The NJ Reg C L form is an official document issued by the State of New Jersey's Division of Revenue, designated to report changes in registration information for businesses. This includes modifications in filing status, business activity, or identification information such as the business name, address, and identification number. It's crucial for businesses undergoing any changes to complete this form accurately, except for changes in ownership or business incorporation, which require a NJ-REG form.
In today's business climate, adaptability is key. The State of New Jersey, understanding this necessity, provides a streamlined process for businesses to report changes in their registration information through the REG-C-L form. This form is essential for entities looking to update their filing status, business activity, or any identification information such as business names, addresses, and identification numbers. It's noteworthy that the REG-C-L form is not applicable for changes in ownership or the incorporation of a business; such instances necessitate a different form, the NJ-REG. Designed with thoroughness in mind, the REG-C-L form requires current information to ensure accuracy in processing the requested changes. Aside from identity updates, the form accommodates seasonal businesses by allowing them to indicate the months they are operational. Additionally, if there have been changes in ownership or corporate officers, these can be detailed, alongside significant shifts in the business such as cessation of operations in certain areas or inception into new tax responsibilities. Attention to detail is paramount, as the form delineates specific sections to be completed based on entity type, further guiding businesses through the process of amending their records. Completing and submitting this form ensures compliance and accurate representation in the state's records, a non-negotiable aspect of conducting business effectively within New Jersey’s regulatory environment.
REG-C-L
STATE OF NEW JERSEY - DIVISION OF REVENUE
(8-05)
REQUEST FOR CHANGE OF REGISTRATION INFORMATION
MAIL TO: PO BOX 252 TRENTON, NJ
08646-0252
NO FEE REQUIRED
Use this form to report any change in filing status, business activity, or to change your identification information such as identification number, business and/or trade name, business address, mailing address, etc. DO NOT use this form for a change in ownership or an incorporation of a busi- ness. A NJ-REG must be completed for these changes.
A.CURRENT INFORMATION (must be completed to process this form) FEIN ____________________________________________
Name ______________________________________________________________________________________________________________
Address ____________________________________________________________________________________________________________
B.CHANGES TO IDENTIFICATION INFORMATION
FEIN -
Business Name
Reason for change of FEIN ________________________________________
(Corporations authorized by the NJ State Treasurer must file a corporate name change amendment, pg. 39)
Trade Name
Business Location: (Do not use P. O. Box for location address) Street ___________________________________________________
City ____________________________________ State
Zip Code
-
Mailing Name and Address:
Name ____________________________________________________
Street ____________________________________________________
City ______________________________________ State
(Give 9-digit Zip)
C.Contact Information: Contact Person: __________________________________________ Title: __________________________________
Daytime Phone: (
) __________ - _______________
E-mail address: _________________________________________
D.IF SEASONAL, CIRCLE MONTHS BUSINESS WILL BE OPEN:
JAN FEB MAR
APR MAY JUN
JUL AUG SEPT
OCT NOV DEC
E.CHANGES IN OWNERSHIP OR CORPORATE OFFICERS
-Name (Last Name, First, MI)
-Indicate new or resigning officer/owner and effective date of change
-Social Security Number
-Title
- Home address (Street, City, State, Zip)
%
Ownership
F.CHANGES IN FILING STATUS AND BUSINESS ACTIVITY
Proprietorship/Partnership
Date
Corporate Entities
Business Sold or Discontinued
__________________________
Important: Corporate entities may not use this form to dis-
solve, cancel, withdraw, merge, or consolidate. Forms and
Business Incorporated
Instructions for these changes may be obtained online at
www.state.nj.us/njbgs/ or by calling the Division of Revenue
Owner Deceased
at (609) 292-9292.
Name and Address of New Owner or Survivor of Merger _____________________________________________________________________
Date Ceased Collecting Sales Tax
_________________________
Date Ceased Renting Motor Vehicles ___________________
Date Ceased Paying Wages
Date Ceased Sale of New Tires/Motor Vehicles____________
List any new State tax for which this business may be eligible: Tax: ____________________________ Effective Date: ___________________
Signature_______________________________________________________
Date________________________________________
Title ___________________________________________________________
Telephone (
) ___________________________
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REG-C-EA
STATE OF NEW JERSEY
Mail to: PO Box 308
(08-05)
DIVISION OF REVENUE
Trenton, NJ 08646
BUSINESS ENTITY AMENDMENT FILING
FEE REQUIRED
Complete the following information and sign in the space provided. Please note that once filed, the information on this page is considered public. Refer to the instructions for delivery/return options, filing fees and field-by-field requirements. Remember to remit the appropriate fee amount for this filing. Use attachments if more space is required for any field, or if you wish to add articles for the public record.
A.Business Name:_________________________________________________________________________________________________________
Business Entity NJ 10-digit ID number: _____ _____ _____ _____ _____ _____ _____ _____ _____ _____
B.Statutory Authority for Amendment: _______________________________________________ (See Instructions for List of Statutory Authorities)
C.ARTICLE __________________ OF THE CERTIFICATE of the above referenced business is amended to read as follows. (If more space is necessary, use attachment)
D.Other Provisions: (Optional)______________________________________________________________________________________________
E.Date Amendment was Adopted:____________________
F.CERTIFICATION OF CONSENT/VOTING: (If required by one of the following laws cited, certify consent/voting) N.J.S.A. 14A:9-1 et seq. or N.J.S.A 15A:9-1 et seq., Profit and Non-Profit Corps. Amendment by the Incorporators Amendment was adopted by unanimous consent of the Incorporators.
N.J.S.A 14A:9-2(4) and 14A:9-4(3), Profit Corps., Amendment by the Shareholders
Amendment was adopted by the Directors and thereafter adopted by the shareholders.
Number of shares outstanding at the time the amendment was adopted __________________, and total number of shares entitled to vote thereon ______________. If applicable, list the designation and number of each class/series of shares entitled to vote:
List votes for and against amendment, and if applicable, show the vote by designation and number of each class/series of shares entitled to vote:
Number of Shares Voting for Amendment
Number of Shares Voting Against Amendment
**If the amendment provides for the exchange, reclassification, or cancellation of issued shares, attach a statement indicating the manner in which same shall be effected.
N.J.S.A. 15A:9-4, Non-profit Corps., Amendment by Members or Trustees
The corporation has does not have members.
If the corporation has members, indicate the number entitled to vote _______, and how voting was accomplished:
At a meeting of the corporation. Indicate the number VOTING FOR _____ and VOTING AGAINST _____. If any class(es) of members may vote as a class, set forth the number of members in each class, the votes for and against by class, and the number present at the meeting:
Class
Number of Members
Voting for Amendment
Voting Against Amendment
Adoption was by unanimous written consent without a meeting.
If the corporation does not have members, indicate the total number of Trustees ___________________, and how voting was accomplished:
At a meeting of the corporation. The number of Trustees VOTING FOR ______________ and VOTING AGAINST ______________.
G.AGENT/OFFICE CHANGE
New Registered Agent: ___________________________________________________________________________________________________
Registered Office: ( Must be a NJ street address)
Street__________________________________________________________________ City _______________________ Zip ________________
H.SIGNATURE(S) FOR THE PUBLIC RECORD (See Instructions for Information on Signature Requirements)
Signature_________________________________________________Title ____________________________________________ Date _____________
The above-signed certifies that the business entity has complied with all applicable NJ statutory filing requirements
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INSTRUCTIONS
BUSINESS CHANGE AND AMENDMENT FORM (REG-C-L and REG-C-EA)
I.GENERAL INSTRUCTIONS
A. Use the appropriate form for filing:
1.Sole Proprietorships and Partnerships should use Form REG-C-L, Sections A - F to report changes in tax/wage registration, and mail changes to the Division of Revenue, Client Registration Bureau, PO Box 252, Trenton, NJ 08646-0252.
2.Business Entities - i.e. Foreign or domestic corporations, limited partnerships, limited liability companies and limited liability partnerships, should use Form REG-C-L, Section A -F (page 37) to report changes in address, seasonal business cycles or tax/wage collection status only. Amendments to articles recorded in the original certificate of the business entity, including name changes, must be reported on page 39 (REG-C-EA). Business entities may submit Changes/Amendments through one of the service options listed in these instructions (page 21) along with the correct FEE amount for filing an amendment. (See FEE Schedule below.)
NJ authorized corporations may not use the Business Change/Amendment Form to DISSOLVE, CANCEL, WITHDRAW, MERGE OR CONSOLIDATE. Contact the Division of Revenue at (609) 292-9292 to obtain forms and instructions for these transactions. These forms may also be downloaded from the New Jersey Business Gateway Service at www.state.nj.us/njbgs/.
REMEMBER TO TYPE OR MACHINE PRINT ALL AMENDMENT FILING SUBMISSIONS.
B.For Delivery/Return Options for Amended Business Filings, please see page 21, items 2a-2c.
C.Fee Schedule for Business Entity Amendment Filings
1.Basic Filing Fees
a.Filing fees for all corporate and limited partnership amendments is $75 per filing.
b.Filing fee for all limited liability company and limited liability partnership amendments is $100 per filing.
c.Filing fee for corporate and limited partnership agent changes is $25 per filing.
d.Filing fee for limited liability company and limited liability partnership agent changes is $25 per filing.
2.Service Fees and Other Optional Fees (All added to basic fees above if selected, see page 21 Items 2a-2c for service options)
a.Expedited service per filing request for corporations, non-profits and LP transactions is $15.00. Expedited service per filing for LLC and LLP transactions (8.5 business hour turnaround for over-the- counter and FAX requests) is $25.00.
b.Same day service for FAX requests only, fee is $50.00 per filing.
c.Fax page transmission, fee is $1 per page for all filings that are FAXED back through the FAX filing service.
d.Certified copy fee for accepted filings is $25 per copy.
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II.LINE BY LINE REQUIREMENTS FOR BUSINESS AMENDMENT FILING (REG-C-EA)
A.Business Name and NJ 10-digit ID number - List the Business Entity name as currently reflected on the State’s public records system and the NJ 10-digit ID number.
B.Statutory Authority for Amendment - In accordance with the following table, state the statutory authority for the amendment. Business entities seeking only to change registered office/agent may leave this blank.
Statutory Authority (NJSA
Business Entity Type
Amendment By:
Title) to Enter in Field B
Domestic Profit Corps.
Incorporators
14A:9-1 et seq.
Domestic Non-Profit Corps.
15A:9-1 et seq.
Shareholders
14A:9-2(4) & 14A:9-4(3)
Members or Trustees
15A:9-4
Foreign Profit Corps.
The Business Entity
14A:13-6
Foreign Non-Profit Corps.
15A:13-6
All Limited Liability Companies
42:2B
All Limited Partnerships
42:2A
All Limited Liability Partnerships
42
C-E. Amendment Details - List the Article being amended and the type of certificate being amended. Recite the details of the amendment, including a new name change if applicable. Provide other provisions and an adoption date. The “Other Provisions” field may not be used to indicate the adoption of an Alternate name. Form C-150G is used for Alternate name registration.
If you are changing the corporate name, provide a designator that indicates the type of business entity--for example: Inc, Corp., Corporation, Ltd., Co., or Company for a corporation; Limited Liability Company or L.L.C. for a Limited Liability Company; Limited Partnership or L.P. for a Limited Partnership, Limited Liability Partnership or L.L.P. for Limited Liability Partnership.
The Division of Revenue will add an appropriate designator if none is provided.
**Remember that the name must be distinguishable from other names on the State’s data base. The Division of Revenue will check the proposed name for availability as part of the filing process. If desired, you can reserve/register a name prior to submitting your filing. To obtain information about reservation/registration services and fees, visit the Division's Web site at www.state.nj.us/njbgs/ or call (609) 292-9292 Monday- Friday, 8:30 a.m. - 4:30 p.m.
F.Certification of Consent/Voting - If applicable, pursuant to the statutes listed, provide the requested information on consent/voting relative to the proposed amendment. MARK THE METHOD of consent or voting employed to adopt the amendment, and where applicable, provide the requested details associated with the chosen method.
G.Change of Agent/Office - If you are changing the registered agent or office or both, provide the following information as applicable:
1. New Registered Agent - Enter one agent only - the agent may be an individual or a corporation duly registered and in good standing with the State Treasurer; and/or
2. New Registered Office - Provide a New Jersey street address. A Post Office Box may be used only if the street address is listed as well.
H.Signatures for the Public Record - If a corporate amendment is being filed by the incorporators, then the incorporators and only the incorporators may sign. For all other corporate amendments, the Chairman of the Board, president or vice-president must sign. For Limited partnerships, at least one general partner must sign. For all other entities, an authorized partner or representative must sign.
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Filling out the New Jersey REG-C-L form is a necessary step for existing businesses in New Jersey that need to update their registration information. This could include changes in filing status, business activity, identification numbers, business or trade names, addresses, and more. Getting every detail right ensures that the state has current information on your business, facilitating better communication and compliance with state regulations. Below are the detailed steps to complete the form accurately.
Once the REG-C-L form is completed, double-check all the information for accuracy. This form, with no fee required, should then be mailed to the address provided at the top of the form. This step is crucial for keeping your business's information up-to-date and compliant with New Jersey regulations. Remember, if your business is undergoing changes like a change in ownership or has become incorporated, a different form, the NJ-REG, needs to be completed instead. For any modifications not covered by the REG-C-L or if your business entity is dissolving, withdrawing, merging, or consolidating, you will need to consult additional resources or contact the Division of Revenue directly for the correct forms and instructions.
The NJ REG-C-L form is used by businesses in New Jersey to report changes in their registration information to the Division of Revenue. This includes updates to filing status, business activity, and identification details such as the Federal Employer Identification Number (FEIN), business and/or trade name, business address, mailing address, and other contact information. It's crucial for maintaining accurate records with the state.
This form must be completed by sole proprietorships and partnerships operating in New Jersey that need to update their registration information with the Division of Revenue. Corporations, limited partnerships, limited liability companies, and limited liability partnerships are instructed to use this form only for specific changes such as address updates or changes in seasonal business operations. For amendments to their articles of incorporation or organization, a different form, the REG-C-EA, is required.
No, there is no fee required for submitting the REG-C-L form. This allows businesses to update their information without incurring additional costs.
No, the REG-C-L form cannot be used for changes in ownership or the incorporation of a business. Instead, a NJ-REG form must be completed for these types of changes. The REG-C-L is specifically designed for updates to registration information rather than structural or ownership changes.
The form should be mailed to the Division of Revenue at PO BOX 252, Trenton, NJ 08646-0252. It is important to ensure that all sections are completed accurately to avoid processing delays.
If more space is required to provide complete responses, attachments can be used. It’s important to indicate clearly on the form that additional information is attached and ensure that all attachments are secure and clearly labeled.
Businesses seeking assistance or needing more information can contact the Division of Revenue directly at (609) 292-9292. Additionally, forms and further instructions may be accessed online at www.state.nj.us/njbgs/ , which provides resources for managing various business registration requirements in New Jersey.
Failing to complete the Current Information section accurately: Often, people overlook the necessity to fill out their current details comprehensively. This section must be completed in full to process the form effectively. Neglecting any part of it might result in delays or the need for resubmission.
Using a P.O. Box for the business location: The form explicitly requests a street address for the business location and not a P.O. Box. This mistake can invalidate the section addressing changes to identification information, leading to unnecessary back-and-forth with the division.
Not specifying the reason for the change of FEIN clearly: When changes to identification information involve an FEIN change, the reason behind this change needs to be articulated clearly. Vague explanations may cause confusion and might require additional clarification.
Incorrect or unclear indication of seasonal business months: In the section designated for disclosing seasonal operations, it’s crucial to circle the months during which the business will be open accurately. Ambiguity here can lead to erroneous assumptions about the business's operational status.
Omitting new State tax eligibility information: Businesses often transition into activities that subject them to new taxes. Failing to list any new State tax for which the business may be eligible overlooks critical information necessary for proper tax administration and compliance.
Signing but not dating the form: The completion process includes not just signing but also dating the form. An unsigned or undated form is considered incomplete and can delay the processing of changes.
Each of these mistakes can lead to processing delays, miscommunication, or even the rejection of the request for change of registration information. Paying careful attention when completing the NJ Reg C-L form is vital for ensuring that all desired changes are accurately recorded and processed in a timely manner.
When filing the New Jersey Request for Change of Registration Information (REG-C-L), several other forms and documents are often used in conjunction to update or amend business information accurately. These include:
Accurately completing and submitting these forms as needed ensures that a business's records are up to date with the New Jersey Division of Revenue and other regulatory bodies. Keeping these documents current is crucial for legal compliance and operational efficiency.
The NJ Reg C L form closely parallels the IRS Form 8822, "Change of Address." Both documents are used to notify respective tax authorities about changes in address information. While the NJ form is specific to the New Jersey Division of Revenue and reports changes including business activity and identification information, the IRS Form 8822 serves a similar purpose on a federal level, allowing businesses and individuals to communicate address changes to the IRS. Each form ensures that vital tax-related communications reach the right address.
Similarly, the "Business License Application" forms that many states require for doing business within their jurisdiction share commonalities with the NJ Reg C L. These applications often need to be updated with changes relating to business addresses, names, and activities—information also captured in the NJ form. Unlike the NJ form's specific focus on registration information changes, business license applications are broader, covering initial registration and periodic updates required for compliance with local regulations.
The "Articles of Amendment" forms used to officially register changes to a corporation's founding documents with state authorities also resemble the NJ Reg C L form. Both types of documents facilitate the legal modification of business information, although the Articles of Amendment specifically address changes to a corporation’s charter information, such as company name, structure, or capital structure, necessitating filing with the state's secretary of state or similar entity.
The "Employee Identification Number (EIN) Change of Address" form from the IRS shares purposes with segments of the NJ Reg C L form related to updating tax identification details. Businesses need to ensure their EIN records are current with the IRS to avoid miscommunication issues. Like the NJ form, which allows for the modification of business identification information, this IRS form maintains accuracy in federal tax reporting and identity verification processes.
Another analogous document is the "Uniform Commercial Code (UCC) Amendment Form" that businesses use to amend financing statements with the secretary of state's offices. Similar to updating identification and address information on the NJ Reg C L form, the UCC amendment form ensures that public records reflect the current status of business transactions and secured interests, critical for legal and financial transparency.
The "Change of Registered Agent" forms, required by many states when a business decides to change its registered agent or office, also bear resemblance to the NJ Reg C L form. Both forms facilitate official updates to crucial business information that impact legal notices and compliance with state laws, although the NJ Reg C L encompasses a broader range of changes.
State-specific "DBA (Doing Business As) Renewal Forms" used by businesses to renew or change their trade names share common purposes with parts of the NJ Reg C L form. Both documents ensure that trade names are accurately registered and reflect current business operations, maintaining legal protections for business names and compliance with state regulations.
The "Sales and Use Tax Permit Update Form" used in various states to change information related to a business's sales tax collection permit can be related to the NJ Reg C L form in function. This form, like the NJ form, ensures that tax registration details remain current, supporting lawful sales tax collection and remittance, though it's specifically focused on sales tax activities.
Finally, the "Workers' Compensation Insurance Notification Form" for changes in coverage or carrier details serves a similar administrative function to the NJ Reg C L form. Both facilitate the updating of essential business information pertinent to legal and financial responsibilities—though the Workers' Compensation form specifically addresses insurance coverage, it underscores the importance of maintaining current records for operational compliance.
Completing the NJ Reg C-L form requires careful attention to detail and understanding of the specific instructions provided by the State of New Jersey - Division of Revenue. To ensure the process is as smooth as possible and to avoid common mistakes, here are five essential do's and don'ts:
Do's:
Make sure all current information (Section A) is completed accurately. This section is crucial for the processing of the form and must include your Federal Employer Identification Number (FEIN) and accurate business information.
Carefully review the instructions for each section. Different parts of the form may require specific information related to changes in your business status, activity, or identification information.
Use the form to report changes such as your filing status, business activity, or identification details like business name, address, and contact information.
Provide a complete and detailed reason for any change of FEIN in the appropriate section (Section B). If applicable, corporations must also file a corporate name change amendment as instructed.
Sign and date the form before mailing it to the Division of Revenue to the specified PO Box to ensure your request is processed.
Don'ts:
Do not use the NJ Reg C-L form for changes in ownership or for incorporating a business. These types of changes require completing a different form (NJ-REG).
Avoid using a P.O. Box for the business location address. The form specifies that a physical street address is required for the business location.
Do not leave the contact information section (Section C) blank. Providing a contact person, title, daytime phone number, and email address is essential for any follow-up communication.
Refrain from guessing or providing unclear answers, especially when listing new state taxes for which the business may be eligible. If unsure, it's better to seek clarification before submission.
Do not forget to update seasonal business months in Section D if applicable. Clearly indicating when your business is open is important for accurate registration and filing purposes.
Understanding forms and procedures is essential, especially when it comes to business-related documents like the NJ Reg C-L form. However, misconceptions can arise easily, leading to confusion. Let's clarify some common misunderstandings about the NJ Reg C-L form to ensure you have the accurate information you need.
It's only for changes in business ownership: This is incorrect. The NJ Reg C-L form should be used for reporting changes like filing status, business activity, or identification information (e.g., business name, address). Changes in ownership or incorporation must be reported on a different form, the NJ-REG.
A fee is required to submit the form: No, submitting the NJ Reg C-L form does not require a fee. This is a great advantage for businesses looking to update their information without incurring additional costs.
You can use a P.O. Box for the business location address: This is a misconception. The form specifically requires a physical street address for the business location to ensure proper identification and correspondence.
Personal email addresses are sufficient for contact information: While the form requires an email address, it's advised to use a business email address to maintain professionalism and ensure business-related communications are kept separate from personal ones.
The form can be used for dissolving a business: This is not the case. The NJ Reg C-L form cannot be used to dissolve, cancel, withdraw, merge, or consolidate corporate entities. Specific forms and instructions for these actions can be obtained from the Division of Revenue.
Any type of business entity can report changes through this form: While many businesses can use this form, it's important to note that corporate entities must follow specific guidelines, particularly when amending articles recorded in the original certificate of the business entity, including name changes, which require the REG-C-EA form.
Seasonal business operations don't need to be indicated: Contrary to this belief, if your business is seasonal, you should circle the months during which the business will be operating. This information is crucial for accurate records and compliance.
Updates to identification numbers aren't necessary: Actually, if there's a change in your Federal Employer Identification Number (FEIN) or any other identification number, it is essential to report this change using the NJ Reg C-L form to ensure all records are up-to-date.
There's no way to report new state taxes for which the business might be eligible: The form provides a section to list any new state tax for which the business may now be eligible, along with the effective date. This is important for maintaining compliance with state tax obligations.
Understanding these nuances helps ensure that your business remains in good standing by accurately reporting necessary changes in a timely manner. Always refer to the latest guidance from the New Jersey Division of Revenue to make sure your business complies with current regulations.
When engaging with the NJ Reg C-L form for updating business information, it's crucial to follow the specified guidelines to ensure accurate processing. The form plays a significant role for businesses in New Jersey needing to report changes in various areas such as business activity, filing status, and identification information. Below are five key takeaways to guide you through this process:
It's also worth noting that if your business is seasonal, you need to circle the appropriate months your business will be operational in section D. Additionally, for changes in ownership or corporate officers, details such as names, social security numbers, titles, home addresses, and percentages of ownership must be outlined in section E. Remember, for comprehensive changes not covered by the NJ Reg C-L, the REG-C-EA form may be required, especially for amendments to articles of incorporation or similar documents. Always ensure you are using the correct form for your specific needs.
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