What is the BOI reporting requirement for LLCs in New Jersey?

New Jersey does not impose a separate Beneficial Ownership Information (BOI) reporting requirement for LLCs under state law. LLCs must file an Annual Report with the New Jersey Department of the Treasury by the last day of their anniversary month each year under N.J.S.A. 42:2C-26. Federal BOI reporting to FinCEN may apply separately under the Corporate Transparency Act, but this is a federal obligation, not a state one.

Annual Report Filing Requirements

LLCs in New Jersey must submit an Annual Report containing:

Business name and New Jersey business ID
Business mailing address
Employer Identification Number (EIN)
Registered agent name and contact information
Principal business address

Filing deadline: By the last day of the anniversary month each year. The first report is due by the last day of the month in the year after formation that matches your formation month.

Filing fee: $75.00 per report

Online filing: Available through the NJ Business Portal

Federal BOI Compliance

If your LLC meets federal thresholds under the Corporate Transparency Act, you must report beneficial ownership information to FinCEN (Financial Crimes Enforcement Network) directly—not to New Jersey. Most LLCs formed after January 1, 2024, are reporting companies unless they qualify for an exemption. Consult federal guidance or a tax professional to determine if your LLC qualifies.

Penalties for Non-Compliance

Failure to file New Jersey annual reports carries serious consequences under N.J.S.A. 42:2C-26:

Two consecutive missed years: New Jersey may place your LLC on inactive status or revoke its authority to do business in the state
Reinstatement required: File all delinquent annual reports, pay the $75 reinstatement fee, plus a $25 registered-agent change fee if applicable

Next Steps

File your annual report online at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome
Determine if federal CTA BOI reporting applies to your LLC at FinCEN.gov
Contact the Division of Revenue and Enterprise Services at (609) 292-9292 for assistance

This is general information, not legal advice.