A number of clients have received notices going back several years regarding NJ CBT-100S minimum tax computations.  The notices are correct.  The Lacerte program calculated the minimum tax as $375 regardless of reported gross receipts.  $375 is the minimum tax for S Corporations with revenue under 100K.  The minimum increases as revenue increases above 100K.  The program failed to calculate the correct minimum.  Anyone else have this problem.  I have to reimburse the penalty & interest charges to these clients.