New Jersey LLC Annual Report
|---| | Statute | N.J.S.A. 42:2C-26 | | Filing Frequency | Annual | | Due Date | Last day of anniversary month each year | | First Report Due | Last day of the month in the year after formation that matches your formation month | | Filing Fee | $75.00 | | Online Filing | Yes, at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome | | Late Penalty | Inactive status or revocation after two consecutive missed years | | Reinstatement Fee | $75.00 plus all delinquent report fees; add $25 if you change registered agent or office |
Report Contents Required
You must provide your business name, New Jersey business ID, mailing address, employer identification number (EIN), registered agent name and contact information, and principal business address. File online through the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services portal.
Anniversary Month Deadline
Your report is due on the last day of the same calendar month as your LLC formation date. If you formed your LLC in March, your annual report is due by March 31 each subsequent year—not April 30 or any other date. Missing this deadline by even one day begins the clock toward the two-year revocation risk.
Two-Year Revocation Rule
New Jersey places your LLC on the inactive list or revokes your authority if you miss annual reports for two consecutive years. You cannot simply file the missing report and resume operations; reinstatement requires filing all delinquent reports, paying the $75 reinstatement fee, and potentially paying a $25 registered-agent change fee if your agent or office address has changed.
Contact the Filing Authority
Reach the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services at (609) 292-9292, or mail filings to PO Box 308, Trenton, NJ 08646-0308. In-person service is available at 33 West State Street, 5th Floor, Trenton, NJ 08608.
What Information Must You Include in Your Annual Report?
Your New Jersey LLC annual report must include five specific pieces of information under N.J.S.A. 42:2C-26. File by the last day of your anniversary month each year—the same calendar month your LLC was formed or authorized in New Jersey. The $75 filing fee is due with each submission. Missing two consecutive annual reports triggers inactive status or authority revocation, requiring delinquent filings plus a $75 reinstatement fee to restore your LLC.
Required Information on Your Annual Report
You must provide your business name and New Jersey business ID exactly as registered with the state. Include your business mailing address where the state can reach you for official correspondence. List your employer identification number (EIN) issued by the IRS. Provide your registered agent's name and contact information—this is the individual or registered business entity authorized to receive legal documents on behalf of your LLC in New Jersey. Finally, state your principal business address, which is your main operating location.
The state uses this information to maintain accurate records and ensure the Division of Revenue and Enterprise Services can contact you about tax obligations, regulatory changes, or compliance issues. If any of these details have changed since your last report or since you formed your LLC, you must update them in the annual report filing.
Filing Deadline and Anniversary Month Rule
Your annual report is due by the last day of the month in which your LLC was formed or authorized in New Jersey. This deadline repeats every year on the same calendar month. For example, if you formed your LLC in March, your annual report is due by March 31 each subsequent year—not April 31 or any other date. Missing this deadline does not automatically dissolve your LLC, but failing to file for two consecutive years places your entity on the inactive list or revokes your authority to do business in New Jersey.
Filing Fee and Online Submission
The annual report filing fee is $75, payable when you submit your report. You can file online through the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services portal at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome. Online filing is the standard method and avoids mail delays. You may also contact the filing office by phone at (609) 292-9292 if you have questions about your specific filing requirements.
Consequences of Missing Your Annual Report
If you fail to file your annual report for two consecutive years, New Jersey can place your LLC on the inactive list or revoke your authority to conduct business in the state. To restore your LLC, you must file all delinquent annual reports (at $75 each) plus pay a $75 reinstatement fee. If you also need to change your registered agent or office address during reinstatement, add an additional $25 registered-agent change fee. Reinstatement begins through the online reinstatement service on the Treasury portal.
How to File Your New Jersey LLC Annual Report
Every New Jersey LLC must file an annual report each year to maintain active status. You file by the last day of the anniversary month—the same calendar month your LLC was formed or authorized. The filing fee is $75, and you can file online through the New Jersey Department of the Treasury portal.
Filing Deadline and Due Date
Your first annual report is due by the last day of the month in the year after your LLC was formed or authorized in New Jersey, matching your formation or authorization month. For example, if you formed your LLC in March 2024, your first annual report is due by March 31, 2025. Every year thereafter, you file by the last day of that same month.
Under N.J.S.A. 42:2C-26, missing your annual report deadline carries serious consequences. If you fail to file for two consecutive years, New Jersey can place your LLC on the inactive list or revoke your authority to do business in the state.
What Information to Include
Your annual report must contain the following information:
- Business name and New Jersey business ID
- Business mailing address
- Employer Identification Number (EIN)
- Registered agent name and contact information
- Principal business address
You do not need to submit your operating agreement, member list, or detailed financial statements with the annual report. The filing is a straightforward update of your core business information.
How to File Online
You file your annual report through the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services online portal at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome. The online system guides you through each required field and allows you to pay the $75 filing fee by credit card or electronic check.
Filing online is the fastest method. Standard processing typically takes 1 to 5 business days, though you can purchase expedited service for an additional $25 if you need faster processing.
Filing Fee and Payment
The annual report filing fee is $75. You pay this fee when you submit your report online. If you file by mail, include a check or money order payable to the "State of New Jersey" with your filing.
The mailing address is:
New Jersey Department of the Treasury
Division of Revenue and Enterprise Services
PO Box 308
Trenton, NJ 08646-0308
For overnight or in-person delivery:
33 West State Street, 5th Floor
Trenton, NJ 08608
What Happens If You Miss the Deadline
If you fail to file your annual report by the deadline, New Jersey does not immediately dissolve your LLC. However, if you miss the deadline for two consecutive years, the state can place your LLC on the inactive list or revoke your authority to do business in New Jersey.
Once your authority is revoked, you cannot legally operate in the state. Reinstatement requires filing all delinquent annual reports and paying a $75 reinstatement fee. If you also need to change your registered agent or office address during reinstatement, add a $25 registered-agent change fee.
Reinstatement Process
To reinstate your LLC after revocation or inactive status, begin with the online reinstatement service at the Treasury portal. You must file all delinquent annual reports (each at $75) and pay the $75 reinstatement fee. If you are updating your registered agent or office address, add the $25 registered-agent change fee.
Contact the New Jersey Department of the Treasury at (609) 292-9292 if you need help navigating the reinstatement process or have questions about delinquent filings.
Registered Agent and Office Requirements
Your annual report must list your current registered agent and New Jersey registered office address. Your registered agent can be an individual or a business entity duly registered and in good standing in New Jersey. The registered office must use a New Jersey street address; a P.O. Box alone is not acceptable.
If you change your registered agent or office address between annual reports, file Form L-122 (Change of Registered Office or Agent) with the Treasury. This filing costs $25 and must be submitted before or with your next annual report to keep your records current.
Contact Information
For questions about your annual report or to verify your filing status, contact:
New Jersey Department of the Treasury
Division of Revenue and Enterprise Services
Phone: (609) 292-9292
Website: https://www.nj.gov/treasury/revenue/
You can also search your business status and filing history at https://www.njportal.com/DOR/BusinessNameSearch/Search/BusinessName to confirm your LLC is in good standing.
Annual Report Deadlines and Timing
Your New Jersey LLC must file an annual report every year by the last day of the month in which you formed or authorized the LLC in New Jersey. Under N.J.S.A. 42:2C-26, this anniversary-month deadline applies consistently each year. The $75 filing fee is due with each report, and you can file online through the New Jersey Department of the Treasury portal.
First Annual Report Due Date
Your first annual report is due by the last day of the month in the year after you formed your LLC, matching your formation month. If you formed your LLC in March 2024, your first annual report is due by March 31, 2025. If you formed in June 2024, it is due by June 30, 2025. This anniversary-month rule continues indefinitely—a June formation means June 30 is your deadline every subsequent year.
Recurring Annual Report Deadlines
Once you file your first report, you must file every year on the same calendar deadline. An LLC formed in January files by January 31 each year. An LLC formed in September files by September 30 each year. The deadline is the last day of your formation month, not a fixed date like December 31 or June 30.
Annual Report Contents and Fee
You must include your business name, New Jersey business ID, mailing address, employer identification number (EIN), registered agent name and contact information, and principal business address. The filing fee is $75 per report, payable when you submit. Online filing is available through the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome.
Consequences of Missing the Deadline
If you fail to file annual reports for two consecutive years, New Jersey may place your LLC on the inactive list or revoke your authority to do business in the state under N.J.S.A. 42:2C-26. Once revoked, you cannot operate legally in New Jersey until you reinstate.
Reinstatement After Missed Reports
Reinstatement requires you to file all delinquent annual reports (at $75 each), pay a $75 reinstatement fee, and file through the online reinstatement service. If you also need to change your registered agent or office address during reinstatement, add a $25 registered-agent change fee. Start the process at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome or contact the Division of Revenue and Enterprise Services at (609) 292-9292.
Late Penalties and Consequences of Missing Your Deadline
New Jersey imposes strict consequences for missing your LLC's annual report deadline. If you fail to file for two consecutive years, the state will place your LLC on the inactive list or revoke your authority to do business. Reinstatement requires you to file all delinquent reports, pay a $75 reinstatement fee, and potentially pay additional fees if you change your registered agent.
Your Annual Report Deadline
Your New Jersey LLC annual report is due by the last day of the anniversary month each year under N.J.S.A. 42:2C-26. The anniversary month is the same calendar month in which your LLC was formed or authorized in New Jersey. For example, if you formed your LLC in March, your annual report is due by March 31 every year thereafter. The filing fee is $75, and you can file online through the New Jersey Department of the Treasury's portal at https://www.njportal.com/DOR/BusinessFormation/Home/Welcome.
Two-Year Revocation Rule
Missing your annual report for two consecutive years triggers automatic state action. Under N.J.S.A. 42:2C-26, New Jersey can place your LLC on the inactive list or revoke your authority to conduct business in the state. Once revoked, you lose the legal right to operate, enter contracts, or sue in New Jersey courts. This penalty applies regardless of whether you intended to continue operating.
What Happens After Revocation
Once your authority is revoked, you cannot simply file a late report and resume operations. You must go through a formal reinstatement process that requires multiple filings and fees. The state will not accept a current annual report alone—you must file all delinquent annual reports from the years you missed, plus pay the reinstatement fee.
Reinstatement Costs and Process
Reinstatement costs at least $150: the $75 reinstatement fee plus $75 for each delinquent annual report you owe. If you need to change your registered agent or registered office during reinstatement, add another $25. For example, if you missed two years of annual reports, you owe $75 (reinstatement) + $150 (two delinquent reports at $75 each) = $225 minimum.
To reinstate, you begin with the online reinstatement service through the New Jersey Department of the Treasury. You file all delinquent annual reports, pay the $75 reinstatement fee, and pay the $25 registered-agent change fee if applicable. The process restores your authority but does not erase the fact that you operated without authorization during the revocation period—a status that may expose you to personal liability and tax penalties.
What Information You Must Report
Your annual report must include your LLC's business name and New Jersey business ID, your mailing address, your employer identification number (EIN), your registered agent's name and contact information, and your principal business address under N.J.S.A. 42:2C-26. Incomplete or inaccurate filings may be rejected, causing you to miss your deadline even if you submit before the due date.
Avoiding the Penalty
Set a calendar reminder for the last day of your formation month each year. File online to avoid mail delays. If you are unsure of your formation month, search your business name at https://www.njportal.com/DOR/BusinessNameSearch/Search/BusinessName to confirm your LLC's official records. Filing early—at least two weeks before the deadline—gives you time to correct any errors the state identifies.
Contact Information
If you have questions about your annual report deadline or reinstatement, contact the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services at (609) 292-9292 or mail PO Box 308, Trenton, NJ 08646-0308. You can also visit their website at https://www.nj.gov/treasury/revenue/ for current fee schedules and filing instructions.
Reinstatement Process and Requirements
Your New Jersey LLC can be reinstated after the state places it on inactive status or revokes its authority for missing annual reports for two consecutive years. Under N.J.S.A. 42:2C-26, reinstatement requires you to file all delinquent annual reports, pay the $75 reinstatement fee, and use the online reinstatement service through the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services.
How Your LLC Becomes Inactive or Revoked
New Jersey automatically places your LLC on the inactive list or revokes its authority if you fail to file annual reports for two consecutive years. This enforcement mechanism is built into N.J.S.A. 42:2C-26 and applies to all domestic and foreign LLCs registered in the state.
Once your LLC reaches inactive or revoked status, you cannot legally conduct business in New Jersey until reinstatement is complete. The state does not send a grace period or warning after the first missed year—the second consecutive missed report triggers the enforcement action.
Step-by-Step Reinstatement Process
Begin with the online reinstatement service. Access the New Jersey Department of the Treasury's online filing portal at https