GUIDELINES FOR REINSTATEMENT
that have been voided, revoked or placed on the inactive list
may reinstate to become active again. The following guidelines
will assist you with this process.
reinstatement process is now automated. You will be able to
complete electronic forms presented by the
online reinstatement process and pay the fees indicated.
All business types EXCEPT for-profit corporations will be
able to complete the entire reinstatement process online.
If your business is a for-profit corporation, you will be
able to submit delinquent annual reports and reinstatement
forms/fees online, and receive an application blank and instructions
for requesting a tax clearance certificate, which is required
by State law. You will be notified of the reinstatement after
the Division of Taxation issues the required tax clearance
- The fees for reinstatement vary by the type of business involved
and the number of outstanding annual reports. The online service
will calculate the applicable fees and you will pay the fees
as part of the online reinstatement session. Click here to view the reinstatement fee table
your business was voided/revoked for a period of time, the
business name may now be reserved or taken by another entity.
Therefore, as part of the reinstatement process, you will
be required to check the availability of the business name.
Your options for checking name availability will be displayed
during the online reinstatement session. If you find the name
is being used by another entity, you will need to select a
new name for your business, file a name change amendment with
your reinstatement request, and pay a separate amendment filing
fee. Call 609.292.9292 for assistance and instructions if
the name of the business you are reinstating is unavailable.
the time required for reinstating for-profit corporations.
Remember that the issuance of the Tax Clearance Certificate
can be a lengthy process and that the certificate is required
before the reinstatement of a for-profit corporation can take
effect. Any questions regarding the issuance of a Tax Clearance
Certificate or the resolution of tax issues should be directed
to the Division
you believe the business has complied with the State’s
annual report requirements and should not have been revoked
or placed on the inactive list, submit the following documentation
via facsimile to the to Division of Revenue, Reinstatement
Unit at 609.292.7962.
entities subject to CBT should provide for each year in
question beginning with 1999, the first page of the corporation
business tax return, a copy of form CAR-100, and proof of
payment (e.g., cancelled check(s)). For periods prior to
1999, a copy of the annual report filed and substantiation
of payment should be submitted.
business entities must send a copy of the annual report(s)
filed and proof of payment for all periods.