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The 2009 New Jersey Corporation Business Tax Return, Form CBT-100, and instructions are included in this packet. As indicated on the top of page 1 of the Every corporation that elects to be a New. Jersey S corporation must file a “New Jersey S Corporation or New Jersey QSSS Election” (Form CBT-2553) within one. New Jersey S Corporation & QSSS Election Form, Certification (CBT-2553 & CBT-2553 Cert) . . . . . 41. Request for Cigarette/Motor Fuel License Application CBT100 Instructions. Division of Taxation. Corporation Tax. Instructions For Corporation Business Tax Return. (Form CBT-100 - 2019). Electronic File Mandate. New Jersey QSSS Election” (Form CBT-2553) within one calendar month subsequent to the Federal S corporation filing requirement. (c) TRANSACTING. BUSINESS. Instructions for New Jersey S Corporation Certification (CBT-2553 Cert)… payment of withholdings by means of Electronic Funds Transfer (EFT).CBT-2553, NJ S CORPORATION OR NJ QSSS ELECTION ; CBT-2553-R · RETROACTIVE S ELECTION APPLICATION ; EFT1 INSTRUCTIONS, INSTRUCTIONS FOR COMPLETING THE FORMS EFT1-C