1120C Inc in NY but Address in NJ

[gregt75]

I have a client who incorporated in NY but lists the address the as their home address in NJ. They just started the business in 2012 and made no money so it is straight forward. My only question is: do they have to file a NJ return as well? He only used his home address in NJ since he does not have an office in NY. He did not register anything with the state of NJ. Any help is appreciated. Thanks.

[Bees Knees]

In general, a mailing address does not determine state filing requirements. You usually pay tax in the state where business is conducted, and in the state where the taxpayer resides. The fact that mail is being delivered to an address in a particular state does not make the taxpayer a resident of that state.

[Lion]

File returns in states where the company conducts business. If their home office is in NJ, then a NJ return. File in NY because he's registered to do business there. (If he stops doing biz in NY, he could close the biz with the NY secretary of state and not have to file the following year. But, won't be able to close in NY until his tax filings are up to date.) He may have to register in NJ as a "foreign" company as well.