NJ Business Alternative Income Tax (BAIT)

Effective for tax years beginning on or after 1/1/2020, NJ Pass-Through Businesses can elect to pay tax due on the owner’s share of distributive proceeds. Click on the links below for more info.

NJ Division of Taxation Main BAIT page

NJ Division of Taxation BAIT FAQs

NJ Division of Taxation BAIT Forms

NJCPA Article

October 2015 Rock Ridge Lake Tree Line