Ran an IT Consulting NJ based S-Corp back in early 1990's been filing certificate of Inactivity or 0 gains for past 10 years been paying all reporting and taxes up to date. Looking to file my 2009 CBT100S and 1120S, what is the corrrect way to file and close the S-Corp out so no filing will be necessary for 2010 ? Also for 2009 I need to pay the $500 minimum tax plus 4% surcharge $20 and the 50$ Annual Report Filing fee, where is this 50$ reported on the 100s & 1120S?
Thanks