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L 109 Form

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Formation (foreign entities only) 5. Future effective date of cancellation (see instructions): 6. Reasons for canceling the LLC: The undersigned represent(s) that this filing complies with State law as detailed in NJSA 42 and that they are authorized to sign this form on behalf of the Limited Liability Company. Signature: Date: Name: NJ Division of Revenue, PO Box 308, Trenton NJ 08646 (Rev 7/05) Instructions for Form L-109 CERTIFICATE OF CANCELLATION DOMESTIC AND FOREIGN LIMITED...

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What is the L-109?

The L-109 form, also known as the New Jersey Certificate of Cancellation, is a legal document used by businesses, specifically Limited Liability Companies (LLCs), to formally dissolve their entity in the state of New Jersey. This form serves as an official notice to the state that the LLC has ceased operations and is no longer conducting business. Completing the L-109 is an essential step in ensuring that the dissolution is recognized legally and that the business is no longer liable for state taxes or fees associated with maintaining an active business status.

Steps to Complete the L-109

Filling out the L-109 requires careful attention to detail. Here are the steps to ensure proper completion:

  • Gather necessary information, including the LLC's name, the date of formation, and the reason for dissolution.
  • Complete all required sections of the form, ensuring accuracy in the details provided.
  • Obtain the signatures of all members of the LLC, as their consent is necessary for the dissolution.
  • Submit the completed form to the New Jersey Division of Revenue and Enterprise Services, either online or via mail.

Legal Use of the L-109

The L-109 is legally binding once it is filed with the appropriate state authority. This form must be used in accordance with New Jersey state laws governing LLCs. It is crucial to ensure that all information is accurate and that the form is submitted within the required time frame to avoid potential penalties. The legal implications of filing the L-109 include the termination of the LLC's existence and the release of its members from future liabilities associated with the business.

Filing Deadlines / Important Dates

When dissolving an LLC in New Jersey using the L-109, it is important to be aware of specific filing deadlines. The form should be submitted as soon as the decision to dissolve the LLC is made. There are no specific deadlines for filing the L-109, but timely submission is essential to ensure that the dissolution is recognized for tax purposes. Additionally, any outstanding tax obligations should be settled before filing to avoid complications.

Required Documents

To complete the L-109, certain documents may be required. These typically include:

  • The original formation documents of the LLC.
  • Any amendments to the operating agreement.
  • Proof of payment of any outstanding state taxes or fees.
  • Identification of the members who are signing the form.

Form Submission Methods

The L-109 can be submitted through various methods to the New Jersey Division of Revenue and Enterprise Services. Options include:

  • Online submission via the state’s business portal.
  • Mailing the completed form to the designated address.
  • In-person submission at the local office, if applicable.

Examples of Using the L-109

Common scenarios for using the L-109 include:

  • A business that has completed its intended operations and wishes to formally dissolve.
  • An LLC that has faced financial difficulties and can no longer sustain operations.
  • A partnership that has decided to cease business activities collectively.

Quick guide on how to complete l 109

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Stick to the step-by-step guidelines below to electronically sign your l 109:

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