I have had this same issue with Turbotax  Business for three years now. In 2018 after hours with intuit support it was blamed on the state of NJ. No resolution came from Intuit, I had to mail that return in even though all CBT-100 were supposed to be submitted to the state of NJ Electronically. Last year I had the problem a 2nd time, so I went onto the State of NJ's site and entered the return manually (using the Turbotax return info) and the amount on line 24 is to be re-set to zero if the calculated result that it reports is less than 0, and therefore the 0 was accepted on the states system.

I now have the issue again and would like to see it solved by Turbotax, as I think 3 years is more yhan enough time!

The error when attempting to file electronically from Turbotax is: Check This Entry
CBT-100, p4-5 Sch A, Part II, LN24 is invalid for State Electronic Filing. Negative numbers are not allowed on this field.

The states CBT-100 instructions for line 24 are: 

Line 24 – Allocated entire net income before post allocation net operating loss deduction
Subtract line 23 from line 22 and enter the result.
• If the amount is zero or less, skip lines 25 through 28 and
enter zero on line 29.
• If the amount is a positive number, continue to line 25.

So it appears the states published instructions may conflict with how the state form works, and further Turbotax does not handle it at all, it just issues the error and leaves the filer hanging! 

In any case Turbotax needs to work this out with the state of NJ and take care of this issue on behalf of its customers, rather than leaving them in the lurch as they have done thus far.