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.
Last updated:
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 Revenue and Enterprise Services, payroll closure
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.
Our fee. $180 per state, flat. State fees are passed through at cost.
What New Jersey actually requires
New Jersey ends employer tax eligibility in one registration change, not in separate filings at Labor and at Taxation. The Division of Revenue and Enterprise Services takes “End tax eligibilities” on the online REG-C-L (or a paper REG-C-L). Taxation's own FAQ points businesses to that same form and to publication ANJ-13, Ending Your Tax Registration in New Jersey.
Division of Revenue, registration records · Division of Taxation FAQ
Ending eligibility does not file the last returns. Employers still file the Employer's Quarterly Report (NJ-927 or NJ-927-W) and the Employer Report of Wages Paid (WR-30) by the 30th day of the month after the quarter ends, and Labor requires the NJ-927 even when there was no payroll in the quarter. The annual reconciliation, NJ-W-3, is due on or before February 15 after the calendar year. If the business is sold or no one is working, Labor's Employer Accounts handbook says to notify the Employer Status Section so reporting liability can be ended.
Taxation, employer withholding · Labor, Employer Accounts handbook
When you have to close or cancel
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 any outstanding final returns, submit each cancellation, and follow up until every agency confirms in writing. You keep the client. We never email them.
Ending New Jersey's combined employer registration does not open the next state's accounts. If this client is hiring elsewhere, payroll tax registration covers the withholding and unemployment accounts payroll software will not open.
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.
Dissolving the company is not the same as closing the tax accounts
Articles of dissolution leave the withholding, unemployment, and sales tax accounts open, and those agencies keep expecting returns until each one is closed with them. That is the separate filing that stops the notices.
How New Jersey compares
Every state closes them differently. The table compares New Jersey with the other states we have documented, agency by agency.
For CPAs and bookkeepers
Send the state, the last payroll or sale date, and the account numbers. The written confirmations come back to you. We do not dissolve the company and we do not take over payroll.
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.
The forms behind this filing
Agency details verified 2026-08-03
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.