Commencing with the 2005 tax year, electronic filing and payment of the fees for the New Jersey Annual Report Form CAR-100-M became mandatory.The use of a paper Form CAR-100 will be eliminated.

• The filing and payment of the Annual Report will no longer be included with the filing of the corporation business tax return
• The formation or registration date will become the basis for filing
• Most businesses subject to the corporation business tax will have a new annual report due date
• Go to http://www.state.nj.us/treasury/revenue/dcr/programs/ann_rptconvers.html to determine the new annual report due date

It is now mandatory to file and pay the fees for the NJ Annual report Form CAR-100-M via the internet.

The annual report may be submitted prior to the due date. The on-line system is currently available to accept all 2005 filings and payments. Beginning with the 2006 filing, the on-line system will begin to accept filings 90 days prior to the due date.

To comply with the electronic filing requirement, two options are available. File and pay on-line yourself, or contact Plante & Moran to assist you with the filing. If you choose to file yourself, we can provide you with filing instructions and a PDF copy of the CAR-100-M form.

We can assist you with the electronic filing. If you have questions or need additional information, please call.

Disclaimer: The information provided in this alert is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC is not rendering legal, tax, accounting, or other professional advice or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use.