About New Jersey Taxes - Ending Your Tax Registration in New Jersey - Publication ANJ-13

Sep 19, 2026

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Provides guidance for businesses and organizations on formally ending tax registration in New Jersey, including cases such as sale, closure, or failure to begin operations after registering. Details required notifications to the State and the consequences of not notifying, including delinquency notices. Includes step-by-step closing procedures for Sales and Use Tax, Gross Income Tax withholding, and other taxes, as well as extra requirements for corporations and different procedures for LLCs, limited partnerships, and limited liability partnerships.

LanguageEnglish

CategoryLetters

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Introduction

Who must end tax registration

Sales & Use Tax

Gross Income Tax

Other Taxes

Corporations

LLCs, LPs, and LLPs

About New Jersey Taxes Ending Your Tax Registration in New Jersey Publication ANJ-13 Introduction Businesses (or other organizations) that are registered with the State of New Jersey for tax purposes must formally end their registration if they: 􀁸 Are sold; 􀁸 Close; 􀁸 Do not start after having registered. You must notify the State that your business or organization is no longer operating in New Jersey. If you do not, you may receive Notices of Delinquency from the Division of Taxation for any tax returns due but not filed. All Taxpayers All businesses (or other organizations) must follow certain steps when ending business in New Jersey. The taxes they are registered for determine the steps they must take. Corporations, limited liability companies (LLCs), limited partnerships (LPs), and limited liability partnerships (LLPs) also must take additional steps to remove their business from the State’s public records. Sales & Use Tax Businesses that are registered to collect New Jersey Sales Tax, pay Use Tax, and/or accept exemption certificates (e.g., Forms ST-3 or ST-4) must: 1. File an ending quarterly Sales and Use Tax return by the due date for the last quarter the business or organization was open, even if there is no Sales or Use Tax due for that quarter. If monthly returns also are required, they must be filed by the due date(s); 2. Submit a Request for Change of Registration Information ( Form REG-C-L) online or by mail to notify the State of the date that operations ended; 3. Complete the back of the Certificate of Authority for Sales Tax and the Business Registration Certificate (if the business has one) . Enter the last day of business and the name of any successor (if the business was sold or merged) . If the business does not have the Certificate of Authority for Sales Tax that was issued, it must notify the State of this fact in writing at the address below; 4. Return the Certificate of Authority, Business Registration Certificate (if applicable), and the REG-C-L form to: New Jersey Division of Revenue and Enterprise Services Client Registration Bureau PO Box 252 Trenton, NJ 08646-0252 If an Online Registration Change was submitted, mail only the Certificate(s) . Gross Income Tax Businesses that withhold New Jersey Income Tax from wages, pension/annuity payments, or gambling winnings and end business must: 1. Provide each employee or recipient of other payments with a copy of his or her Form W-2, Form 1099-R, or other recipient statement, within 30 days from the date of the last payment; 2. File an ending quarterly return ( Form NJ-927 or NJ-927-W) or annual return (Form NJ-927-H) of New Jersey Income Tax withheld by the due date. The return must be filed even if the amount withheld for the filing period is zero; 3. File a Reconciliation of Tax Withheld ( Form NJ-W-3) along with the appropriate Forms W-2, Forms 1099-R, and/or Schedule NJ-W3-G, the corresponding recipient statements (Forms W-2G, 1042-S), and a totaled listing of the amounts of New Jersey Income Tax withheld. Form NJ-W-3 must be filed by the last day of the month that follows the due date of the final Form NJ-927 or NJ-927-W. Form NJ-927-H filers must file Form NJ-W-3 by the last day of February following the close of the calendar year that payment of wages ended; 4. Submit a Request for Change of Registration Information ( Form REG-C-L) online or by mail to notify the State of the date that operations (and payment of wages) ended. Other Taxes Businesses that are not registered for Income Tax withholding or Sales Tax must: 1. File final returns for all years and/or periods for all applicable taxes, and 2. Report their change of tax/registration information by completing Form REG-C-L online or by mail, or notify the State by letter at: New Jersey Division of Revenue and Enterprise Services Client Registration Bureau PO Box 252 Trenton, NJ 08646-0252 This notification must include:

FAQs

When must a business formally end its New Jersey tax registration?

A business must end its tax registration when it is sold, closes, or does not start operations after registering. It must notify the State that it is no longer operating in New Jersey for tax purposes.

What steps are required to end Sales and Use Tax registration?

Businesses must file an ending quarterly Sales and Use Tax return for the last quarter open, submit a Request for Change of Registration Information (Form REG-C-L), complete and return required certificates, and mail the forms and certificates to the New Jersey Division of Revenue and Enterprise Services.

What additional steps are required for corporations ending business in New Jersey?

Corporations must submit the appropriate dissolution/withdrawal/cancellation form, file an Estimated Summary Tax Return (Form A-5052-TC) with required schedules and affidavit and any payment due, and file an Application for Tax Clearance (Form A-5088-TC). They must also file all returns due and pay any amounts due, and a final Corporation Business Tax return within 30 days of dissolution or withdrawal.

Sep 19, 2026

Upload by Blaney