INSTRUCTIONS FOR FILING ON-LINE ANNUAL REPORTS

Important Background Information -- All for-profit corporations (domestic and foreign) must submit annual reports and the associated $50 filing fee. Commencing in tax year 1999, the State of New Jersey integrated the annual report and corporate business tax systems. The streamlined system allows corporations to submit corporate tax payments and annual reports concurrently, thereby reducing paperwork and eliminating redundant and burdensome collection efforts. The on-line annual report filing service is designed to supplement this innovative new system.

FOR-PROFIT CORPORATIONS may now file annual reports on-line instead of using the new paper form (called the CAR-100). Beginning with filing year 1999, all filings made through this on-line service will be posted to one of the two years displayed in the "Filing Year" selection box shown on the filing screens.

If you need to determine the most recent year for which your corporation filed a report, access our on-line reporting service and obtain a status report. The report will indicate the most recent annual report on file. The report will also provide valuable information on the status of your corporation, business addresses on file for the public record and your registered agent and office address.

PLEASE NOTE: If your corporation has delinquent annual reports for any years prior to 1999, you will need to file back years and payments directly with the Division of Revenue, Business Support Services Bureau (Commercial Recording). Also, if your corporation is revoked or voided, you will need to reinstate it. Call 609-292-9292 for further guidance in these areas. (Select option 3 and then 8 to speak with a service representative.)

How to Pay the Annual Report Fee -- The basic filing fee is $50 per report. If you change your registered office and/or agent address through the annual report, you must pay an additional $25. (See below for information on changing registered agent/office.)

Your on-line submission will satisfy the legal requirements for submitting annual report information, but will not include the mandatory fee payment. However, you are still obligated to pay the annual report filing fee. This must be done in conjunction with your corporate tax payment. You may pay by check or electronic funds transfer (EFT) in accordance with the instructions provided in the Corporation Business Tax package. If you have CBT credit balances sufficient to cover the annual report fee, you may not need to submit payment; specifically, the balances will be used to cover the fee payment.

For more information on how to submit fee payments, call 609-292-6400. You may order a CBT package by calling 1-800-323-4400 (for in-State calls only) or 609-826-4400.

How to complete and Submit the On-line Form

You will be asked to supply the Federal Employer Identification Number for the Corporation, as well as the date (month and year) in which the Corporation filed its original Certificate of Incorporation or Certificate of Authority with the State of New Jersey. Once you have provided this information, you will be given two options for completing your report:

Option 1 -- No Change

The system will display all current annual report information or indicate if there is no information on file or incomplete information on file. If the displayed information is accurate and complete, you may check the "No Change" box, select a filing year and submit the information as your current annual report. If you need to make changes or there is no information or incomplete information on file, you will need to access the detailed filing screen.

SIGNATURE REQUIREMENT: If you choose to submit your current annual report information, you must sign the on-line form. The following are permitted to sign annual reports: Chairman of the Board, President, Vice-president, or Registered Agent. Fill in the name and title of the person signing the report. This information will constitute the signature.

Option 2 -- Detailed Filing

To complete the detailed filing screen, fill in the fields in accordance with the instructions below and then click the "Submit" button.

Annual Report Fields

1. Filing Year: Select one of the two years displayed.

2. Main Business or Headquarters Address: Please provide a complete address. This address need not be a New Jersey address. This field is required.

3. Principal Business Address: If you maintain a business office in New Jersey other than the Main Business Address, please provide the complete office address; otherwise, you may leave this field blank. If you provide a Principal Business Address, this address must be a New Jersey address.

4. Officers/Directors: List the names, titles, and addresses of the corporate officers/directors. You may use either home or business addresses for officers/directors. Please be aware that if you choose the detailed filing option, you must re-enter ALL officer/director information.

NOTE: You may enter up to five (5) officer/director entries on-line. If you have more than five entries, you may submit them on a paper continuation schedule to POB 308, Trenton, NJ 08625, ATTN: AR Schedules. Be sure to include the corporate name and FEIN, along with an authorized signature and date.

5. Registered Agent/Office: If you wish to change the registered agent and/or office, provide the information in the spaces provided, otherwise leave these spaces blank. If you submit a change, remember to add the $25 fee payment with your corporate tax payment.

Note: A registered agent may be an individual or corporation duly registered and in good standing with the State. The registered office must be a New Jersey street address. A post office (PO) box may be used only if the street address is listed as well.

6. SIGNATURE REQUIREMENT: The following are permitted to sign annual reports:

Chairman of the Board, President, Vice-president, or Registered Agent. Fill in the name and title of the person signing the report. This information will constitute the signature.



(I have read the instructions and wish to continue with my on-line filing.)