Explore the 1,000’s of tax questions answered by professionals.

Back to list


Related User


I am a single shareholder for an S Corporation and I physically work in New Jersey in 2013. In 2014, the I performed all of the services in New York and had no revenue from New Jersey sources. Should we dissolve the NJ S Corporation? Do we need to register in New York?


The BIDaWIZ Team's Answer:

Please note that the S Corp business tax return filing in New Jersey would be required until the dissolution went into effect in 2014.
You would file the form for a certificate of organization in NY to create the new corporation there. You then need to file a NY state certificate of merger so that the NY State S Corp is the surviving corporation and will keep the old EIN.
You will need to submit the articles and merger documents to the IRS with the first tax return for the new corporation in the new state. You would file for dissolution in the old state (New Jersey).
References: New York State Tax Code Sections 901 and 904-a

The BIDaWIZ Team



  • Currently 4.6190/5 Stars.
  • 1
  • 2
  • 3
  • 4
  • 5
1547 Ans.