New Jersey Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

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

125 West State Street

Trenton, NJ 08608-1101

(609) 984-1900

1-866-534-7789

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, 1st Floor Lobby 

Trenton, NJ  08695

(609) 292-6400
Business Division: (609) 292-9292

www.state.nj.us/treasury/revenue

Forms: http://www.state.nj.us/treasury/revenue/dcr/geninfo/corpman.shtml

New Jersey State Statutes

To research the State Statutes for New Jersey Corporations, LLCs and Partnerships, click here.

NJ Tax/Employer Registration

If you are going to pay payroll or collect sales taxes, register your corporation or LLC with the state by clicking hereNOTE: You will need your EIN (NJ calls it an FEIN) and your 10 digit filing number (10 DIGIT ID) from your Certificate of Incorporation or Certificate of Filing.

Licensing

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

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 2010 Business Tax Return (instructions)
CBT-100-V - 2010 Corporation Tax Payment Voucher

CBT-100S - S Corporation 2010 Business Tax Return (instructions)
CBT-100S-V - 2010 S Corporation Tax Payment Voucher
Business Tax Forms - 2010 Business Tax Forms (also 1995-2009)

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 - 2010 NJ Partnership Return (if LLC filing as a Partnership) (instructions)
CBT-100 - Corporation 2010 Business Tax Return (if LLC filing as a Corporation) (instructions)
Business Tax Form List - 2010 Business Tax Forms (also 1995-2009)

Partnership Tax Form List - 2010 Partnership Forms (also 1995-2009)

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.