New Jersey LLC Annual Report Deadlines (2026)
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Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.
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Annual Report
Every business in New Jersey must file an annual report with the Division of Revenue and Enterprise Services (DORES). The report keeps the state's record of the LLC's officers/members, main business address, and registered agent current. The due date is the last day of the month in which the LLC was originally formed or registered, every year. Filing is done online through njportal.com.
Deadline: Last day of the LLC's formation anniversary month, every year.
Fee: $75.
Where to file: www.njportal.com
Other state tax obligations
The Partnership Filing Fee applies only to LLCs treated as partnerships with more than two owners and New Jersey-source income. Single-member LLCs and two-owner partnerships are not subject to this fee. Members are still responsible for New Jersey Gross Income Tax on their distributive shares.
New Jersey does not impose a separate LLC franchise tax. However, a multi-member LLC classified as a partnership for federal income tax purposes that has any income or losses derived from New Jersey sources and that has more than two owners is required to pay a Partnership Filing Fee of $150 for each owner of an interest in the entity, up to a maximum of $250,000. The fee is reported on Form NJ-1065 / PART-100 and is due on or before the 15th day of the 4th month following the close of the return period. A 50% installment prepayment of the next year's filing fee is also required at that time. Single-member LLCs (disregarded entities for federal tax purposes) do not file Form NJ-1065 and are not subject to this fee.
Deadline: Only multi-member LLCs taxed as partnerships with more than two owners and any New Jersey-source income owe the Partnership Filing Fee. Single-member LLCs (disregarded entities) and partnerships with only two owners are not subject to it. For LLCs that owe the fee, Form NJ-1065 / PART-100 is due on or before the 15th day of the 4th month after the close of the LLC's tax year (April 15 for calendar-year filers)..
Fee: $150 · $150 per owner, capped at $250,000; only applies when the LLC has more than two owners and New Jersey-source income.
Where to pay: www.nj.gov
What happens if you miss it
| Days late | Status | Fee | Consequence |
|---|---|---|---|
| 365+ days | Late | — | Missing a single annual report puts the LLC in delinquent status. The Division of Revenue and Enterprise Services will charge the past-due $75 fee for any unfiled year when the LLC catches up. |
| 730+ days | Forfeiture | — | If the LLC fails to file annual reports for two consecutive years, the State Treasurer may revoke the LLC's certificate of formation (or a foreign LLC's certificate of authority) after written demand. The LLC has 60 days after the written demand to file the missing reports and pay the required fees before the revocation becomes effective. |
Reinstatement fee: $75 · $75 reinstatement filing fee, plus $75 for each delinquent annual report and $75 for the current annual report; a $25 change-of-registered-agent fee applies if the agent is being updated.
Frequently asked questions
When is a New Jersey LLC's annual report due?
The annual report is due every year by the last day of the month in which your LLC was originally formed or registered with New Jersey. For example, if your LLC was formed on March 12, the annual report is due by March 31 each year.
How much is the New Jersey LLC annual report fee?
The filing fee is $75, paid to the Division of Revenue and Enterprise Services.
Where do New Jersey LLCs file the annual report?
Online through the Division of Revenue and Enterprise Services portal at njportal.com/DOR/AnnualReports. The filing keeps the state's record of your LLC's officers/members, main business address, and registered agent current.
Does my New Jersey LLC owe the Partnership Filing Fee?
Only if your LLC is classified as a partnership for federal tax purposes, has more than two owners, and has income or losses from New Jersey sources. In that case, the LLC owes $150 per owner, capped at $250,000, on Form NJ-1065 / PART-100. Single-member LLCs (disregarded entities) and partnerships with only two owners are not subject to this fee.
What happens if a New Jersey LLC misses its annual report?
If the LLC fails to file annual reports for two consecutive years, the State Treasurer can revoke the LLC's certificate of formation (or a foreign LLC's certificate of authority) after sending a written demand by certified mail. The LLC has 60 days after that demand to catch up on the missed reports and fees before the revocation takes effect.
How does a revoked New Jersey LLC reinstate?
Reinstatement is handled through DORES's online reinstatement service, which starts with filing the annual report. The LLC owes $75 for the current annual report plus $75 for each delinquent annual report, and a $25 change-of-registered-agent fee if the agent is being updated. Important caveat: the online system will indicate whether a tax clearance certificate from the Division of Taxation is required. If it is, you must request the certificate, satisfy any outstanding tax liabilities flagged by Taxation, and wait for the certificate to be issued — DORES will only complete the reinstatement after the certificate arrives. If tax clearance is not required, reinstatement can be completed entirely online.
Sources
- Business.NJ.gov — Filings and Accounting (Annual Report overview) · retrieved May 11, 2026
- NJ Division of Revenue and Enterprise Services — Annual Report (njportal.com) · retrieved May 10, 2026
- NJ Division of Revenue and Enterprise Services — Reinstate a Revoked or Voided Business · retrieved May 10, 2026
- NJ Division of Revenue and Enterprise Services — Reinstatement Fees · retrieved May 10, 2026
- NJ Division of Taxation — Partnerships · retrieved May 10, 2026
- NJ Division of Taxation — Technical Bulletin TB-55: Partnership Filing Fee and Nonresident Partner Tax · retrieved May 10, 2026
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