When a business entity is closing its operation in New Jersey, steps must be taken to remove the entity from the tax and public records. Technically, domestic corporations will dissolve, LLCs/LPs/LLPs will cancel and foreign corporations will withdraw. In all cases, the business must be in good standing. In addition, a Tax Clearance Certificate must be issued for both domestic and foreign for-profit corporations with assets.
Effective July 1, 2003, all documents for dissolution or withdrawal, including the request for the tax clearance will be submitted together as part of a package to the Division of Revenue. Click here to access the online service for dissolutions, cancellations and withdrawals.
NOTE: General Partnerships and Proprietorships are NOT subject to the filing requirements set forth on this page. However, General Partnerships and Proprietorships ending their business operations should take care to properly close out their tax liabilities by filing the applicable changes to their tax/employer account records. (See the Division of Taxation's publication on ending your tax registration in New Jersey (ANJ-13 [pdf 140KB]) and How do I change my Tax/Employer registration? )
If you have any questions concerning the Tax Clearance Certificate or the resolution of tax issues, please call the Division of Taxation at 609.292.6400 for assistance. Please note that the issuance of the Tax Clearance Certificate is a lengthy process and may take several months. Other questions regarding this process should be directed to the Division of Revenue by e-mail or by calling 609.292.9292.