Quick Navigation
1New Jersey LLC Formation
To form an LLC in New Jersey, you'll need to file Articles of Organization with the New Jersey Secretary of State.
Formation Details
- Filing Fee: $125
- Processing Time: Online: 1-2 business days; Mail: 2-4 weeks
- Official Website: https://www.njportal.com/DOR/BusinessFormation
2Annual Report Requirements
New Jersey requires LLCs to file a annual report to maintain good standing with the state.
Annual Report Details
- Filing Fee: $75
- Due Date: Last day of the LLC's anniversary month each year
- Frequency: Annually
3Registered Agent Requirements
New Jersey requires all LLCs to maintain a registered agent.
Can You Be Your Own Registered Agent?
Yes, you can serve as your own registered agent in New Jersey.
Requirements: Must be a New Jersey resident or a business entity authorized to do business in New Jersey with a physical New Jersey address (not a PO Box). Must be available during regular business hours.
4Foreign LLC Registration
If your LLC was formed in another state but you want to do business in New Jersey, you'll need to register as a foreign LLC.
Foreign LLC Registration
- Registration Fee: $125
- Requirements: Certificate of Authority (Form NJ-REG), certificate of good standing from home state not older than 30 days, and a registered agent in New Jersey.
5New Jersey LLC Taxes
New Jersey imposes a Corporation Business Tax on LLCs taxed as C-corps. Pass-through LLCs pay the annual minimum tax ($500 for LLCs with income over $1M, lower tiers below). Members pay NJ personal income tax (1.4%–10.75% graduated) on their share of LLC income.
Franchise Tax
New Jersey imposes a minimum annual LLC fee: $150 minimum for most LLCs, up to $250 for LLCs with $250,000+ in NJ gross receipts.
6Penalties for Non-Compliance
Late Filing Penalties
$25 late fee for annual report filed after the due date. Additional penalties may apply for extended non-compliance.
Administrative Dissolution Risk
LLC may be revoked or administratively dissolved for failure to file annual reports or pay the minimum franchise tax. Reinstatement requires filing all overdue reports and paying fees.
Key Considerations for New Jersey LLCs
- Annual report due the last day of the LLC's anniversary month — $75 filing fee
- New Jersey has a minimum LLC fee ($150–$250) in addition to the annual report
- No state income tax on pass-through LLC income at the entity level
- Members pay NJ personal income tax (up to 10.75%) on distributed income
- Proximity to NYC means many NJ LLCs also register as foreign LLCs in New York
- Online filing through the NJ Division of Revenue and Enterprise Services
Important Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
Related New Jersey LLC Articles
Official Resources
For the most up-to-date information, always check the official New Jersey Secretary of State website:
https://www.njportal.com/DOR/BusinessFormation