Form A-5088-TC at a glance
What it is: Form A-5088-TC is the Application For Tax Clearance Certificate of the State of New Jersey Department of the Treasury, Division of Taxation.
Where and when to file: Division of Taxation, PO Box 269, Trenton, NJ 08695-0269.
Application is made by the corporation for a Tax Clearance Certificate under Title 54 of the Revised Statutes.
A filled-in Form A-5088-TC example: a company asks to dissolve
How to fill out Form A-5088-TC, box by box
The corporation, its numbers and where to write
After "Application is hereby made by", enter the name and address of the corporation.
Make sure the corporate name is spelled correctly. Even a slight misspelling will generally make it difficult to identify the corporation for which the application is made.
Enter where correspondence and the eventual issuance of the Tax Clearance Certificate should be addressed, and the phone number; if a third party, an authorization letter must be included.
Enter the NJ Corporation Number and the FID Number.
Enter the State and date of incorporation or authorization; be sure to include the State and date of incorporation, or date of authorization.
Boxes 1 and 2, the purpose and the accounting year
In 1, state whether the Certificate is to be used for dissolution, merger, withdrawal, or reauthorization, and the intended effective date of noted action.
In 2, enter the accounting year employed by the corporation for federal income tax purposes (see the special instructions).
Where the taxpayer desires to complete its proceedings for dissolution, merger, etc., no later than the end of a fiscal year in progress, submit the application at least 90 days prior to the close of such fiscal year to allow sufficient time for processing and for the submission of any required additional data or payments.
Boxes 3 and 4, affiliated and combined groups
In 3, mark Yes or No to: Is this entity part of an affiliated group? If Yes, mark Yes or No to: Is the total payroll for the whole group over $5,000,000? (checked November 2, 2026)
In 4, mark Yes or No to: Is the entity/corporation currently a member of a combined group filing a combined New Jersey Corporation Business Tax return?
In 4, after marking Yes or No: if Yes, provide the name of the combined group's managerial member and the combined group NU identification number.
By providing this information you are attesting that no separate entity CBT return needs to be filed and no estimated CBT payment needs to be made by the corporation, and any CBT liability for the dissolved or withdrawing corporation will be paid by the managerial member of the combined group.
Box 5, assets sold or transferred
In 5, mark Yes or No to: Have any of the assets of the corporation been sold or transferred during the current or prior taxable accounting period?
If Yes in 5, enter the date sold in a, the sales price or fair market value of assets in b, and the profit on sale or transfer of assets in c.
In d enter the "Sales price of real estate included in the above", in e the profit on sale or transfer of such real estate, and in f the name of the purchaser or transferee of real estate and other assets.
Boxes 6, 7 and 8, distributions, negotiations and dividends
In 6, mark Yes or No to: Have any of the assets of the corporation been distributed in dissolution or liquidation during the current or prior taxable accounting periods? If Yes, give names, dates, and other particulars.
In 7, mark Yes or No to: Has the corporation or its stockholders entered into any negotiations or contract for the sale of any of the remaining assets? If Yes, state the full consideration to be received.
In 8, mark Yes or No to: Have any dividends been declared or payments made in liquidation of capital stock? If Yes, give amounts, dates, and other particulars.
Boxes 9, 10 and 11, remaining assets, the business and the officers
In 9, if all the assets have not been disposed of, advise what disposition will be made of remaining assets and the fair market value of assets remaining to be liquidated.
In 10, enter who will continue the business formerly conducted by this corporation.
In 11, give names and addresses of the present officers and directors of the company.
Fee, signature and date
Enclose a remittance in the sum of $25 made payable to the State of New Jersey (checked November 2, 2026).
By signing you declare and affirm, under the penalties provided by law, that the application (including any accompanying statements) has been examined by you and the statements in it are true to the best of your information, knowledge, and belief.
Enter the Date, and sign as the Signature of Officer: President, Vice President, Secretary, or Treasurer; strike out the titles not applicable.
More rules for Form A-5088-TC
Type or print the application.
All questions must be answered.
Give complete answers to all questions applicable to the corporation, and attach a rider where necessary.
The Tax Clearance Certificate is void 45 days after date of issuance, except that where a certificate is issued during the last month of the taxpayer's accounting period, it is void after the last day of that accounting period.
If all State taxes, fees, penalties, and interest have been paid or secured, a Certificate of the Director evidencing such payment will be forwarded to the Division of Revenue or the party designated on the front of the application.
If all such State taxes, fees, penalties, and interest have not been paid, advice thereof will be given to the applicant.
If said certificate is not filed with the Division of Revenue within the period specified therein, applicant must reapply and submit a new application and $25 fee in order to accomplish the purpose for which the original application was filed (checked November 2, 2026).
Instructions for filing tax returns can be found on A-5033-TC, Procedure for Dissolution, Cancellation, or Withdrawal.
Sources
[1] Form A-5088-TC (4-22), Application For Tax Clearance Certificate, State of New Jersey Department of the Treasury, Division of Taxation (the Official source link on this page).