Staying compliant in New Jersey

How does the New Jersey annual report work?

The annual report is the recurring filing the Division's pages describe for every New Jersey LLC, due by the end of the month you formed in each year, with a fee of $75.¹

The state's portal leaves no room for doubt: "Every business in New Jersey must file an annual report." The business portal describes the deadline as "Firms have until the last day of the month during which they originally filed". Your formation month, in other words, is your report month for as long as the LLC exists.^{2, 4}

What the report asks for

The portal lists the information you need to have ready: the business name, the mailing address, your EIN, the registered agent name and contact information and the names and addresses of business partners (members). A few of those deserve a second look each year.⁴

• The registered agent name and contact information. If you switched agents or your agent moved, this is where the mismatch shows.⁴
• The names and addresses of business partners (members). Members who joined or left since the last report change this list.⁴
• Your EIN. The portal lists it as required information, so have it to hand before you start.

When the first report falls

The pages checked for this guide state the yearly month-end rule but don't say in which year the first report opens. Confirm with the Division, or in the business portal, when your first one is due, then put the month in your calendar for good.

If you run LLCs in other states too, their deadlines follow their own rules. Compare staying compliant in New York or staying compliant in Pennsylvania, and see how annual reports work for the general idea.

Does New Jersey charge LLCs a franchise tax?

This page doesn't cover New Jersey's tax rules for LLCs, because the Division of Taxation pages were not part of the sources checked here. The $75 report fee is a filing charge, not a tax.¹

Tax obligations depend on how your LLC is taxed, what it sells and whether it has employees. Ask the New Jersey Division of Taxation which state registrations and returns apply, and the IRS for federal ones. A tax professional can explain how a single-member or multi-member LLC is treated, and what changes if you elect to be taxed as a corporation. Keep those dates on their own list. Filing the annual report on time does not satisfy any tax deadline, and the reverse is true too.

What happens if a New Jersey LLC misses its annual report?

The Division's pages used for this guide don't list a late fee for the report, but an LLC that is revoked has to pay for every report it skipped to be reinstated.

The reinstatement price spells out the cost of neglect. The Division's reinstatement page lists "$75.00 for reinstatement filing", and the full bill is $75 plus all delinquent annual reports. If your agent or registered office also needs updating at the same time, add $25 agent/office change if applicable. A business that ignored several years of reports pays the base charge plus each of those reports.³

Losing good standing has costs beyond the fee. Lenders, landlords, licensing offices and large customers may ask for proof that the LLC is current. A revoked LLC may have trouble opening a bank account, renewing a licence or closing a sale of the business.

Here is the order that usually makes sense when you discover the LLC has slipped.

1. Look up the LLC's record with the Division and note which reports are outstanding.
2. Check that the agent and registered office on record are still right.
3. File for reinstatement with the past-due reports, and the agent or office change if needed.
4. Set a reminder for the next report month so it does not happen again.

If the business kept trading or signing contracts while out of good standing, talk to a lawyer about the effect on those deals. The New Jersey agent guide explains the risks of a missing agent in more detail.

How do you keep your agent and registered office current?

Keep an agent who is a New Jersey resident or a company authorised to do business here, plus a New Jersey registered office, on record at all times (N.J.S.A. 42:2C-14), and file a change when either moves.⁵

The change filing

The Change of Registered Office or Agent or Both costs $25. One filing can update the agent, the office, or both. File it before cancelling an old service, never after, so the record always names someone. The full sequence is on our guide to changing an agent, and cancelling an agent service covers the contract side.¹

When an agent resigns

An agent's resignation takes effect on the 31st day after the filing office files the resignation at the latest, and the filing office sends a copy to the LLC's registered office. The Division's fee list also shows that its change filing includes resignation of agent without successor, meaning an agent can leave with nobody named in its place. A resignation notice is the signal to file the change before that date.^{1, 6}

Foreign LLCs registered here (registration costs $100) carry the same duty, because the statute applies the agent test to them as well.¹

What provider compliance features do for a New Jersey LLC

New Jersey has a fixed annual report, so compliance features from agent services have a set deadline to work against. They differ in what they do.

Some file the report for you. Tailor Brands lists annual compliance report filing and updates in its Essential and Elite plans, not in Lite, and says its agent can file the annual report if instructed. LegalZoom charges $99 + state filing fees, InCorp Services charges $89 + state fees, and Rocket Lawyer lists $100 with Pro membership, excluding state fees. Those three prices leave out the state's $75, which is owed on top.^{7, 8, 9, 10, 11}

Reminders are a separate feature. LegalZoom lists email reminders about annual report deadlines via Compliance Calendar, and doola lists annual report notifications. A reminder on its own still leaves the filing to you.^{12, 13}

Some features are about mail. Swyft Filings lists notifications of state correspondence, which covers state letters that reach the registered office.¹⁴

Watch the billing side as well. Northwest Registered Agent lists its agent for service of process customers as auto-enrolled in Compliance Services, billed through annual auto-pay, and that annual report service costs $100 + state fees, so check what you are enrolled in. Agent renewals are the other recurring bill: InCorp Services renews at $129 per year and Harbor Compliance at $159 annually. The New Jersey agent services comparison shows every provider's price and renewal side by side, and services with compliance tools compares the features across states.^{15, 16, 17, 18}

What does a New Jersey LLC compliance calendar look like?

The calendar turns on one date, the last day of your formation month, with agent upkeep and taxes around it.

Year one

1. Formation. Your Certificate of Formation is filed ($100). Write down the month it was filed, since that month becomes your report month. The New Jersey LLC formation guide covers the filing itself.¹
2. Agent setup. Confirm the email and phone your agent will use to forward papers and state notices, and note the service's renewal date.
3. Taxes. Ask the Division of Taxation and the IRS which registrations apply, and list their dates separately.
4. First report. Check with the Division when your first annual report opens, using the rule of the last day of the month in which the LLC was originally filed.

Year two and later

1. Annual report, by the last day of your formation month, with the $75 fee. Check the agent, office and member details as you go.¹
2. Agent renewal. Decide before the renewal date whether to keep the service, and read the cancellation terms first.
3. Changes during the year. If the agent moves or you switch services, file the change ($25) then, not at report time. A member who joins or leaves shows up in the next report's member list.¹
4. A quick record check. Look up the LLC on the Division's records once a year to confirm what the state shows.

Of the Division fees on this page, the report fee is the only one due every year; taxes are a separate list. The cheapest New Jersey LLC page adds the agent and formation costs to that, and the glossary defines terms such as good standing and reinstatement.