The form is online and there is no fee. General Questions: What types of entities are on file with the Corporations Division?What type of entity should I form? The credit may be used to offset 100 percent of the taxpayer's Georgia state income tax liability in the taxable year. A taxpayer is entitled to fully deduct costs of fixed assets (excluding those contributed to capital) in the year when the fixed assets are put into operation. Use the free New Jersey Online Filing Service to file your 2024 NJ-1040 return. It's simple and easy to follow the instructions, complete your NJ tax return,.