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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.
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2023 – CBT-100U – Page 1
2023 DO NOT MAIL THIS FORM
New Jersey Corporation Business Tax Unitary Return
CBT-100U For Tax Years Ending On or After July 31, 2023, Through June 30, 2024
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 the greater of line 4a or line 4b, of Schedule A, Section II,
Part III .............................................................................................................................................................. 1. XXXXXXXXXXXXXXXXXXXXX
2. Total Tax Credits Used by Combined Group – Enter amount from Group Combined Total column of
Schedule A-3, Part I, line 30 .......................................................................................................................... 2. XXXXXXXXXXXXXXXXXXXXX
3. Total Combined Group CBT Tax Liability – Subtract line 2 from line 1 .......................................................... 3. XXXXXXXXXXXXXXXXXXXXX
4. Total surtax on taxable net income of Combined Group Members – Enter amount from Group Combined
Total column of Schedule A, Section II, Part III, line 7. For tax years beginning on or after January 1, 2024,
the surtax expired. ......................................................................................................................................... 4. XXXXXXXXXXXXXXXXXXXXX
5. Total Combined Group Tax Due – Add line 3 and line 4 ................................................................................... 5. XXXXXXXXXXXXXXXXXXXXX
6. a. Enter the number of entities with nexus included in this return ................................................................. 6a. XXXXXXXXXXXXXXXXXXXXX
b. Multiply line 6a by $1,500 .......................................................................................................................... 6b. XXXXXXXXXXXXXXXXXXXXX
c. Installment payment – Only applies if line 5 is less than or equal to line 6b (see instructions) .................. 6c. XXXXXXXXXXXXXXXXXXXXX
7. Professional Corporation Fees (from Group Combined Total column of Schedule PC, line 9) ..................... 7. XXXXXXXXXXXXXXXXXXXXX
8. TOTAL TAX AND PROFESSIONAL CORPORATION FEES – Add lines 5, 6c, and 7 ............................. 8. XXXXXXXXXXXXXXXXXXXXX
9. Payments and Credits (see instructions) ....................................................................................................... 9. XXXXXXXXXXXXXXXXXXXXX
10. Payments made by partnerships on behalf of member (see instructions)(include copies of all NJK-1s) ...... 10. XXXXXXXXXXXXXXXXXXXXX
11. a. Total Refundable Tax Credit to be refunded to individual members (see instructions) .............................. 11a. XXXXXXXXXXXXXXXXXXXXX
b. Balance of Refundable Tax Credit to be applied to the group (see instructions) ....................................... 11b. XXXXXXXXXXXXXXXXXXXXX
12. Total Payments and Credits – Add lines 9, 10, and 11b ................................................................................ 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 2024 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) and N.J.A.C.
18:7-11.17A, 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
SIGNATURE AND (Date) (Signature of Individual Preparing Return) (Address) (Preparer’s ID Number)
(Name of Tax Preparer’s Employer) (Address) (Employer’s ID Number)
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2023 – CBT-100U – Page 2
Unitary ID Number Unitary Group Name
NU
Members and Affiliates Schedule
Part I – Summary of Members
1. Total number of members in the group ....................................................................... 3. Total number of nontaxable group members .....................................................................
2. Total number of taxable group members ....................................................................... 4. Total number of related parties or affiliates that are not included in the combined return .
Part II – Member Information
List all the entities included on this combined return. For each member, enter the corporation name, federal employer identification number (FEIN), and check any applicable boxes.
Entity Type (see Owns a Disregarded Nexus With Professional
Member Name Member FEIN instructions) Entity New Jersey Inactive Corporation
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
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2023 – CBT-100U – Page 3
Unitary ID Number Unitary Group Name
NU
Part III – Members that Joined the Group – Provide the following information for any entity that joined an existing combined group during this reporting period. If the new member has an overpay-
ment from a previously filed return or made payments under its own account, follow the instructions on the Division’s website for Transferring Member’s Overpayment/Estimated Payments. Note: If this is the
first privilege period of the combined group, do not enter members here.
Member Name Member FEIN Date Joined Group
1.
2.
3.
4.
5.
Part IV – Members that Left the Group – Provide the information on any member that left the combined group during this reporting period. If the member was sold or merged, complete Section A. If
the member left for any other reason, complete Section B and provide a reason code for the departure. If the reason code is “3,” include an explanation on a rider.
Section A
Member that was sold/merged Entity to which member was sold/merged
Name FEIN Name FEIN Date of Sale/Merger
1.
2.
3.
4.
5.
Section B
Member Name Member FEIN Date of Departure from Group Reason Code*
1.
2.
3.
4.
5.
*Reason Codes: 1. Dissolved; 2. Filing as a Separate Entity; 3. Other (provide an explanation on a rider)
Part V – Excluded Affiliated/Related Company Information – Provide the following details about entities that have been excluded from the combined group during this reporting period.
Name FEIN Exclusion Code*
1.
2.
3.
4.
5.
*Exclusion Codes: 1. Nonunitary; 2. Statutorily Not Includible (provide an explanation on a rider); 3. Exempt from Corporation Business Tax Act; 4. 80/20 Exclusion; 5. Other (provide an explanation on a
rider)
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2023 – CBT-100U – Page 4
Unitary ID Number Unitary Group Name
NU
Part VI – 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. Cannabis licensees see instructions.
Name FEIN Form 1120, Line 28
a. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
b. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
c. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
d. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
e. 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
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
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
8. Total .............................................................................................................................................................................................................................................. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
9. Total lines 2, 4, 6, and 8 (must reconcile to Schedule A, Section II, Part II, line 1c, column c) .................. XXXXXXXXXXXXXXXXXXXXXXXXXXXX
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2023 – CBT-100U – Page 5
Unitary ID Number Unitary Group Name
NU
Schedule A Calculation of New Jersey Taxable Net Income (See instructions)
Section I – Members The managerial member must complete parts I, II, and III for every member
Part I – Computation of Entire Net Income (All data must match the federal return that was filed or that would have been filed. Cannabis Licensees see instructions for more information. Enter
the information requested for each member.
Member Member Member Member Member Member Member
FEIN
Income
1. a. Gross receipts or sales everywhere .............................. 1a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
b. Less: returns and allowances ........................................ 1b. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
c. Balance – Subtract line 1b from line 1a ......................... 1c. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Less: Cost of goods sold (from Schedule A-2, Section I,
line 8) ................................................................................. 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Gross profit – Subtract line 2 from line 1c ......................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Dividends and other inclusions .......................................... 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Interest.............................................................................. 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Gross rents ........................................................................ 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. Gross royalties................................................................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. Capital gain net income (include a copy of federal Schedule D) .. 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Net gain or (loss) (from federal Form 4797, include a copy) ......... 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Other income (see instructions) (include schedule(s)) ....................... 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. Total Income – Add lines 3 through 10 ............................. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Deductions
12. Compensation of officers (from Schedule F) .......................... 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Salaries and wages (less employment credits)......................... 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Repairs (Do not include capital expenditures) ............................. 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
15. Bad debts .......................................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
16. Rents ................................................................................. 16. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
17. Taxes and licenses ............................................................ 17. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
18. Interest (see instructions) ....................................................... 18. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
19. Charitable contributions ..................................................... 19. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
20. Depreciation (from federal Form 4562, include a copy) less
depreciation claimed elsewhere on return ......................... 20. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
21. Depletion ........................................................................... 21. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
22. Advertising ......................................................................... 22. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
23. Pension, profit-sharing plans, etc. ..................................... 23. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
24. Employee benefit programs............................................... 24. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
25. Energy efficient commercial buildings deduction (from
federal Form 7205, include a copy) ................................... 25. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
26. Other deductions (attach schedule) ........................................ 26. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
27. Total Deductions - Add lines 12 through 26 ..................... 27. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 6
Unitary ID Number Unitary Group Name
NU
Section I – Members
Part II – New Jersey Modifications to Entire Net Income
Member Member Member Member Member Member Member
FEIN
1. a. Taxable income/(loss) from Schedule A, Section I, Part I, line 28 .... 1a. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
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. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
c. Taxable income/(loss) of combined group ......................................... 1c. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
Additions
2. Income of a non-U.S. corporation member (world-wide filers only)..... 2. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
3. Other federally exempt income............................................................ 3. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
4. Interest on federal, state, municipal, and other obligations .................. 4. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
5. New Jersey State and other states’ taxes deducted in line 1c (see
instructions) ............................................................................................. 5. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
6. Depreciation modification being added to income (from Schedule S) . 6. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
7. Other additions. Explain on separate rider (see instructions) ................... 7. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
8. Taxable income/(loss) .......................................................................... 8. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
Deductions
9. Dividend Exclusion (from Schedule R, line 9) ..................................... 9. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
10. Depreciation modification being subtracted from income (from
Schedule S) ......................................................................................... 10. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
11. Previously Taxed Dividends (from Schedule PT) .................................. 11. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
12. International Banking Facility Deduction (IBF) ...................................... 12. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
13. I.R.C. § 78 Gross-up (not deducted/subtracted elsewhere) .................. 13. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
14. a. Elimination of nonoperational activity (from Schedule O, Part I) ....... 14a. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
b. Elimination of nonunitary partnership activity .................................. 14b. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
15. Net Deferred Tax Liability Deduction ..................................................... 15. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
16. Cannabis Licensee Deduction ............................................................... 16. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
17. Other deductions. Explain on separate rider (see instructions) ............. 17. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
18. Total deductions .................................................................................. 18. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
Taxable Net Income/(Loss) Calculation
19. Entire net income/(loss) for New Jersey purposes ............................... 19. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
20. Allocation factor ................................................................................... 20. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
21. Allocated entire net income ................................................................. 21. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
22. Allocated entire net income from Schedule X – Enter line 19 from
Schedule X ........................................................................................... 22. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
23. Allocated entire net income/(loss) before net operating loss deduc-
tions ..................................................................................................... 23. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
24. Net Operating Loss Deduction ............................................................ 24. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
25. Combined Group Taxable Net Income .................................................. 25. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
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2023 – CBT-100U – Page 7
Unitary ID Number Unitary Group Name
NU
Section I – Members
Part III – Calculation of Group Tax and Surtax
Member Member Member Member Member Member Member
FEIN
1. Combined Group Taxable Net Income/(Loss) .................................... 1. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
2. a. New Jersey nonoperational income from Schedule O, Part III. ...... 2a. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
b. Nonunitary partnership income 2b.
3. Tax Base ............................................................................................. 3.
4. a. Amount of Tax ................................................................................. 4a. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
b. Multiply $2,000 by the number of taxable members ....................... 4b. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
5. Surtax .................................................................................................. 5. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
6. Pass-Through Business Alternative Income Tax Credit from
Form 329, line 44d (see instructions)(amount entered cannot be
more than amount on line 5)................................................................ 6. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
7. Balance of surtax ................................................................................. 7.
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2023 – CBT-100U – Page 8
Unitary ID Number Unitary Group Name
NU
Schedule A Calculation of New Jersey Taxable Net Income (See instructions)
Section II – Totals
Part I – Computation of Entire Net Income (All data must match the federal return that was filed or that would have been filed. Cannabis Licensees see instructions for more information.
(a) (b) (c)
Total Before Eliminations and Adjustments Eliminations and Adjustments Group Combined Total
(attach explanation)
Income
1. a. Gross receipts or sales everywhere .............................. 1a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
b. Less: returns and allowances ........................................ 1b. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
c. Balance – Subtract line 1b from line 1a ......................... 1c. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Less: Cost of goods sold (from Schedule A-2, Section II,
line 8) ................................................................................. 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Gross profit – Subtract line 2 from line 1c ......................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Dividends and other inclusions .......................................... 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Interest............................................................................... 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Gross rents ........................................................................ 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. Gross royalties................................................................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. Capital gain net income (include a copy of federal Schedule D) .. 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Net gain or (loss) (from federal Form 4797, include a copy) ......... 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Other income (see instructions) (include schedule(s)) ....................... 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. Total Income – Add lines 3 through 10 ............................. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Deductions
12. Compensation of officers (from Schedule F) .......................... 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Salaries and wages (less employment credits)......................... 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Repairs (Do not include capital expenditures) ............................. 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
15. Bad debts .......................................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
16. Rents ................................................................................. 16. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
17. Taxes and licenses ............................................................ 17. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
18. Interest (see instructions) ....................................................... 18. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
19. Charitable contributions (see instructions) ............................. 19. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
20. Depreciation (from federal Form 4562, include a copy) less
depreciation claimed elsewhere on return ......................... 20. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
21. Depletion ........................................................................... 21. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
22. Advertising ......................................................................... 22. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
23. Pension, profit-sharing plans, etc. ..................................... 23. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
24. Employee benefit programs............................................... 24. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
25. Energy efficient commercial buildings deduction (from
federal Form 7205, include a copy) ................................... 25. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
26. Other deductions (attach schedule) ........................................ 26. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
27. Total Deductions - Add lines 12 through 26 ..................... 27. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 9
Unitary ID Number Unitary Group Name
NU
Section II – Totals
Part II – New Jersey Modifications to Entire Net Income
(a) (b) (c)
Total Before Eliminations and Eliminations and Adjustments Group Combined Total
Adjustments (attach explanation)
1. a. Taxable income/(loss) from Schedule A, Section II, Part I, line 28 ... 1a. XXXXXXXXX XXXXXXXXX XXXXXXXXX
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. XXXXXXXXX XXXXXXXXX XXXXXXXXX
c. Taxable income/(loss) of combined group – Subtract line 1b from
line 1a in column (c) .......................................................................... 1c. XXXXXXXXX XXXXXXXXX XXXXXXXXX
Additions
2. Income of a non-U.S. corporation member (world-wide filers only)..... 2. XXXXXXXXX XXXXXXXXX XXXXXXXXX
3. Other federally exempt income............................................................ 3. XXXXXXXXX XXXXXXXXX XXXXXXXXX
4. Interest on federal, state, municipal, and other obligations .................. 4. XXXXXXXXX XXXXXXXXX XXXXXXXXX
5. New Jersey State and other states’ taxes deducted in line 1c (see
instructions) ............................................................................................. 5. XXXXXXXXX XXXXXXXXX XXXXXXXXX
6. Depreciation modification being added to income (from Schedule S) . 6. XXXXXXXXX XXXXXXXXX XXXXXXXXX
7. Other additions. Explain on separate rider (see instructions) ................... 7. XXXXXXXXX XXXXXXXXX XXXXXXXXX
8. Taxable income/(loss) – Add line 1c through line 7 in column (c) ........ 8. XXXXXXXXX XXXXXXXXX XXXXXXXXX
Deductions
9. Dividend Exclusion (from Schedule R, line 9) ..................................... 9. XXXXXXXXX XXXXXXXXX XXXXXXXXX
10. Depreciation modification being subtracted from income (from
Schedule S) ......................................................................................... 10. XXXXXXXXX XXXXXXXXX
11. Previously Taxed Dividends ................................................................. 11. XXXXXXXXX XXXXXXXXX XXXXXXXXX
12. International Banking Facility Deduction (IBF) ...................................... 12. XXXXXXXXX XXXXXXXXX
13. I.R.C. § 78 Gross-up (not deducted/subtracted elsewhere) .................. 13. XXXXXXXXX XXXXXXXXX
14. a. Elimination of nonoperational activity ................................................ 14a. XXXXXXXXX XXXXXXXXX
b. Elimination of nonunitary partnership activity .................................. 14b. XXXXXXXXX XXXXXXXXX
15. Net Deferred Tax Liability Deduction ..................................................... 15. XXXXXXXXX XXXXXXXXX XXXXXXXXX
16. Cannabis Licensee Deduction .............................................................. 16. XXXXXXXXX XXXXXXXXX XXXXXXXXX
17. Other deductions. Explain on separate rider (see instructions). ............ 17. XXXXXXXXX XXXXXXXXX XXXXXXXXX
18. Total deductions – Add line 9 through line 17 in column (c) .................. 18. XXXXXXXXX XXXXXXXXX XXXXXXXXX
Taxable Net Income/(Loss) Calculation
19. Entire net income/(loss) for New Jersey purposes – Subtract line 18
from line 8 in column (c) ....................................................................... 19. XXXXXXXXX XXXXXXXXX XXXXXXXXX
20. Allocation factor from Schedule J, line 9 ............................................. 20. XXXXXXXXX XXXXXXXXX XXXXXXXXX
21. Allocated entire net income – Multiply line 19 by line 20 ..................... 21. XXXXXXXXX XXXXXXXXX
22. Allocated entire net income from Schedule X....................................... 22. XXXXXXXXX XXXXXXXXX
23. Allocated entire net income/(loss) before net operating loss deduc-
tions – Add lines 21 and 22 (if zero or less, enter zero on line 25) ...... 23. XXXXXXXXX XXXXXXXXX
24. Net Operating Loss Deduction (from Form 500U, Section C, line 3)
(Amount entered cannot be more than amount on line 23.) ................ 24. XXXXXXXXX XXXXXXXXX
25. Combined Group Taxable Net Income – Subtract line 24 from line 23
in column (c). ......................................................................................... 25. XXXXXXXXX XXXXXXXXX
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2023 – CBT-100U – Page 10
Unitary ID Number Unitary Group Name
NU
Section II – Totals
Part III – Calculation of Group Tax and Surtax
(a) (b) (c)
Total Before Eliminations and Adjust- Eliminations and Adjustments Group Combined Total
ments (attach explanation)
1. Combined Group Taxable Net Income/(Loss) from Schedule A,
Section II, Part II, line 25 .................................................................... 1. XXXXXXXXX XXXXXXXXX XXXXXXXXX
2. a. New Jersey nonoperational income from Schedule O, Part III. ...... 2a. XXXXXXXXX XXXXXXXXX XXXXXXXXX
b. Nonunitary partnership income (from Schedule P-1, Part II, line 5) 2b. XXXXXXXXX XXXXXXXXX XXXXXXXXX
3. Tax Base – Add lines 1 through 2b ...................................................... 3. XXXXXXXXX XXXXXXXXX XXXXXXXXX
4. a. Amount of Tax – For the combined group, multiply line 3 by the
applicable tax rate (see instructions) .............................................. 4a. XXXXXXXXX XXXXXXXXX XXXXXXXXX
b. Multiply $2,000 by the number of taxable members ....................... 4b. XXXXXXXXX XXXXXXXXX XXXXXXXXX
5. If line 1 is greater than $1 million, multiply line 1 by the surtax rate of
2.5% (see instructions) ........................................................................
Note: For tax years beginning on or after January 1, 2024, the surtax
expired. 5. XXXXXXXXX
6. Pass-Through Business Alternative Income Tax Credit from
Form 329, line 35b (see instructions)(amount entered cannot be
more than amount on line 5)................................................................ 6. XXXXXXXXX XXXXXXXXX
7. Balance of surtax – Subtract line 6 from line 5. Enter this amount on
page 1, line 4 ....................................................................................... 7. XXXXXXXXX
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2023 – CBT-100U – Page 11
Unitary ID Number Unitary Group Name
NU
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,
Schedule A-2 whichever is applicable.
Section I – Members
Member Member Member Member Member Member Member
FEIN
1. Inventory at beginning of year ........................................................... 1. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
2. Purchases.......................................................................................... 2. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
3. Cost of labor ...................................................................................... 3. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
4. Additional section 263A costs ............................................................ 4. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
5. Other costs (include schedule) ............................................................... 5. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
6. Total – Add lines 1 through 5 ............................................................. 6. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
7. Inventory at end of year ..................................................................... 7. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
8. Cost of goods sold – Subtract line 7 from line 6. Include here and
on Schedule A, Section I, Part I, line 2 .............................................. 8. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
Section II – Totals
(a) (b) (c)
Total Before Eliminations and Eliminations and Adjustments Group Combined Total
Adjustments (attach explanation)
1. Inventory at beginning of year ........................................................... 1. XXXXXXXXX XXXXXXXXX XXXXXXXXX
2. Purchases.......................................................................................... 2. XXXXXXXXX XXXXXXXXX XXXXXXXXX
3. Cost of labor ...................................................................................... 3. XXXXXXXXX XXXXXXXXX XXXXXXXXX
4. Additional section 263A costs ............................................................ 4. XXXXXXXXX XXXXXXXXX XXXXXXXXX
5. Other costs (include schedule) ............................................................... 5. XXXXXXXXX XXXXXXXXX XXXXXXXXX
6. Total – Add lines 1 through 5 ............................................................. 6. XXXXXXXXX XXXXXXXXX XXXXXXXXX
7. Inventory at end of year ..................................................................... 7. XXXXXXXXX XXXXXXXXX XXXXXXXXX
8. Cost of goods sold – Subtract line 7 from line 6. Include here and
on Schedule A, Section II, Part I, line 2 ............................................. 8. XXXXXXXXX XXXXXXXXX XXXXXXXXX
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2023 – CBT-100U – Page 12
Unitary ID Number Unitary Group Name
NU
Schedule A-3 Summary of Tax Credits (See Instructions)
Member Member Member Member Member Group Combined
Total
FEIN
Part I – Tax Credits Used Against Liability
1. New Jobs Investment Tax Credit from Form 304 ............................... 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Angel Investor Tax Credit from Form 321 ........................................... 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Business Employment Incentive Program Tax Credit from Form 324 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Pass-Through Business Alternative Income Tax Credit from
Form 329 ............................................................................................ 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Urban Enterprise Zone Investment Tax Credit from Form 301 ........... 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Redevelopment Authority Project Tax Credit from Form 302 ............. 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. Manufacturing Equipment and Employment Investment Tax Credit
from Form 305 .................................................................................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. Research and Development Tax Credit from Form 306 ..................... 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Neighborhood Revitalization State Tax Credit from Form 311 ............ 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Effluent Equipment Tax Credit from Form 312 ................................... 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. Economic Recovery Tax Credit from Form 313 .................................. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
12. AMA Tax Credit from Form 315 .......................................................... 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Business Retention and Relocation Tax Credit from Form 316 .......... 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Sheltered Workshop Tax Credit from Form 317 ................................. 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
15. Reserved for future use ...................................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
16. Urban Transit Hub Tax Credit from Form 319 ..................................... 16. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
17. Grow NJ Tax Credit from Form 320 .................................................... 17. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
18. Wind Energy Facility Tax Credit from Form 322 ................................. 18. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
19. Residential Economic Redevelopment and Growth Tax Credit from
Form 323 ............................................................................................ 19. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
20. Public Infrastructure Tax Credit from Form 325 .................................. 20. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
21. Drug Donation Program Tax Credit from Form 326 ............................ 21. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
22. Film and Digital Media Tax Credit from Form 327 .............................. 22. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
23. Tax Credit for Employers of Employees With Impairments from
Form 328 ............................................................................................ 23. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
24. Apprenticeship Program Tax Credit from Form 330 ........................... 24. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
25. Tax Credit for Employer of Organ/Bone Marrow Donor from
Form 331 ............................................................................................ 25. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
26. Tiered Subsidiary Dividend Pyramid Tax Credit from Form 332 ......... 26. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
27. Innovation Evergreen Fund Tax Credit from Form 334 ...................... 27. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
28. Unit Concrete Products Tax Credit from Form 335 ............................. 28. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
29. Other Tax Credit (see instructions) ..................................................... 29. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
30. Total tax credits – Add lines 1 through 29. Include here and on
page 1, line 2 ...................................................................................... 30. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 13
Unitary ID Number Unitary Group Name
NU
Part II – Refundable Tax Credits
Member Member Member Member Member Group Combined
Total
FEIN
1. Refundable portion of New Jobs Investment Tax Credit from
Form 304 ............................................................................................ 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Refundable portion of Angel Investor Tax Credit from Form 321 ........ 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Refundable portion of Business Employment Incentive Program Tax
Credit from Form 324 ......................................................................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Refundable portion of Pass-Through Business Alternative Income Tax
Credit from Form 329 ......................................................................... 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Other Tax Credit to be refunded ......................................................... 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Total Refundable Tax Credit to be refunded to individual members.
Enter here and on page 1, line 11a .................................................... 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. Balance of Refundable Tax Credit to be applied to the group. Enter
here and on page 1, line 11b .............................................................. 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Schedule A-4 Summary Schedule (See Instructions) .
Member Member Member Member Member Group Combined
Total
FEIN
PNOL Deduction Carryover
1. Form 500U, Section A, line 5 minus line 7 ............................................ 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Post Allocation NOL Carryover
2. Form 500U, Section B, line 5 minus line 14 .......................................... 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Schedule J Information
3. Total New Jersey receipts from Schedule J, line 6c ........................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Total receipts from all sales, services, rentals, royalties, and other
business transactions everywhere from Schedule J, line 7c .............. 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Allocation Factor from Schedule J, line 9 ........................................... 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Schedule O Information
6. New Jersey’s Taxable Portion from Schedule O, Part III, line 31 ....... 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Dividend Exclusion Information
7. Dividends from 80% or more owned subsidiaries from Schedule R,
line 4 ................................................................................................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. Dividends from 50% to below 80% subsidiaries from Schedule R,
line 6 ................................................................................................... 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. 5% Claw-back from Schedule R, line 8 .............................................. 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Dividend Exclusion from Schedule R, line 9 ....................................... 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 14
Unitary ID Number Unitary Group Name
NU
Schedule B The combined group must complete Schedule B.
Member Member Member Member Member Member
FEIN
Part I – Beginning of the Year by Member
Assets
1. Cash ................................................................................................... 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Trade notes and accounts receivable ................................................. 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Reserve for bad debts .................................................................... 2a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Loans to stockholders/affiliates .......................................................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Stock of subsidiaries........................................................................... 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Corporate stocks ................................................................................ 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Bonds, mortgages, and notes............................................................. 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. New Jersey state and local government obligations .......................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. All other government obligations ........................................................ 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Patents and copyrights ....................................................................... 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Deferred charges ................................................................................ 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. Goodwill .............................................................................................. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
12. All other intangible personal property (itemize) .................................... 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Total intangible personal property (total lines 1 to 12) ........................ 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Land ................................................................................................... 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
15. Buildings and other improvements ..................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 15a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
16. Machinery and equipment .................................................................. 16. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 16a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
17. Inventories .......................................................................................... 17. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
18. All other tangible personal property (net) (itemize on rider) ............... 18. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
19. Total real and tangible personal property (total lines 14 to 18) ........... 19. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
20. Total assets (add lines 13 and 19) ...................................................... 20. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Liabilities and Stockholder’s Equity
21. Accounts payable ............................................................................... 21. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
22. Mortgages, notes, bonds payable in less than 1 year (include schedule) . 22. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
23. Other current liabilities (include schedule) .......................................... 23. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
24. Loans from stockholders/affiliates ...................................................... 24. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
25. Mortgages, notes, bonds payable in 1 year or more (include schedule) ... 25. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
26. Other liabilities (include schedule) 2 ................................................... 26. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
27. Capital stock: (a) Preferred stock .................................................. 27a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Capital stock: (b) Common stock................................................... 27b. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
28. Paid-in or capital surplus .................................................................... 28. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
29. Retained earnings – appropriated (include schedule) ........................ 29. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
30. Retained earnings – unappropriated .................................................. 30. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
31. Adjustments to shareholders’ equity (include schedule) ..................... 31. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
32. Less cost of treasury stock ................................................................. 32. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
33. Total liabilities and stockholder’s equity (total lines 21 to 32) ............. 33. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 15
Unitary ID Number Unitary Group Name
NU
Schedule B The combined group must complete Schedule B.
(a) (b) (c)
Total Before Eliminations and Adjustments Eliminations and Adjustments Group Combined Total
(attach explanation)
Part II – Beginning of the Year Totals
Assets
1. Cash ................................................................................................... 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Trade notes and accounts receivable ................................................. 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Reserve for bad debts .................................................................... 2a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Loans to stockholders/affiliates .......................................................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Stock of subsidiaries........................................................................... 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Corporate stocks ................................................................................ 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Bonds, mortgages, and notes............................................................. 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. New Jersey state and local government obligations .......................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. All other government obligations ........................................................ 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Patents and copyrights ....................................................................... 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Deferred charges ................................................................................ 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. Goodwill .............................................................................................. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
12. All other intangible personal property (itemize) .................................... 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Total intangible personal property (total lines 1 to 12) ........................ 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Land ................................................................................................... 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
15. Buildings and other improvements ..................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 15a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
16. Machinery and equipment .................................................................. 16. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 16a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
17. Inventories .......................................................................................... 17. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
18. All other tangible personal property (net) (itemize on rider) ............... 18. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
19. Total real and tangible personal property (total lines 14 to 18) ........... 19. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
20. Total assets (add lines 13 and 19) ...................................................... 20. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Liabilities and Stockholder’s Equity
21. Accounts payable ............................................................................... 21. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
22. Mortgages, notes, bonds payable in less than 1 year (include schedule) . 22. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
23. Other current liabilities (include schedule) .......................................... 23. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
24. Loans from stockholders/affiliates ...................................................... 24. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
25. Mortgages, notes, bonds payable in 1 year or more (include schedule) ... 25. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
26. Other liabilities (include schedule) 2 ................................................... 26. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
27. Capital stock: (a) Preferred stock .................................................. 27a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Capital stock: (b) Common stock................................................... 27b. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
28. Paid-in or capital surplus .................................................................... 28. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
29. Retained earnings – appropriated (include schedule) ........................ 29. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
30. Retained earnings – unappropriated .................................................. 30. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
31. Adjustments to shareholders’ equity (include schedule) ..................... 31. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
32. Less cost of treasury stock ................................................................. 32. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
33. Total liabilities and stockholder’s equity (total lines 21 to 32) ............. 33. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 16
Unitary ID Number Unitary Group Name
NU
Schedule B The combined group must complete Schedule B.
Member Member Member Member Member Member
FEIN
PART III – End of the Year by Member
Assets
1. Cash ................................................................................................... 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Trade notes and accounts receivable ................................................. 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Reserve for bad debts .................................................................... 2a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Loans to stockholders/affiliates .......................................................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Stock of subsidiaries........................................................................... 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Corporate stocks ................................................................................ 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Bonds, mortgages, and notes............................................................. 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. New Jersey state and local government obligations .......................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. All other government obligations ........................................................ 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Patents and copyrights ....................................................................... 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Deferred charges ................................................................................ 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. Goodwill .............................................................................................. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
12. All other intangible personal property (itemize) .................................... 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Total intangible personal property (total lines 1 to 12) ........................ 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Land ................................................................................................... 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
15. Buildings and other improvements ..................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 15a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
16. Machinery and equipment .................................................................. 16. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 16a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
17. Inventories .......................................................................................... 17. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
18. All other tangible personal property (net) (itemize on rider) ............... 18. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
19. Total real and tangible personal property (total lines 14 to 18) ........... 19. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
20. Total assets (add lines 13 and 19) ...................................................... 20. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Liabilities and Stockholder’s Equity
21. Accounts payable ............................................................................... 21. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
22. Mortgages, notes, bonds payable in less than 1 year (include schedule) . 22. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
23. Other current liabilities (include schedule) .......................................... 23. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
24. Loans from stockholders/affiliates ...................................................... 24. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
25. Mortgages, notes, bonds payable in 1 year or more (include schedule) ... 25. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
26. Other liabilities (include schedule) 2 ................................................... 26. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
27. Capital stock: (a) Preferred stock .................................................. 27a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Capital stock: (b) Common stock................................................... 27b. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
28. Paid-in or capital surplus .................................................................... 28. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
29. Retained earnings – appropriated (include schedule) ........................ 29. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
30. Retained earnings – unappropriated .................................................. 30. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
31. Adjustments to shareholders’ equity (include schedule) ..................... 31. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
32. Less cost of treasury stock ................................................................. 32. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
33. Total liabilities and stockholder’s equity (total lines 21 to 32) ............. 33. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 17
Unitary ID Number Unitary Group Name
NU
Schedule B The combined group must complete Schedule B.
(a) (b) (c)
Total Before Eliminations and Adjust- Eliminations and Adjustments Group Combined Total
ments (attach explanation)
PART IV – End of the Year Totals
Assets
1. Cash ................................................................................................... 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Trade notes and accounts receivable ................................................. 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Reserve for bad debts .................................................................... 2a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. Loans to stockholders/affiliates .......................................................... 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. Stock of subsidiaries........................................................................... 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Corporate stocks ................................................................................ 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Bonds, mortgages, and notes............................................................. 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. New Jersey state and local government obligations .......................... 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
8. All other government obligations ........................................................ 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Patents and copyrights ....................................................................... 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Deferred charges ................................................................................ 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. Goodwill .............................................................................................. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
12. All other intangible personal property (itemize) .................................... 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Total intangible personal property (total lines 1 to 12) ........................ 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Land ................................................................................................... 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
15. Buildings and other improvements ..................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 15a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
16. Machinery and equipment .................................................................. 16. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
a. Less accumulated depreciation ...................................................... 16a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
17. Inventories .......................................................................................... 17. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
18. All other tangible personal property (net) (itemize on rider) ............... 18. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
19. Total real and tangible personal property (total lines 14 to 18) ........... 19. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
20. Total assets (add lines 13 and 19) ...................................................... 20. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Liabilities and Stockholder’s Equity
21. Accounts payable ............................................................................... 21. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
22. Mortgages, notes, bonds payable in less than 1 year (include schedule) . 22. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
23. Other current liabilities (include schedule) .......................................... 23. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
24. Loans from stockholders/affiliates ...................................................... 24. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
25. Mortgages, notes, bonds payable in 1 year or more (include schedule) ... 25. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
26. Other liabilities (include schedule) 2 ................................................... 26. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
27. Capital stock: (a) Preferred stock .................................................. 27a. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Capital stock: (b) Common stock................................................... 27b. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
28. Paid-in or capital surplus .................................................................... 28. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
29. Retained earnings – appropriated (include schedule) ........................ 29. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
30. Retained earnings – unappropriated .................................................. 30. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
31. Adjustments to shareholders’ equity (include schedule) ..................... 31. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
32. Less cost of treasury stock ................................................................. 32. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
33. Total liabilities and stockholder’s equity (total lines 21 to 32) ............. 33. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 18
Unitary ID Number Unitary Group Name
NU
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.
(a) (b) (c) Percentage of Corporation Stock Owned
(f)
Name of Officer Social Security Number Percent of Time Devoted to (d) (e) Amount of Compensation
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
Taxes (See Instructions)
Schedule H Include all taxes paid or accrued during the accounting period wherever deducted on Schedule A.
(a) (b) (c) (d) (e) (f)
Corporation Corporation Other Taxes/Licenses
Franchise Business/ Property U.C.C. or (include schedule) Total
Business Taxes Occupancy Taxes Taxes Payroll Taxes
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.
Complete this schedule on a combined basis and include rider detailing the information by member.
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2023 – CBT-100U – Page 19
Unitary ID Number Unitary Group Name
NU
Schedule J Computation of Group and Members’ Allocation Factors (See Instructions)
The combined group must complete Schedule J. The receipts must match the income included in entire net income and should not include receipts attributable to items excluded from entire net income.
Services are sourced based on market sourcing.
NOTE: Airlines and transportation companies, see instructions.
NOTE: For privilege periods ending on and after July 31, 2023, all combined groups must use the Finnigan Method.
Is 50% or more of the group’s income derived from transportation of freight by air or ground?............................................................Yes OR No
Member Member Member Member Member Group Combined
Total
FEIN
Receipts
1. From sales of tangible personal property shipped to points within NJ .... 1. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
2. From services if the benefit of the service is received in New Jersey .... 2. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
3.From rentals of property situated in New Jersey ................................ 3. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
4. From royalties for the use in NJ of patents, copyrights, and trademarks .... 4. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
5. All other business receipts earned in New Jersey (see instructions) ......... 5. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
6. a. Total New Jersey receipts (total of lines 1 through 5) ...................... 6a. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
b. Intercompany eliminations ........................................................... 6b. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
c. Net New Jersey receipts – Subtract line 6b from line 6a .................. 6c. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
7. a. Total receipts from all sales, services, rentals, royalties, and other
business transactions everywhere ..................................................... 7a. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
b. Intercompany eliminations ........................................................... 7b. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
c. Net receipts from everywhere – Subtract line 7b from line 7a ........... 7c. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
8. Group Denominator (enter amount from Group Combined Total column
of line 7c) ................................................................................................ 8. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
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 factor
from the Group Combined Total column onto Schedule A, Section II,
Part II, line 20, column (c)....................................................................... 9. XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX XXXXXXXXX
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2023 – CBT-100U – Page 20
Unitary ID Number Unitary Group Name
NU
Schedule P-1 Partnership Investment Analysis (See Instructions)
Part I – Partnership Information
(1) (3) (4) (5) (6)
Partnership, LLC, or Other Entity Information Tax Accounting Method New Jersey Tax Payments Made on Behalf of Member by
(2) Nexus Partnerships
Percentage
of
Name Federal ID Number Partner Partner Through
Ownership Limited General Flow Separate Accounting* Yes No Dollar Amount Member FEIN
Enter total of column 6 here and on page 1, line 10 ............................................................................................................................................................
*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 to New Jersey
Nonunitary Partnership’s Distributive Share of Income/ Partnership’s Allocation Factor (Multiply Column 2 by Column 3)
Federal ID Number Loss from Nonunitary Partner- (see instructions)
ship
1. XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
2. XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
3. XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX
4. Total column 2. Enter amount here and Schedule A, Section II, Part II, line 14b, column (c) ...................................................................................... XXXXXXXXXXXXXXXXX
5. Total column 4. Enter amount here and Schedule A, Section II, Part III, line 2b, column (c) ....................................................................................... XXXXXXXXXXXXXXXXX
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2023 – CBT-100U – Page 21
Unitary ID Number Unitary Group Name
NU
Schedule PC Per Capita Licensed Professional Fee
Read the Instructions Before Completing This Form
Member Member Member Member Member Group Combined
Total
FEIN
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? XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
* 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 professionals, 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. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
b. Multiply line 1a by $150 ....................................................................... 1b. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
2. a. Enter number of nonresident professionals without physical nexus
with New Jersey .................................................................................. 2a. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
b. Multiply line 2a by $150 and multiply the result by the allocation
factor of the PC .................................................................................... 2b. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
3. Total Fee Due – Add line 1b and line 2b ................................................. 3. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
4. Installment Payment – 50% of line 3 ...................................................... 4. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
5. Total Fee Due (line 3 plus line 4) ............................................................ 5. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
6. Less prior year 50% installment payment and credit (if applicable) ....... 6. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
7. Balance of Fee Due (line 5 minus line 6) ............................................... 7. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
8. Credit to next year’s Professional Corporation Fee. If line 7 is less than
zero, enter the amount here ................................................................... 8. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
9. Total Professional Corporation Fees. If line 7 is zero or more, include
the amount here and on page 1, line 7 of Form CBT-100U.................... 9. XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX
Schedule R Dividend Exclusion (See instructions)
Group Combined Total
1. Enter the total dividends and deemed dividends reported on Schedule A ................................................................................................................................... 1. XXXXXXXXXXXXXX
2. Enter amount from Schedule PT, Section D, line 3 ........................................................................................................................................................................... 2. XXXXXXXXXXXXXX
3. Dividends eligible for dividend exclusion – Subtract line 2 from line 1 .......................................................................................................................................... 3. XXXXXXXXXXXXXX
4. Dividends included in line 3 from 80% or more owned subsidiaries.............................................................................................................................................. 4. XXXXXXXXXXXXXX
5. Dividends included in line 3 from 50% but less than 80% owned subsidiaries ............................................................................................................................. 5. XXXXXXXXXXXXXX
6. Multiply line 5 by 50% ......................................................................................................................................................................................................................... 6. XXXXXXXXXXXXXX
7. Add line 4 and line 6 ...................................................................................................................................................................................................................... 7. XXXXXXXXXXXXXX
8. Multiply line 3 by 5% ..................................................................................................................................................................................................................... 8. XXXXXXXXXXXXXX
9. Dividend Exclusion: Subtract line 8 from line 7. Enter the result here and on Schedule A, Section II, Part II, line 9, column (c) ................................................. 9. XXXXXXXXXXXXXX
Combined group filers complete this schedule on a combined basis and include rider detailing the information by member.
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2023 – CBT-100U – Page 22
Unitary ID Number Unitary Group Name
NU
Schedule S Depreciation and Safe Harbor Leasing
Member Member Member Member Member Group Combined
Total
FEIN
1. IRC § 179 Deduction .......................................................................... 1. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
2. Special Depreciation Allowance – for qualified property placed in
service during the tax year ................................................................. 2. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
3. MACRS ................................................................................................. 3. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
4. ACRS.................................................................................................. 4. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
5. Other Depreciation ............................................................................. 5. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
6. Listed Property .................................................................................... 6. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
7. Total federal depreciation claimed in arriving at Schedule A, Sections I
and II, Part II, line 1c............................................................................. 7. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
Include Federal Form 4562 and Federal Depreciation Worksheet
Modification at Schedule A, Part II, line 6 or line 10 – Depreciation and Certain Safe Harbor Lease Transactions
8. Prior year New Jersey depreciation (see instructions) ....................... 8. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
9. Current year New Jersey depreciation (see instructions). Enter total
from Depreciation Worksheet I .......................................................... 9. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
10. Total New Jersey Depreciation. Add lines 8 and 9 ............................ 10. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
11. IRC § 179 limitation – Enter the lesser of line 1 or $25,000 .............. 11. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
12. Accumulated MACRS or bonus depreciation over accumulated New
Jersey depreciation on physical disposal of recovery property. Enter
total from Depreciation Worksheet II ................................................. 12. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
13. Other additions (include an explanation/reconciliation) ...................... 13. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
14. Other deductions (include an explanation/reconciliation)................... 14. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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 Sched-
ule A, Sections I and II, Part II, line 6. If line 15 is negative, enter at
Schedule A, Part II, line 10) ............................................................... 15. XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX
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2023 – CBT-100U – Page 23
Unitary ID Number Unitary Group Name
NU
New Jersey Depreciation Worksheet I (See instructions)
(A) (B) (C) (D) (E) (F) (G)
Classification of Property Basis for Depreciation Bonus Depreciation (30% Convention Method Federal Depreciation New Jersey Depreciation
or 50%) 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) .................................................................................................................................................................................................................................... XXXXXXXXXXXXX
New Jersey Depreciation Worksheet II – Disposal of Recovery Property (See Instructions)
(A) (B) (C) (D) (E) (F)
Description of Property Date Acquired: month, day, Date Sold: Federal Depreciation New Jersey Depreciation Excess/Deficiency
year month, day, year
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 (Enter amount on Schedule S, line 12) ............................................................................................................................................................................................................................ XXXXXXXXXXXXXX
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Unitary ID Number Unitary Group Name
NU
Computation of Prior Net Operating Loss Conversion Carryover (PNOL) and Post
Form 500U Allocation Net Operating Loss (NOL) Deductions
Complete this form only if the allocated entire net income/(loss) from Schedule A, Section II, Part II, line 23 is positive (income).
Section A – Computation of Prior Net Operating Losses (PNOL) Deduction from periods ending PRIOR to July 31, 2019
Group Combined
1. Prior Net Operating Loss Conversion Carryover (PNOL) – Enter the amount from Form 500U-P, Part II,
line 22 ......................................................................................................................................................... 1. XXXXXXXXXXXXXX
2. Enter the portion of line 1 previously deducted (see instructions) .................................................................. 2. XXXXXXXXXXXXXX
3. Enter the portion of line 1 that expired........................................................................................................ 3. XXXXXXXXXXXXXX
4. 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*...................... 4. XXXXXXXXXXXXXX
5. PNOL available in the current tax year – Subtract lines 2, 3, and 4 from line 1................................................... 5. XXXXXXXXXXXXXX
6. Enter the amount from Schedule A, Section II, Part II, line 23 (if zero or less, enter zero) .......................... 6. XXXXXXXXXXXXXX
7. Current tax year’s PNOL deduction – Enter the lesser of line 5 or line 6 here and on Section B, line 7
and Section C, line 1 .................................................................................................................................. 7. 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).
Section B – Post Allocation Net Operating Losses (NOLs) For Tax Years Ending ON AND AFTER July 31, 2019
Group Combined
1. Post Allocation Net Operating Loss Carryover – Enter the amount from Form 500U-PA, line 22 .............. 1. XXXXXXXXXXXXXX
2. Enter the portion of line 1 previously deducted (see instructions) ................................................................... 2. XXXXXXXXXXXXXX
3. Enter the portion of line 1 that expired (after 20 privilege periods) .................................................................... 3. XXXXXXXXXXXXXX
(see instructions) .......................................................................................................................................
4. Enter the amount of any adjustments required under provisions of the federal Internal Revenue Code 4. XXXXXXXXXXXXXX
5. Post Allocation NOL Available – Subtract lines 2, 3, and 4, from line 1 (if zero or less, enter zero) (see
instructions) (include rider detailing any adjustments)................................................................................ 5. XXXXXXXXXXXXXX
6. Enter the amount from Schedule A, Section II, Part II, line 23 ....................................................................... 6. XXXXXXXXXXXXXX
7. Enter the PNOL claimed on Section A, line 7 .............................................................................................. 7. XXXXXXXXXXXXXX
8. Taxable Net Income subject to Post-Allocation Net Operating Loss (NOL) deduction – Subtract line 7
from line 6 (if zero or less, enter zero and on line 2 of section 3 and stop here) ........................................ 8. XXXXXXXXXXXXXX
9. Portion of line 5 generated for privilege periods ending after July 31, 2019, but beginning before
August 1, 2023 ........................................................................................................................................... 9. XXXXXXXXXXXXXX
10. Portion of line 5 generated for privilege periods beginning after July 31, 2023 .......................................... 10. XXXXXXXXXXXXXX
11. Subtract line 9 from line 8 ........................................................................................................................... 11. XXXXXXXXXXXXXX
12. Enter 80% of line 11 ................................................................................................................................... 12. XXXXXXXXXXXXXX
13. Add line 9 to the lesser of line 10 or line 12................................................................................................ 13. XXXXXXXXXXXXXX
14. Amount of combined group’s current year NOL deduction. Enter the lesser of line 8 or line 13 here and
on Section C, line 2 .................................................................................................................................... 14. XXXXXXXXXXXXXX
Section C – Total Net Operating Loss Deduction
1. Current tax year’s PNOL deduction (from Section A, line 7) ...................................................................... 1. XXXXXXXXXXXXXX
2. Current tax year’s NOL deduction (from Section B, line 14) ....................................................................... 2. XXXXXXXXXXXXXX
3. Total Net Operating Losses used in current tax year – Add lines 1 and 2. Enter here and on Schedule A,
Section II, Part II, line 24, column (c).......................................................................................................... 3. XXXXXXXXXXXXXX
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Unitary ID Number Unitary Group Name
NU
Form 500U-P Prior Net Operating Loss Carryovers (PNOL) For Tax Periods Ending PRIOR TO July 31, 2019
Member Member
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
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Unitary ID Number Unitary Group Name
NU
Member Member
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
22. Aggregate Total Converted Prior Net Operating Losses of the Combined
Group.......................................................................................................... 22. XXXXXXXXXXXXXXXXXXXXX
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Unitary ID Number Unitary Group Name
NU
Post Allocation Net Operating Loss Carryovers (NOL) For Tax Periods Ending ON AND
Form 500U-PA AFTER July 31, 2019
Member Member
Member FEIN
Member Name
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
22. Aggregate Total Post Allocation Net Operating Losses of the Combined
Group.......................................................................................................... 22. XXXXXXXXXXXXXXXXXXXXX
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