New Jersey annual report
New Jersey LLCs file a Annual Report every year for $75. Due: By the last day of the month in which the LLC was formed, each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report | $75 | annual | By the last day of the month in which the LLC was formed, each year | No late fee; failure to file can lead to revocation. Reinstatement costs $75 plus all outstanding annual reports (plus $20 tax clearance if revoked more than 2 years) |
| Corporation | Annual Report | $75 | annual | By the last day of the month in which the corporation was formed, each year | No late fee; failure to file can lead to revocation. Reinstatement costs $95 plus all outstanding annual reports |
| Nonprofit | Annual Report | $30 | annual | By the last day of the month in which the nonprofit was incorporated, each year | No late fee; failure to file can lead to revocation. Reinstatement costs $150 (domestic) plus all outstanding annual reports |
When the first one is due
- LLC: By the last day of the formation month in the year after formation
- Corporation: By the last day of the incorporation month in the year after incorporation
- Nonprofit: By the last day of the incorporation month in the year after incorporation
Taxes due on their own schedule
- Corporation Business Tax (minimum tax) (Corporation): $500 — Minimum tax for a C corporation with NJ gross receipts under $100,000 is $500 ($375 for an S corporation); rises to $2,000 ($1,500 S corp) at $1M+ receipts. LLCs taxed as partnerships or disregarded entities do not pay CBT unless they elect corporate treatment.
- Partnership filing fee (LLC): $0 — $150 per partner (owner) for LLCs taxed as partnerships with NJ-source income, capped at $250,000; generally applies only to partnerships with more than two owners, so a single-member or two-member LLC typically pays $0
Checked 2026-10-20. Confirm on the New Jersey Division of Revenue and Enterprise Services (DORES), Department of the Treasury site before filing.