New Jersey LLC annual report and yearly fees: what is due and when

What does a New Jersey LLC have to file each year?

For forming the LLC in the first place, see how to form an LLC in New Jersey.

When is it due?

By the last day of the LLC's anniversary month, the month it was formed, every year from the year after formation: an LLC formed in June 2026 files by June 30, 2027. The Division of Revenue does not stagger the window; you can file from the start of the month.

How much does it cost?

$75 a year, plus a small convenience fee when paying by card online. There is no late fee: a late report still costs $75, as long as the LLC has not yet been revoked.

How do you file it?

1. Go to njportal.com

   The state's online business filing portal.

2. Find the LLC by entity ID

   Shown on the formation certificate.

3. Confirm or update details

   Principal office, registered agent and members or managers.

4. Pay $75

   And keep the confirmation.

What information do you need?

The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's New Jersey entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

New Jersey adds no late fee. But if an LLC fails to file for two consecutive years, its certificate is transferred to an inactive list, its name can become available to other businesses, and it loses good standing until reinstated.

How do you restore a dissolved LLC?

A revoked New Jersey LLC applies for reinstatement online, paying a $75 reinstatement fee, every missed $75 annual report and the current one, and obtaining a tax clearance certificate from the Division of Taxation for about $20. A two-year lapse typically costs about $245 to put right. See reinstating a dissolved LLC.

What else does a New Jersey LLC pay each year?

Multi-member LLCs taxed as partnerships file a New Jersey partnership return with a filing fee per owner, and late partnership returns carry monthly penalties. Owners pay New Jersey's graduated income tax on their shares. LLCs selling taxable goods or services file sales tax returns, and employers file withholding and unemployment returns.

What does a typical year look like?

Is anything different for foreign owners?

No. A New Jersey LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the New Jersey Division of Revenue and Enterprise Services, and you can always file directly. See business tax deadlines.

This guide is general information. It is not tax or legal advice for your situation.