New Jersey LLC Compliance 2026: $75 Annual Report + 6 Steps

Annual Report Details: $75, Anniversary Month

The New Jersey annual report is filed with the Division of Revenue and Enterprise Services. It costs $75 and is due by the last day of your LLC's anniversary month — the month you originally filed your Certificate of Formation. If you formed in May, your report is due every May 31. The state requires you to file it electronically; there is no paper option.

The report confirms or updates:

• LLC name and current main business address
• Registered agent name and New Jersey street address
• Names and addresses of your managers or members
• The $75 filing fee (small card or eCheck processing charge applies online)

File online at njportal.com. For the deadline mechanics and a worked example, see our New Jersey LLC annual report guide.

The NJ-1065 Filing Fee — No Minimum LLC Fee or Franchise Tax

New Jersey has no franchise tax and no gross-receipts-based minimum LLC fee. If you run a single-member or two-member LLC, your only annual state charge is the $75 annual report. There is no separate "LLC fee" scaling with revenue.

The one fee that does scale is the NJ-1065 partnership filing fee: $150 for each partner, capped at $250,000 total. It applies only when all three of these are true:

• Your LLC is taxed as a partnership for federal purposes
• It has more than two members (a 1- or 2-member LLC is exempt)
• It has income or loss from New Jersey sources

The fee is due with the NJ-1065 on the 15th day of the 4th month after the close of the tax year (April 15 for calendar-year LLCs), and the Division of Taxation requires a 50% prepayment toward next year's fee. Partnerships listed on a national stock exchange, small investment clubs, and qualified investment partnerships are exempt. For the full breakdown, see our New Jersey LLC taxes and fees guide.

New Jersey Tax Compliance

Partnership Tax Return (NJ-1065)

• Due April 15 for calendar-year LLCs (15th day of the 4th month)
• Reports income, deductions, and — where it applies — the $150-per-partner filing fee
• Issue an NJK-1 to each member for their personal returns

By default, a multi-member LLC is taxed as a partnership and a single-member LLC is disregarded (income flows to your personal NJ-1040). Members pay New Jersey income tax at the graduated 1.4%–10.75% rates on their share of LLC income; the 10.75% top rate applies above $1 million of taxable income.

Nonresident Partner Tax

If your partnership-taxed LLC has members who are not New Jersey residents, it must pay tax on their behalf on their NJ-source distributive share. New Jersey requires quarterly installment payments (the 15th day of the 4th, 6th, and 9th months and the month after year-end). Nonresident members then claim the tax paid on their behalf on Form NJ-1040NR.

Penalties & Reinstatement

New Jersey does not charge a flat late fee for a tardy annual report. The real risk is structural: miss the report for two consecutive years and the Division of Revenue and Enterprise Services revokes your LLC, stripping its right to do business in the state.

To reinstate, you file every overdue annual report ($75 each), pay a $75 reinstatement fee, and obtain a $20 tax clearance certificate from the Division of Taxation. If you also need to update your registered agent during reinstatement, add a $25 change fee.

Dissolving a New Jersey LLC

1. Vote to dissolve per your operating agreement
2. Wind up affairs: pay all debts and distribute remaining assets
3. File your final NJ-1065 return and pay any outstanding fees
4. File a Certificate of Cancellation with the NJ Division of Revenue and Enterprise Services ($100 fee)
5. Close your NJ business tax registrations (NJ-REG accounts)

Operating across state lines? See New Jersey foreign LLC registration for the rules on qualifying an out-of-state LLC here.