New Jersey · Payroll closure
Close a New Jersey payroll tax account.
New Jersey is one of the more sensible states to wind down. Withholding, unemployment, and disability all end through a single registration change rather than separate filings at separate departments. The part that trips people is the final NJ-927, which has its own deadline and has to be marked as final.
Who you are dealing with
New Jersey Division of Revenue and Enterprise Services
- Handles:
- Ending tax eligibility for withholding, unemployment, and disability together
- System:
- Online Registration Change service
- Form:
- REG-C, Request for Change of Registration Information, or REG-C-L by mail. Online, select End Tax Eligibility, then GIT-ER, UI, and DI, and enter the date wages ceased
- Phone:
- 609-633-6400
New Jersey Division of Taxation
- Handles:
- The final employer quarterly return
- System:
- Employer Payroll Tax filing services
- Form:
- NJ-927, NJ-927-W, or NJ-927-H, marked Final Return
- Phone:
- 609-633-6400
State fee. $0. New Jersey does not charge to end a tax registration or to file a final return. Any balance owed still has to be cleared.
When you have to close
You end the registration on the date payment of wages ceased, and that date is what the state records. It applies whether you closed, sold, or moved your last New Jersey employee out of state. Getting the date right matters, because it determines which quarter is your last reporting obligation.
Final returns come first
The last NJ-927, NJ-927-W, or NJ-927-H has to be marked Final Return, and it is due within 30 days after the end of the month in which the business or the wage payments ceased. Wage reporting on the WR-30 follows the same wind-down. File the final return and submit the registration change together, because a registration ended without a final return leaves an open filing obligation behind it.
How long it takes
New Jersey does not publish a processing time for a registration change. Because the change is submitted rather than approved on the spot, we confirm the accounts show as ended before we call the job done.
What we do
We confirm which accounts are open, file the final returns if they are still outstanding, submit the cancellation to each agency, and follow up until both are confirmed closed. You get the written confirmations. One flat price, and the state charges nothing to close.
What makes New Jersey harder than average
- The deadline is measured oddly. It is 30 days after the end of the month in which wages ceased, not 30 days after the last payroll and not the normal quarterly date. Stop paying wages on March 2 and the clock still runs from March 31.
- The final return has to be marked final, explicitly. An ordinary last return that is not flagged leaves the state expecting the next one, which is how a closed business starts collecting notices.
- Three tax types hide behind one selection. In the online registration change you pick GIT-ER, UI, and DI. Miss one and part of the registration stays open while the rest ends.
- The good news, and it is real: unlike Pennsylvania or New York, New Jersey does not make you chase a second department for unemployment. One registration change covers withholding, unemployment, and disability together.
Questions and answers
Do I have to contact the New Jersey Department of Labor separately?
No, and that makes New Jersey easier than most of its neighbors. Withholding, unemployment, and disability all end through one registration change with the Division of Revenue and Enterprise Services rather than through separate filings at separate departments.
When is the final NJ-927 due?
Within 30 days after the end of the month in which the business or the payment of wages ceased. It is measured from the end of that month, not from the last payroll date, which is why it catches people out.
What happens if I end the registration but never file the final return?
The filing obligation stays open even though the registration is ended, and the state keeps expecting a return it is not going to get. That is the most common way a properly closed New Jersey business still ends up with notices.
Can I do this by mail instead of online?
Yes. Form REG-C, REG-C-H, or REG-C-L can be mailed in to report the date operations and wage payments ceased. Online is faster and gives you a record, so it is what we use unless there is a reason not to.
What do you need from me to start?
The legal name and FEIN, the New Jersey taxpayer identification number, the date wages ceased, and whether the final NJ-927 and WR-30 have already been filed.
Agency details verified 2026-08-03