New Jersey LLC Compliance Guide 2026: Complete Checklist
Quick Answer
To keep your New Jersey LLC in good standing: file the annual report ($75) by the last day of your anniversary month, pay the minimum LLC fee ($150–$250/year), maintain a registered agent, and file NJ-1065 tax returns. Missing these obligations triggers penalties and risks administrative dissolution.
Key Takeaways
- Annual report: $75, due last day of anniversary month
- Minimum LLC fee: $150–$250/year (based on NJ gross receipts)
- Maintain a registered agent with a physical NJ address
- File NJ-1065 partnership return annually (due April 15)
- Late annual report: $25 penalty
- Members pay NJ income tax (up to 10.75%) on LLC income
| Item | Cost/Details | Notes |
|---|---|---|
| Annual Report | $75 | Last day of anniversary month |
| Late Annual Report | $25 | After due date |
| Minimum LLC Fee | $150–$250 | Annual, based on gross receipts |
| LLC Dissolution | $95 | Certificate of Cancellation |
New Jersey LLC Annual Compliance Checklist
- ✅ File annual report ($75) — by last day of anniversary month
- ✅ Pay minimum LLC fee ($150–$250) — with NJ-1065, due April 15
- ✅ File NJ-1065 partnership return — due April 15 (or 15th day of 4th month)
- ✅ Issue NJ Schedule NJK-1 to each member
- ✅ Maintain current registered agent with NJ address
- ✅ Pay any NJ income tax withholding for non-resident members
- ✅ Review and update principal office address if changed
Annual Report Details
The New Jersey Annual Report is filed with the Division of Revenue. It must be submitted by the last day of your LLC's anniversary month and costs $75.
The report includes:
- LLC name and current address
- Registered agent name and address
- Names and addresses of managers or members
- $75 filing fee payment
File online at njportal.com for fastest processing.
New Jersey Minimum LLC Fee
The minimum LLC fee is a New Jersey-specific annual levy on all LLCs, paid with the NJ-1065 return. It is calculated based on New Jersey gross receipts:
| NJ Gross Receipts | Annual Fee |
|---|---|
| Under $250,000 | $150 |
| $250,000 – $499,999 | $250 |
| $500,000 – $999,999 | $500 |
| $1M – $1.99M | $1,000 |
| $2M+ | $2,000 |
New Jersey Tax Compliance
Partnership Tax Return (NJ-1065)
- Due April 15 for calendar-year LLCs
- Reports income, deductions, and minimum LLC fee
- Issue NJK-1 to each member for their personal returns
Non-Resident Withholding
If your LLC has non-NJ resident members, New Jersey requires the LLC to withhold NJ income tax at the highest individual rate (10.75%) on their NJ-source income and remit it to the state.
Penalties for Non-Compliance
| Violation | Penalty |
|---|---|
| Late annual report | $25 |
| Continued non-filing | Administrative dissolution |
| Late NJ-1065 tax return | $100/month, up to 5 months |
| Late minimum LLC fee | 5% penalty per month |
Dissolving a New Jersey LLC
- Vote to dissolve per your operating agreement
- Wind up affairs: pay all debts and distribute remaining assets
- File final NJ-1065 return and pay all outstanding fees
- File a Certificate of Cancellation with the NJ Division of Revenue ($95 fee)
- Close NJ business registrations (NJ-REG tax accounts)
Frequently Asked Questions
What is New Jersey's minimum LLC fee and when is it due?
What happens if I miss the New Jersey LLC annual report?
Does New Jersey require an operating agreement?
Official Source
For the most up-to-date information, always verify requirements with the official New Jersey Secretary of State website:
https://www.njportal.com/DOR/BusinessFormationImportant Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
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Complete New Jersey LLC Compliance Guide
View all New Jersey LLC requirements, fees, and deadlines in one place.
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