The New Jersey Correction of Error — Case Information Statement (CIS) is a form issued by the New Jersey Department of the Treasury to report an error in a New Jersey tax filing. The form is used to request a correction of an error or omission in a taxpayer’s New Jersey taxes and to provide the necessary information to the Department to expedite the processing of the request. The form can be used for a variety of different tax types, including income, sales, and corporation business taxes. There are two types of New Jersey Correction of Error — Case Information Statement (CIS): for individuals and for businesses. The form for individuals is used to request a correction for any of the following taxes: Gross Income Tax, Corporation Business Tax, Business Employment Incentive Program Tax, Inheritance Tax, Estate Tax, Part Year Resident Gross Income Tax, and Nonresident Gross Income Tax. The form for businesses is used to request a correction for any of the following taxes: Corporation Business Tax, Business Employment Incentive Program Tax, Inheritance Tax, Estate Tax, Gross Income Tax, and Nonresident Gross Income Tax.