOL) Deduction from periods ending PRIOR to July 31, 2019
Complete this section only if the allocated entire net income/(loss) from Schedule A, Part II, line 22, column (a) is positive (income).
Are ANY members using a Prior Net Operating Loss (PNOL)
Conversion Carryover?
No – Check the box in the group combined column. Enter zero on
Section C, line 1 and continue with Section B.
Yes – Check the box for each member that is NOT using a PNOL
Conversion Carryover. For every member USING a PNOL Conversion
Carryover, continue with Section A, line 1.
1. Prior Net Operating Loss Conversion Carryover (PNOL) – Enter the
amount from Form 500U-P, Part II, line 21 ........................................... 1. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. Enter the portion of line 1 previously deducted (see instructions) ............ 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Enter the portion of line 1 that expired.................................................. 3. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
4. Enter the portion of line 1 that is used on current period Schedule X .. 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Enter any discharge of indebtedness excluded from federal taxable
income in the current tax period pursuant to subparagraph (A), (B), or
(C) of paragraph (1) of subsection (a) of IRC § 108*............................ 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. PNOL available in the current tax year – Subtract lines 2, 3, 4, and 5
from line 1 (if zero or less, enter zero) ...................................................................... 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. a. Enter the amount from Schedule A, Part II, line 20, column (a) ........ 7a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Multiply line 7a by the member’s allocation factor from Schedule J,
line 9, and enter the result ............................................................... 7b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. a. Current tax year’s PNOL deduction – Enter the lesser of line 6 or
line 7b here and on line 8 of Section B ............................................. 8a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Group Total – Enter the total of line 8a member columns here and
on line 1 of Section C ....................................................................... 8b. XXXXXXXXXXXXXX
* If the allocated discharge of indebtedness exceeds the amount of PNOL that is available and the member has post allocation net operating loss carry-
over in Form 500U Section B, carry the remaining balance to line 5 of Section B (see instructions).
|
|
2022 CBT-100U – Page 22
Section B – Post Allocation Net Operating Losses (NOLs) For Tax Years Ending ON AND AFTER July 31, 2019
Group Combined Managerial Member (1) Member 2...
1. Post Allocation Net Operating Loss Carryover – Enter the amount from
Form 500U-PA, line 21 ......................................................................... 1. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
2. Enter the portion of line 1 previously deducted (see instructions) ............. 2. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
3. Enter the portion of line 1 that expired (after 20 privilege periods) .............. 3.
(see instructions) .......................................................................................
4. Enter the portion of line 1 that is used on current period Schedule X 4. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
5. Enter the amount of any adjustments required under provisions of the
federal Internal Revenue Code (see instructions) ..................................... 5. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
6. Post Allocation NOL Available – Subtract lines 2, 3, 4, and 5 from line 1
(if zero or less, enter zero) (see instructions) (include rider detailing any adjustments) . 6. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
7. a. Enter the amount from Schedule A, Part II, line 20, column (a) ........ 7a. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
b. Multiply line 7a by the member’s allocation factor from Schedule J,
line 9, and enter the result ............................................................... 7b. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
8. Enter the PNOL claimed on line 8a, Section A ..................................... 8. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
9. Taxable Net Income subject to Post-Allocation Net Operating Loss
(NOL) deduction by member –Subtract line 8 from line 7b ................. 9. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
10. Amount of member’s current year NOL. Enter the lesser of line 6 or
line 9 (see instruction) ............................................................................... 10 XXXXXXXXXXXXXX XXXXXXXXXXXXXX
11. Post-Allocation Net Operating Loss carryover available for sharing –
Subtract line 10 from line 6 (see instructions) ............................................. 11. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
12. Amount of NOL carryover shared with other taxable members (cannot
exceed line 11)(see instructions)* .................................................................. 12. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
13. Amount of NOL carryover received from other taxable members (can-
not exceed line 9 less line 10)(see instruction) * ................................................ 13. XXXXXXXXXXXXXX XXXXXXXXXXXXXX
14. Current tax year’s NOL carryover deduction – Add line 10 and line 13
(total cannot exceed line 9)(see instruction) Enter the combined group total
on line 2 of Section C ........................................................................... 14. XXXXXXXXXXXXXX XXXXXXXXXXXXXX XXXXXXXXXXXXXX
* If members share/receive post-allocation net operating losses with each other, include a rider detailing the transactions. A taxpayer cannot share NOLs
from separate activities independent of the group.
Section C – Total Net Operating Loss Deduction
1. Current tax year’s PNOL deduction (from Section A, line 8b) ..................... 1. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
2. Current tax year’s NOL deduction (from the combined group column of
Section B, line 14) ..................................................................................... 2. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
3. Total Net Operating Losses used in current tax year – Add lines 1 and
2. Enter here and on Schedule A, Part II, line 23 ................................. 3. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 23
Form 500U-P Prior Net Operating Loss Carryovers (PNOL) For Tax Periods Ending PRIOR TO July 31, 2019
Managerial Member (1) Member 2...
Unitary ID Number NU NU
Member FEIN
Member Name
PART I
Allocation Factor For The Last Tax Period Ending Prior to July 31, 2019 (from
Schedule J) from last separate return .............................................................. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
PART II
1. (a) Tax Period Ending ................................................................................. 1a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 1b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 1b by
the allocation factor in Part I.................................................................. 1c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
2. (a) Tax Period Ending ................................................................................. 2a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 2b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 2b by
the allocation factor in Part I.................................................................. 2c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
3. (a) Tax Period Ending ................................................................................. 3a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 3b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 3b by
the allocation factor in Part I.................................................................. 3c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
4. (a) Tax Period Ending ................................................................................. 4a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 4b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 4b by
the allocation factor in Part I.................................................................. 4c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
5. (a) Tax Period Ending ................................................................................. 5a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 5b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 5b by
the allocation factor in Part I.................................................................. 5c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
6. (a) Tax Period Ending ................................................................................. 6a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 6b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 6b by
the allocation factor in Part I.................................................................. 6c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
7. (a) Tax Period Ending ................................................................................. 7a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 7b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 7b by
the allocation factor in Part I.................................................................. 7c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
8. (a) Tax Period Ending ................................................................................. 8a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 8b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 8b by
the allocation factor in Part I.................................................................. 8c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
9. (a) Tax Period Ending ................................................................................. 9a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 9b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 9b by
the allocation factor in Part I.................................................................. 9c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
10. (a) Tax Period Ending ................................................................................. 10a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 10b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 10b by
the allocation factor in Part I.................................................................. 10c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 24
Managerial Member (1) Member 2...
11. (a) Tax Period Ending ................................................................................. 11a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 11b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 11b by
the allocation factor in Part I.................................................................. 11c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
12. (a) Tax Period Ending ................................................................................. 12a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 12b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 12b by
the allocation factor in Part I.................................................................. 12c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
13. (a) Tax Period Ending ................................................................................. 13a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 13b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 13b by
the allocation factor in Part I.................................................................. 13c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
14. (a) Tax Period Ending ................................................................................. 14a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 14b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 14b by
the allocation factor in Part I.................................................................. 14c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
15. (a) Tax Period Ending ................................................................................. 15a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 15b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 15b by
the allocation factor in Part I.................................................................. 15c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
16. (a) Tax Period Ending ................................................................................. 16a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 16b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 16b by
the allocation factor in Part I.................................................................. 16c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
17. (a) Tax Period Ending ................................................................................. 17a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 17b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 17b by
the allocation factor in Part I.................................................................. 17c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
18. (a) Tax Period Ending ................................................................................. 18a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 18b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 18b by
the allocation factor in Part I.................................................................. 18c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
19. (a) Tax Period Ending ................................................................................. 19a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 19b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 19b by
the allocation factor in Part I.................................................................. 19c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
20. (a) Tax Period Ending ................................................................................. 20a. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(b) Prior Net Operating Loss....................................................................... 20b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
(c) Converted Prior Net Operating Loss Carryover – Multiply line 20b by
the allocation factor in Part I.................................................................. 20c. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
21. Total Converted Prior Net Operating Losses .............................................. 21. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
|
|
2022 CBT-100U – Page 25
Post Allocation Net Operating Loss Carryovers (NOL) For Tax Periods Ending ON AND
Form 500U-PA AFTER July 31, 2019
Managerial Member (1) Member 2...
Unitary ID Number NU NU
Member FEIN
Member Name
PART I
Enter the date on which the member entered the group ..................................
PART II
1. (a) Tax Period Ending ................................................................................. 1a.
(b) Post Allocation Net Operating Loss....................................................... 1b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
2. (a) Tax Year Ending .................................................................................... 2a.
(b) Post Allocation Net Operating Loss....................................................... 2b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
3. (a) Tax Period Ending ................................................................................. 3a.
(b) Post Allocation Net Operating Loss....................................................... 3b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
4. (a) Tax Period Ending ................................................................................. 4a.
(b) Post Allocation Net Operating Loss....................................................... 4b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
5. (a) Tax Period Ending ................................................................................. 5a.
(b) Post Allocation Net Operating Loss....................................................... 5b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
6. (a) Tax Period Ending ................................................................................. 6a.
(b) Post Allocation Net Operating Loss....................................................... 6b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
7. (a) Tax Period Ending ................................................................................. 7a.
(b) Post Allocation Net Operating Loss....................................................... 7b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
8. (a) Tax Period Ending ................................................................................. 8a.
(b) Post Allocation Net Operating Loss....................................................... 8b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
9. (a) Tax Period Ending ................................................................................. 9a.
(b) Post Allocation Net Operating Loss....................................................... 9b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
10. (a) Tax Period Ending ................................................................................. 10a.
(b) Post Allocation Net Operating Loss....................................................... 10b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
11. (a) Tax Period Ending ................................................................................. 11a.
(b) Post Allocation Net Operating Loss....................................................... 11b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
12. (a) Tax Period Ending ................................................................................. 12a.
(b) Post Allocation Net Operating Loss....................................................... 12b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
13. (a) Tax Period Ending ................................................................................. 13a.
(b) Post Allocation Net Operating Loss....................................................... 13b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
14. (a) Tax Period Ending ................................................................................. 14a.
(b) Post Allocation Net Operating Loss....................................................... 14b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
15. (a) Tax Period Ending ................................................................................. 15a.
(b) Post Allocation Net Operating Loss....................................................... 15b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
16. (a) Tax Period Ending ................................................................................. 16a.
(b) Post Allocation Net Operating Loss....................................................... 16b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
17. (a) Tax Period Ending ................................................................................. 17a.
(b) Post Allocation Net Operating Loss....................................................... 17b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
18. (a) Tax Period Ending ................................................................................. 18a.
(b) Post Allocation Net Operating Loss....................................................... 18b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
19. (a) Tax Period Ending ................................................................................. 19a.
(b) Post Allocation Net Operating Loss....................................................... 19b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
20. (a) Tax Period Ending ................................................................................. 20a.
(b) Post Allocation Net Operating Loss....................................................... 20b. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
21. Total Post Allocation Net Operating Losses................................................ 21. XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX
|