New Jersey is allowing for an automatic extension to file for some 2018 fiscal year returns.
Per the NJ Department of the Treasury Division of Taxation:
"The 2018 CBT-100, BFC-1, and CBT-100S returns are currently in the process of being finalized. Therefore, taxpayers filing a CBT-100, BFC-1, or CBT-100S, with an original due date of November 15, 2018, December 15, 2018, or January 2019, (i.e. fiscal tax year filers which had a tax year ending July 31, 2018, August 31, 2018, September 30, 2018, respectively) have been granted an automatic extension to file their tax returns by February 15, 2019. Taxpayers filing under this automatic extension will not be charged late filing penalties or interest if the returns are filed by the extended due date. The extension applies only to the filing of the return and does not extend the time to make all required payments."
This automatic extension only applies to the state CBT-100 or CBT-100S, not the federal return. Any payments are still required to be made on or before the due date that applies to the fiscal filer.