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New Jersey - LLC Registration
New Jersey LLC Registration
Overview Forming a limited liability company (LLC) in New Jersey combines personal liability protection with flexible management and pass-through taxation. This guide covers the core steps, required filings, ongoing obligations, fees, and practical tips to register and maintain an LLC in New Jersey.
Step 1 — Choose a Name
Name requirements: The name must include “Limited Liability Company,” “L.L.C.,” or “LLC.”
Availability: Check name availability with the New Jersey Division of Revenue & Enterprise Services. The name cannot be deceptively similar to existing business names or reserved statutory words (e.g., “bank,” “attorney”) without appropriate approvals or licenses.
Name reservation (optional): You can reserve a name for 120 days by filing a Name Reservation form and paying the applicable fee.
Step 2 — Designate a Registered Agent
Requirement: Every New Jersey LLC must designate a registered agent with a physical street address in New Jersey (not a P.O. box).
Who can be agent: An individual resident, a member/manager of the LLC, or a commercial registered agent service.
Step 3 — File the Public Records Filing for New Business Entity
Form: File the Public Records Filing for New Business Entity with the New Jersey Division of Revenue & Enterprise Services.
Information required: LLC name, registered agent name and address, the business purpose (may be general), the effective date, and organizer information.
Filing methods: Online or by mail. Filing fee applies (confirm current fee with the Division of Revenue).
Effective date: The filing is effective on the date received unless you specify a future effective date within the statutory limit.
Step 4 — Create an Operating Agreement
Purpose: An operating agreement sets member rights, management structure, capital contributions, profit/loss allocation, voting, transfer restrictions, and dissolution procedures.
Requirement: Not required to be filed with the state but strongly recommended to reduce disputes and clarify governance.
Single-member LLCs: Should also have a written operating agreement to preserve limited liability protections and clarify tax treatment.
Step 5 — Obtain an Employer Identification Number (EIN)
Issuer: Internal Revenue Service (IRS).
When required: Needed for multi-member LLCs, LLCs with employees, and often for opening business bank accounts. Single-member LLCs may use the owner’s SSN for taxes, but an EIN is still recommended.
Application: Apply online with the IRS.
Step 6 — Register for New Jersey State Taxes and Employer Accounts
Register with the New Jersey Division of Taxation if you will:
Sell goods subject to sales tax,
Have employees (unemployment, withholding taxes),
Owe other state business taxes.
Unemployment and withholding: Register for employer withholding and unemployment insurance tax accounts if you hire employees.
Step 7 — Business Licenses and Local Permits
State licenses: Some professions and regulated activities require state licensure (e.g., contractors, health professionals).
Local permits: Check municipal requirements for zoning, health, building, and retail permits. County or city agencies may require additional registrations or licenses.
Step 8 — Annual Reporting and Compliance
Annual Report: New Jersey requires LLCs to file an annual report with the Division of Revenue & Enterprise Services and pay a fee. The report updates member/manager and registered agent information.
Franchise-type taxes: New Jersey no longer imposes a separate annual franchise tax on LLCs, but business entities must remain current with Division filings and any applicable state taxes.
Good standing: Keep registered agent, principal address, and reporting information up to date to maintain good standing and preserve liability protections.
Fees (Estimate — verify current amounts)
Public Records Filing (LLC formation): state filing fee (confirm current fee with Division of Revenue; amounts may change).
Name reservation (optional): nominal fee.
Registered agent service (optional): annual fee if you hire a commercial agent.
Annual report fee: statutory fee due each year.
Tax Considerations
Default federal tax classification: Single-member LLCs are disregarded (sole proprietorship) and multi-member LLCs are treated as partnerships unless you elect corporate taxation.
Electing S or C corporation taxation: File IRS Form 8832 (C corp election) or Form 2553 (S corp election, if eligible) to change default treatment.
State taxes: New Jersey imposes corporation business tax on entities taxed as corporations; other LLCs pay income taxes through members’ individual returns. Consult a tax advisor for state-specific obligations and estimated payments.
Practical Tips
Keep separate business and personal finances: Open a business bank account and maintain separate records to protect limited liability status.
Document capital contributions and member actions in the operating agreement and meeting minutes.
Consider professional
Flexible, expert advice when you need it. Book hourly support across a range of topics—from planning to problem-solving. This focused consultation will help clarify your goals, map out next steps, and identify opportunities for growth.
To form your business with us add the form to the cart, and fill out our form, a representative will contact you.
Note: These fees are not refundable after we start the service and register the company.
New Jersey LLC Registration
Overview Forming a limited liability company (LLC) in New Jersey combines personal liability protection with flexible management and pass-through taxation. This guide covers the core steps, required filings, ongoing obligations, fees, and practical tips to register and maintain an LLC in New Jersey.
Step 1 — Choose a Name
Name requirements: The name must include “Limited Liability Company,” “L.L.C.,” or “LLC.”
Availability: Check name availability with the New Jersey Division of Revenue & Enterprise Services. The name cannot be deceptively similar to existing business names or reserved statutory words (e.g., “bank,” “attorney”) without appropriate approvals or licenses.
Name reservation (optional): You can reserve a name for 120 days by filing a Name Reservation form and paying the applicable fee.
Step 2 — Designate a Registered Agent
Requirement: Every New Jersey LLC must designate a registered agent with a physical street address in New Jersey (not a P.O. box).
Who can be agent: An individual resident, a member/manager of the LLC, or a commercial registered agent service.
Step 3 — File the Public Records Filing for New Business Entity
Form: File the Public Records Filing for New Business Entity with the New Jersey Division of Revenue & Enterprise Services.
Information required: LLC name, registered agent name and address, the business purpose (may be general), the effective date, and organizer information.
Filing methods: Online or by mail. Filing fee applies (confirm current fee with the Division of Revenue).
Effective date: The filing is effective on the date received unless you specify a future effective date within the statutory limit.
Step 4 — Create an Operating Agreement
Purpose: An operating agreement sets member rights, management structure, capital contributions, profit/loss allocation, voting, transfer restrictions, and dissolution procedures.
Requirement: Not required to be filed with the state but strongly recommended to reduce disputes and clarify governance.
Single-member LLCs: Should also have a written operating agreement to preserve limited liability protections and clarify tax treatment.
Step 5 — Obtain an Employer Identification Number (EIN)
Issuer: Internal Revenue Service (IRS).
When required: Needed for multi-member LLCs, LLCs with employees, and often for opening business bank accounts. Single-member LLCs may use the owner’s SSN for taxes, but an EIN is still recommended.
Application: Apply online with the IRS.
Step 6 — Register for New Jersey State Taxes and Employer Accounts
Register with the New Jersey Division of Taxation if you will:
Sell goods subject to sales tax,
Have employees (unemployment, withholding taxes),
Owe other state business taxes.
Unemployment and withholding: Register for employer withholding and unemployment insurance tax accounts if you hire employees.
Step 7 — Business Licenses and Local Permits
State licenses: Some professions and regulated activities require state licensure (e.g., contractors, health professionals).
Local permits: Check municipal requirements for zoning, health, building, and retail permits. County or city agencies may require additional registrations or licenses.
Step 8 — Annual Reporting and Compliance
Annual Report: New Jersey requires LLCs to file an annual report with the Division of Revenue & Enterprise Services and pay a fee. The report updates member/manager and registered agent information.
Franchise-type taxes: New Jersey no longer imposes a separate annual franchise tax on LLCs, but business entities must remain current with Division filings and any applicable state taxes.
Good standing: Keep registered agent, principal address, and reporting information up to date to maintain good standing and preserve liability protections.
Fees (Estimate — verify current amounts)
Public Records Filing (LLC formation): state filing fee (confirm current fee with Division of Revenue; amounts may change).
Name reservation (optional): nominal fee.
Registered agent service (optional): annual fee if you hire a commercial agent.
Annual report fee: statutory fee due each year.
Tax Considerations
Default federal tax classification: Single-member LLCs are disregarded (sole proprietorship) and multi-member LLCs are treated as partnerships unless you elect corporate taxation.
Electing S or C corporation taxation: File IRS Form 8832 (C corp election) or Form 2553 (S corp election, if eligible) to change default treatment.
State taxes: New Jersey imposes corporation business tax on entities taxed as corporations; other LLCs pay income taxes through members’ individual returns. Consult a tax advisor for state-specific obligations and estimated payments.
Practical Tips
Keep separate business and personal finances: Open a business bank account and maintain separate records to protect limited liability status.
Document capital contributions and member actions in the operating agreement and meeting minutes.
Consider professional
Flexible, expert advice when you need it. Book hourly support across a range of topics—from planning to problem-solving. This focused consultation will help clarify your goals, map out next steps, and identify opportunities for growth.
To form your business with us add the form to the cart, and fill out our form, a representative will contact you.
Note: These fees are not refundable after we start the service and register the company.