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:
"Taxpayers filing a CBT-100, BFC-1, or CBT-100S, with an original due date of November 15, 2018, December 15, 2018, or January 15, 2019, (i.e., fiscal tax year filers which had a tax year ending July 31, 2018, August 31 ,2018, September 30,2018, respectively) were granted an automatic extension to file their tax returns by February 15, 2019. We will not charge late filing penalties or interest if the returns were filed by the extended due date. The extension applies only to the filing of the return. It did not extend the time to make all required payments. Affected taxpayers that applied for an extension of time to file have 6 months from the original due date to file their tax returns."
This automatic extension only applies to the state CBT-100, BFC-1, 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.