New Jersey · Payroll tax account closure
Forms NJ-927 and WR-30, and how they end.
The NJ-927 is New Jersey's Employer's Quarterly Report, filed with the Division of Taxation, and the WR-30 is the Employer Report of Wages Paid, filed with the Department of Labor and Workforce Development. Every registered New Jersey employer files both each quarter, online, until the registration is formally ended.
Who you are dealing with
New Jersey Division of Taxation and Department of Labor and Workforce Development
- Handles:
- The NJ-927 family reports income tax withheld; the WR-30 reports wages paid per employee for the unemployment and disability programs. Both file through the Division of Revenue's online portal.
- System:
- NJ Division of Revenue online filing
- Form:
- The ending quarterly NJ-927 or NJ-927-W (or annual NJ-927-H), Form NJ-W-3 reconciliation, and Form REG-C-L notifying the state of the date wages ended
NJ Division of Taxation, Publication ANJ-13, ending your tax registration
State fee. $0. New Jersey publishes no fee for filing the ending returns or Form REG-C-L.
What the state asks for
- An ending quarterly return, NJ-927 or NJ-927-W, filed by the normal due date even if the amount withheld is zero
- Form NJ-W-3, the reconciliation, due by the last day of the month after the final NJ-927's due date
- Form REG-C-L, telling the state the date operations and payment of wages ended
- W-2 copies to each employee within 30 days of the last payment of wages
How long it takes
New Jersey does not publish a processing time for ending a payroll registration. The deadlines run against you, not the state: the ending NJ-927 is due on its normal quarterly date, the NJ-W-3 a month after that, and employee W-2s within 30 days of the last payment.
What we do
We prepare the ending NJ-927, the NJ-W-3 reconciliation, and the REG-C-L, file them in order, and follow up until the registration reads ended. You keep the client. We never email them.
What is the difference between the NJ-927 and the WR-30?
The NJ-927 is the Employer's Quarterly Report of income tax withheld, a Division of Taxation filing. The WR-30 is the Employer Report of Wages Paid, per employee, for the Department of Labor's programs. They file together each quarter through the same portal but they are different reports to different agencies.
How do I stop filing the NJ-927 and WR-30?
Formally end the registration. Publication ANJ-13 sets the sequence: file the ending quarterly return even if the withholding is zero, file the NJ-W-3 reconciliation by the last day of the following month, and submit Form REG-C-L with the date wages ended. Until that happens the quarterly obligation continues.
Do I still file if I had no payroll this quarter?
Yes. The ending return must be filed even if the amount withheld for the period is zero, and an open registration owes returns every quarter regardless of activity. Zero-wage quarters do not end the obligation; only ending the registration does.
Does ending the withholding registration also close the WR-30 obligation?
The published closure sequence in ANJ-13 covers the withholding side, and the WR-30 side sits with the Division of Employer Accounts at the Department of Labor. We treat the labor side as its own account to confirm closed, because New Jersey does not publish a single document saying one filing ends both.
When are W-2s due after the business stops paying wages?
Within 30 days of the last payment of wages, per Publication ANJ-13. That is usually well before the January deadline a normal year runs on, and it catches businesses that wind down mid-year.
Agency details verified 2026-09-30
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.