We had registered a S Corp in NJ in 2008 with my husband and I as partners/employees and were running payroll and paying taxes for the past 5 years. In August 2013 we moved our business/residence to Delaware and registered as S Corp Foreign business. Since then we are paying Delaware Payroll taxes and submitting Quarterly/Annual Forms. Our Payroll company stopped submitting Quarterly Forms to NJ state since August 2013 after submitting first two quarters to NJ. Our Accountant asked me to send the Advance Tax payments to NJ state as planned which we did pay. Do we need to submit our Quarterly/Annual forms to NJ state for 3rd & 4th Qtr of 2013? If yes then do we need to continue submitting in future though there is no payroll from NJ?
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