Due to precautionary measures related to COVID-19, the Division of Revenue and Enterprise Services is operating with reduced staffing. This will result in delays in processing work requests for various paper-based business registry transactions delivered over the counter to 33 West State Street or via mail to any of our post office boxes. The delays will affect requests for filing paper business formation and amendment documents and fulfilling orders for various paper-based certifications/reports such as business status reports, records requests and standing certificates, as well as Apostille certificates. During the emergency period, we will not be able to track the status of individual work requests.
We recommend that the general public and business community use our electronic filing and information services in place of paper-based work requests whenever possible. Review the links to the many online services we offer by reviewing the information on this web site.
Also note that our walk-in service area at our Trenton office (33 West State Street, 5th Floor) is closed to the public until further notice. Our secure drop box at the Trenton office is available for the submission of paper filings and records requests only.
Our call center is operating with reduced staff and is open Monday through Thursday, closed Friday. You may experience significant wait times or delays in responses to telephone inquiries, emails or general correspondence.
Individuals and business representatives are encouraged to use the following avenues as alternatives for the time being:
Please check back here for updates and announcements on reopenings.
Corporations may elect to register in New Jersey as a Sub-Chapter S corporation. Since the S corporation status for federal purposes does not automatically flow through for New Jersey state purposes, you must apply for S corporation status in this state and receive approval of the election. Without this filing and approval, your filings in New Jersey will be considered as those of a standard C corporation with all the rates that apply to that designation.
The steps to apply for S Corp status in New Jersey are as follows:
For the election to be in effect for the current tax year, the New Jersey S Corporation Election must be filed within 3 ½ months from the beginning of the fiscal year. For example, filing of the election for a fiscal period beginning July 1 must be done by October 15. The postmark date is used as the filing date. To ensure proper proof of filing, we suggest that the S Corporation election documents be sent by registered mail or courier service.
Every shareholder of the corporation must consent to this election. Out-of-state corporations must be authorized to do business in New Jersey. Within 30 days after filing, the Division of Revenue and Enterprise Services will notify you whether or not your election is accepted.
Once an election is made and accepted, a corporation may remain a New Jersey S corporation as long as it is a Federal S corporation. To revoke an election, a letter of revocation must be filed with the NJ Division of Revenue and Enterprise Services, Client Registration-S Corp, PO Box 252, Trenton, NJ 08646-0252. The letter must be signed by all shareholders holding more than 50% of the outstanding shares of stock on the day of the revocation and filed with a copy of the original election form. The filing deadline for a letter of revocation is on or before the last day of the first tax year of the election.