At a glance
Filing agency
NJ Division of Revenue
Formation fees
Corporation $100 · LLC $100 · Nonprofit $50
Standard processing
Online filings are typically processed within a few business days. New Jersey also offers expedited service with an 8.5-business-hour target and one- and two-hour service for a higher fee. Confirm current availability before relying on a specific date.
Annual requirement
Every New Jersey entity files an annual report by the last day of its formation anniversary month. The fee is $75 for corporations and LLCs and $30 for nonprofit corporations.
Newspaper publication
Not required for new corporations, LLCs, or nonprofits
Forming a business in New Jersey
New Jersey businesses range from Main Street retailers and contractors to pharmaceutical, technology, logistics, and professional-service companies. The state uses a single public-records filing to create most entities and a single annual report to keep them in good standing. The annual report is due by the last day of the month in which the entity was originally formed.
Compared with many states, New Jersey’s formation fees are moderate and its annual report requirement applies to nonprofits as well as for-profit companies. This guide compares the corporation, LLC, and nonprofit paths, explains the current fees, and identifies the deadlines that matter after formation.
Corporation, LLC, or nonprofit?
The right structure depends on how the business will be owned, managed, financed, and taxed.
A corporation is designed for centralized management and outside investment. An LLC offers
liability protection with more flexible management and tax treatment. A nonprofit corporation
is for an organization operated for a charitable, educational, religious, or other exempt purpose.
Business corporation in New Jersey
A New Jersey business corporation is created by filing a Certificate of Incorporation through the Division of Revenue. The filing identifies the registered agent, principal office, and the corporation’s stock structure.
| Formation document | Certificate of Incorporation (public records filing) |
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| State filing fee | $100 |
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| Annual filing | Annual Report — due Last day of the formation anniversary month; $75. Filed every year, even if the corporation has no changes. |
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| Tax treatment | A New Jersey corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe New Jersey corporation business tax and other state taxes. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to institutional lenders and investors. |
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- A corporate name that is distinguishable and includes a required designator.
- A New Jersey registered agent and registered office with a physical street address.
- The number of authorized shares and par value, if any.
- The incorporator, initial directors, and principal office information.
Start a New Jersey Corporation FilingLimited liability company in New Jersey
A New Jersey LLC is formed by filing a Certificate of Formation. The LLC has member or manager management, and a written operating agreement is recommended even though it is not filed with the state.
| Formation document | Certificate of Formation (public records filing) |
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| State filing fee | $100 |
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| Annual filing | Annual Report — due Last day of the formation anniversary month; $75. The report is separate from the LLC’s tax returns. |
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| Tax treatment | A New Jersey LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. New Jersey may impose entity-level fees and taxes depending on the LLC’s classification and activity. |
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| Best for | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection with flexible management. |
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- An LLC name that includes Limited Liability Company, LLC, L.L.C., or another accepted designator.
- A New Jersey registered agent and registered office.
- The name and address of the registered agent and the person organizing the LLC.
- A written operating agreement that addresses ownership, management, distributions, and transfers.
Start a New Jersey LLC FilingNonprofit corporation in New Jersey
A New Jersey nonprofit corporation files a nonprofit Certificate of Incorporation. The lower $50 filing fee applies to domestic nonprofit corporations, but the annual report obligation still applies.
| Formation document | Certificate of Incorporation – Nonprofit |
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| State filing fee | $50 |
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| Annual filing | Annual Report — due Last day of the formation anniversary month; $30. Nonprofit corporations file every year, even though the fee is lower. |
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| Tax treatment | New Jersey nonprofit corporation status does not automatically create federal or state tax exemption. The organization must apply to the IRS and may need separate state tax and charitable registration. |
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| Best for | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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- A nonprofit name that meets New Jersey naming rules.
- A New Jersey registered agent and registered office.
- A statement of nonprofit purpose and the required IRS language if seeking 501(c)(3) status.
- The incorporator, trustees or directors, and bylaws adopted after formation.
Start a New Jersey Nonprofit Filing New Jersey entity comparison
| Factor | Corporation | LLC | Nonprofit |
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| Formation document | Certificate of Incorporation (public records filing) | Certificate of Formation (public records filing) | Certificate of Incorporation – Nonprofit |
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| State filing fee | $100 | $100 | $50 |
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| Annual filing | Annual Report | Annual Report | Annual Report |
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| Tax treatment | A New Jersey corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe New Jersey corporation business tax and other state taxes. | A New Jersey LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. New Jersey may impose entity-level fees and taxes depending on the LLC’s classification and activity. | New Jersey nonprofit corporation status does not automatically create federal or state tax exemption. The organization must apply to the IRS and may need separate state tax and charitable registration. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to institutional lenders and investors. | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection with flexible management. | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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The annual report deadline follows the formation month
New Jersey does not use a single statewide annual report deadline. Each entity’s report is due by the last day of the month in which it was formed or authorized to do business. An LLC formed in September files by September 30 each year; a corporation formed in March files by March 31.
The report is the entity’s opportunity to confirm or update its registered agent, principal address, and management information. For-profit entities pay $75; nonprofit corporations pay $30. Missing two consecutive reports can lead to revocation of the entity’s authority, so the deadline should be tracked even when no information has changed.
Registered agent changes require a separate filing
A New Jersey entity must maintain a registered agent and registered office in the state. The registered office must be a physical New Jersey address where the agent can be reached during business hours. If the agent or address changes, the entity files a change of registered agent or registered office rather than waiting for the annual report.
Our Collingswood office at 900 Haddon Avenue, Suite 114, can provide New Jersey registered agent and registered office service. We also receive service of process and official state correspondence and forward it to the contacts you designate.
Formation is only the first state filing
New Jersey requires a separate tax and employer registration, commonly through Form NJ-REG, for entities that will have employees, collect sales tax, or otherwise need state tax accounts. The formation filing does not create those accounts.
Professional practices may need additional approvals from the applicable licensing board. Businesses that use a trade name, sell alcohol, or operate in a regulated industry should confirm the additional state and local requirements before opening.
How to form a New Jersey entity
- Check the name. Search the New Jersey business name database and confirm the name is available and uses the correct designator.
- Appoint a registered agent. Arrange a physical New Jersey registered office and an agent who can receive service of process and state mail.
- File the public records document. Submit the Certificate of Incorporation or Certificate of Formation online with the $100 fee, or the $50 nonprofit fee.
- Complete tax and employer registrations. File the NJ-REG or the applicable online registration if the entity will have employees, collect sales tax, or need other state accounts.
- Calendar the anniversary-month report. Add the annual report deadline to the entity calendar. The report is due by the last day of the formation month each year.
New Jersey annual report and good standing
The New Jersey annual report is a short update, but it is mandatory for corporations, LLCs, limited partnerships, and nonprofit corporations. The filing fee is $75 for for-profit entities and $30 for nonprofits. It is due by the last day of the entity’s formation anniversary month, and the state allows filing up to 30 days before the due date.
A missed annual report can lead to revocation or dissolution after repeated delinquency. Reinstatement can require additional filings and fees. We can prepare the annual report, confirm the registered agent information, and keep the filing on schedule.
| Entity | Annual filing | Due | State fee |
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| Business corporation | Annual Report | Last day of the formation anniversary month | $75 |
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| Limited liability company | Annual Report | Last day of the formation anniversary month | $75 |
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| Nonprofit corporation | Annual Report | Last day of the formation anniversary month | $30 |
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Does New Jersey require newspaper publication?
No. New Jersey does not require a corporation, LLC, or nonprofit corporation to publish a newspaper notice as part of its formation. The entity is formed when the Division of Revenue accepts the public records filing and the registered agent is in place.
Publication requirements are state-specific. A New Jersey entity that registers to do business in Pennsylvania, New York, or Georgia should confirm whether the foreign registration or a subsequent filing triggers a publication obligation in that state.
New Jersey formation questions
The New Jersey Certificate of Formation filing fee is $100. A registered agent, operating agreement, and expedited service are separate. The LLC then files a $75 annual report by the last day of its formation anniversary month.
The Certificate of Incorporation filing fee is $100 for a domestic business corporation. The annual report fee is $75 and is due by the last day of the formation anniversary month.
The domestic nonprofit Certificate of Incorporation filing fee is $50. The nonprofit annual report fee is $30. IRS 501(c)(3) application fees and charitable registration costs are separate.
It is due by the last day of the month in which the entity was originally formed or authorized to do business. For example, an LLC formed in September files by September 30 each year. The state allows early filing up to 30 days before the due date.
Yes. New Jersey corporations, LLCs, and nonprofit corporations must maintain a registered agent and a physical New Jersey registered office. Our Collingswood office can provide registered agent and registered office service.
Yes. A change of registered agent or registered office is filed separately from the annual report. The state fee for a registered agent change is generally $25, in addition to any online processing fee.
Online filings are typically processed within a few business days. Expedited service is available with an 8.5-business-hour target, and one- and two-hour service is available for a higher fee. Confirm current cutoff times with the Division of Revenue.
Official New Jersey resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is
general information for attorneys, businesses, and nonprofit organizations. It is not legal,
tax, or accounting advice. Confirm the current requirement with the New Jersey Division of Revenue and Enterprise Services (DORES) or your
professional adviser before filing.