|
New Jersey Incorporation - Get a Quote (only $31 + state fees!)
New Jersey LLC Formation - Get a Quote (only $31 + state fees)
SmallBiz Incorporator Home |
Incorporator Research Center | State Filing Requirements Center
New Jersey Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: June 15, 2009
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
P.O. Box 302
Trenton, NJ 08625
(609) 777-2579
http://www.state.nj.us/njbusiness/index.shtml
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
State of New Jersey
Division of Taxation
50 Barrack Street
Trenton, NJ 08608
(609) 292-6400
Business Division: (609) 292-9292
www.state.nj.us/treasury/revenue
New Jersey State Statutes
To research the State Statutes for New Jersey Corporations, LLCs and Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
|
Fee: |
The annual report filing fee for profit corporations is $50 and for non-profits the fee is $25.
|
|
Forms: |
Annual Report (Online) - File Corporate Annual Report Online |
|
Due Date: |
If your business operates on a calendar year and is subject to corporate business tax, your annual report is due by the last day of the anniversary month of your incorporation.
If your business does not operate under a calendar year and is subject to corporate business tax, you can find your due date based on your fiscal cycle in one of the tables located here.
For entities not subject to CBT, the annual report due date is the date of the entity's incorporation. |
Corporation Tax Returns
|
Tax: |
If net income is $50,000 or less, the tax rate is 6.5% on adjusted net income. The tax rate is 7.5% if your entire net income is greater than $50,000 and less than $100,000. The business tax rate is 9% if net income is greater than $100,000. The minimum tax is $500.
Corporations may elect to register in New Jersey as a Sub-Chapter S corporation. Since the S corporation status for federal purposes does not automatically flow through for New Jersey state purposes, you must apply for S corporation status in this state and receive approval of the election. Without this filing and approval, your filings in New Jersey will be considered as those of a standard C corporation with all the rates that apply to that designation. Read details here.
|
|
Forms: |
CBT-100 - Corporation 2008 Business Tax Return (instructions)
CBT-100S - S Corporation 2008 Business Tax Return (instructions)
Business Tax Forms - 2008 Business Tax Forms (also 1995-2007)
NJ Complete Business Registration Package - All entities that operate a business must submit this licensing and registration form. |
|
Due Date: |
Corporate business tax must be paid by April 15th for calendar year filings, or by the 15th day of the 4th month after the end of the fiscal year (Example: If the accounting period ended on November 30th, the due date would be March 15th, or 3 months and 15 days later). |
Limited Liability Company
Annual Filing Requirements
Annual Report
|
Fee: |
The annual report filing fee is $50.
|
|
Forms: |
Annual Report (Online) - File Corporate Annual Report Online
|
|
Due Date: |
If your business operates on a calendar year and is subject to corporate business tax, your annual report is due by the last day of the anniversary month of your formation.
If your business does not operate under a calendar year and is subject to corporate business tax, you can find your due date based on your fiscal cycle in one of the tables located here.
For entities not subject to CBT, the annual report due date is the date of the entity's formation.
|
LLC Tax Returns
|
Tax: |
If net income is $50,000 or less, the tax rate is 6.5% on adjusted net income. The tax rate is 7.5% if your entire net income is greater than $50,000 and less than $100,000. The business tax rate is 9% if net income is greater than $100,000. The minimum tax is $150 per owner plus the calculated tax.
|
|
Forms: |
Form NJ-1065 - 2008 NJ Partnership Return (if LLC filing as a Partnership) (instructions)
CBT-100 - Corporation 2008 Business Tax Return (if LLC filing as a Corporation) (instructions)
Business Tax Form List - 2008 Business Tax Forms (also 1995-2007)
Partnership Tax Form List - 2008 Partnership Forms (also 1995-2007)
NJ Complete Business Registration Package - All entities that operate a business must submit this licensing and registration form.
|
|
Due Date: |
Business tax must be paid by April 15th for calendar year filings, or by 15 days and 4 months after the end of the fiscal year (Example: If the accounting period ended on November 30th, the due date would be March 15th, or 4 months and 15 days later).
Partnership Returns are due by the 15th day of the 4th month after the end of the fiscal year, or April 15th for calendar year filings. |
|
