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6/16/2012 8:18:25 PM
Since you plan to close your NJ-based business, you must properly dissolve the business to avoid future business taxes, penalties and interest. When a business closes in NJ, you must remove the business entity from public and tax records. Otherwise, the NJ Division of Revenue will have no other way of knowing your business no longer operates. As of July 2003, the Division of Revenue automated the business cancellation process and all of the forms are available online, but certain businesses must submit additional documentation to complete the dissolution process. General proprietorships, partnerships and all other non-incorporated, for-profit businesses are not required to file for a dissolution certificate; they are only obligated to complete the business endings application. However, these business types must pay any outstanding taxes and fees and obtain a tax clearance certificate. In addition to obtaining a tax clearance certificate, you must change your tax registration records to reflect the business dissolution. You can complete the tax registration change forms, form REG-C-L, online or print and submit the form through the mail. If a business fails to properly dissolve, the NJ Division of Taxation forwards the business entity to their special procedures branch to recover outstanding liabilities. This section of the division will send you a demand of payment letter, and apply late payment fees and penalties to all outstanding liabilities. If you fail to respond to the special procedures branch's requests, the branch will forward your case to the NJ Superior Court for collection of outstanding taxes and fees, and you must pay a 10 percent collection fee in addition to the outstanding liabilities, late payment fees and liabilities. You need to pay remaining tax amounts and fees due to the NJ Division of Revenue and submit an online request to cancel the business using the NJ Division of Revenue website. Enter your 10-digit ID number issued by the NJ Division of Revenue when the business originally began operating in the state. Indicate that thebusiness operates as a sole proprietorship and communicate the date when the company came into existence. Dissolution of the NJ sole proprietorship becomes complete when tax payments are received along with the online dissolution request form.Youalso need to contact the city or county clerk's office where you operate to inform the county or city clerk's office that the sole proprietor is ending business and wants to cancel use of his assumed business name. This step is only necessary if you use an assumed name for business purposes.You also need to cancel permits and licenses with the issuing state or local agency. You must cancel all permits and licenses acquired while it was in business. This prevents you from incurring additional fees and penalties if another business uses the company's license or permit.
