New Jersey Corporate and S-Corporate Differences Between Fiscal Year and Mid-Year Returns

What are the filing period differences between New Jersey fiscal year returns and mid-year returns?

New Jersey Filing Periods

Fiscal Year Returns:

Non-calendar year returns with a fiscal year end of January, February, March, April, May, or June. Similar to calendar year returns, these returns are always available in the Lacerte program. The forms are part of the "New Jersey (Non-MidYear)" form set. These returns will use the same forms as the calendar year forms. These returns can be electronically filed as early as the IRS go live date for that program's tax year.

Mid-Year Returns:

These are fiscal year returns but must have a fiscal year end of July, August, September, October, or November. These returns are usually not available until October. The forms are part of the "New Jersey (Mid-year)" form set. These returns apply the tax law changes for the upcoming tax year and should show the forms for the upcoming tax year. They cannot be electronically filed until the IRS go live date for the upcoming calendar year. The e-file availability for these returns are primarily dependent on the IRS go live date for business returns since they fall under the next tax year's filing.