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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: July 25, 2011

If you are going to pay payroll or collect sales taxes, register your corporation or LLC with the state by clicking here. NOTE: 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.

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).

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.