How to Change Your LLC Address in NJ: Forms, Fees, and IRS Notice

To change your LLC’s address in NJ, you have two options with the Division of Revenue and Enterprise Services (DORES): update it during your annual report filing for $75, or file a Certificate of Amendment (Form L-102) at any time for $100. Both can be done online. After the state filing, you still need to notify the IRS and the New Jersey Division of Taxation separately, because those agencies don’t pull address updates from DORES.

Update During Your Annual Report for $75

Every New Jersey LLC has to file an annual report, and that filing is also your chance to change the business address without paying anything extra beyond the report fee. The report costs $75 and is due by the last day of the month in which your LLC was formed.1Business.NJ.gov. Taxes and Annual Report When you file, the system lets you confirm or change your business address and your registered agent.2Division of Revenue and Enterprise Services. Registry Fee Schedules

File through the state’s online portal at njportal.com/DOR/AnnualReports.3State of New Jersey. Online Annual Report If your report deadline is months out and you need the address changed now, file a Certificate of Amendment instead.

File a Certificate of Amendment (Form L-102) for $100

When the timing doesn’t line up with your annual report, use Form L-102, the Certificate of Amendment. It’s a standalone filing that updates the public record of your LLC’s principal business address.4New Jersey Department of the Treasury. Form L-102 Certificate of Amendment The fee is $100.2Division of Revenue and Enterprise Services. Registry Fee Schedulesp>

To fill it out, you’ll need:

  • Your LLC’s full legal name exactly as it appears in state records
  • Your 10-digit Entity ID number, which identifies your business in the DORES system5Business.NJ.gov. Register Your Business
  • The new street address for the LLC’s principal office

If you don’t know your Entity ID, look it up through the DORES business records search. New Jersey requires a street address for the registered office on the certificate of formation, so a P.O. Box alone won’t satisfy that field.6Justia Law. New Jersey Code 42-2C-18 – Formation, Certificate of Formation

Filing Online

The fastest route is the Business Charter Amendment Service at njportal.com/dor/businessamendments.7State of New Jersey. Business Charter Amendments Enter your Entity ID, date of formation, and business type, and the system pulls up your record. Select the Certificate of Amendment option and enter the new principal address.

Pay the $100 fee plus a small transaction surcharge for credit card or e-check processing. Once payment clears, you get a confirmation number and can download a copy of the filed document. Public search results may take several business days to reflect the change, but the confirmation number is your proof of compliance.

Filing by Mail

Download Form L-102 from the DORES website and submit it in duplicate with a check or money order for $100 payable to “Treasurer, State of New Jersey.” Write your 10-digit Entity ID in the memo line so the payment gets matched to your filing.4New Jersey Department of the Treasury. Form L-102 Certificate of Amendment

Mail to:

NJ Division of Revenue and Enterprise Services
PO Box 308
Trenton, NJ 08646

Paper filings take longer than online submissions. The state will mail confirmation to the new address once the amendment is recorded.

Registered Agent Address Is a Separate Filing

Your LLC’s principal business address and your registered agent’s address are two different records in the state’s system. If your registered agent is moving, or you’re appointing a new agent, that change needs its own filing even if you’re updating the principal address at the same time.

The form is L-122, the Certificate of Change for registered agent name, address, or both. The fee is $25, and the form requires both the old and the new agent information.8New Jersey Division of Revenue. Form L-122 Certificate of Change – Registered Name or Address, or Both It must be signed by an authorized member or manager, or by the registered agent confirming the new designation. File it online through the DORES portal or mail it to PO Box 308.

New Jersey requires every LLC to continuously maintain a registered office in the state with an agent available to accept service of process. A missed court summons because your registered agent record was outdated can lead to a default judgment against your LLC.

Notify the IRS with Form 8822-B

DORES doesn’t share your new address with the IRS. You handle that with IRS Form 8822-B, Change of Address or Responsible Party — Business.9Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business The form asks for your LLC’s name, EIN, the old address, and the new one. It has to be signed by a business owner or member-manager and mailed to the address listed in the form’s instructions.

Filing 8822-B for an address change is voluntary and carries no penalty for skipping it. But if the IRS can’t reach you, tax deficiency notices and payment demands can go unanswered long enough to trigger liens or collection actions before you know there’s a problem.10Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party Processing takes about four to six weeks. The 60-day filing deadline on the form applies only to changes in the responsible party, not to address changes.

Notify the New Jersey Division of Taxation

The Division of Revenue (which holds your formation records) and the Division of Taxation (which holds your tax accounts) are separate agencies. Updating one doesn’t update the other. The Division of Taxation directs businesses to its Online Registration Change Service to update their address.11NJ Division of Taxation. Address Change

The service lets you update your tax and employer records online.12N.J. Department of Treasury – Division of Revenue. On-Line Registration Change Service This is the cleanest way to make sure sales tax, employer withholding, and any other tax accounts all reflect the new address. Don’t wait for your next return to carry the change; the Division’s own guidance tells businesses to use the Registration Change Service.

What Happens If You Don’t Update

Skipping the state update is the biggest risk. New Jersey can void an LLC’s charter or revoke its authority to do business if it fails to file annual reports for two consecutive years.13Division of Revenue and Enterprise Services. Reinstate a Revoked or Voided Business The state sends reminders to the address on file, so an outdated address means the reminders go nowhere and the deadline quietly passes. Reinstating a revoked LLC takes extra paperwork and fees on top of the missed reports.

An outdated registered agent address means legal papers can be served to a location where no one is there to accept them, and a court can still treat service as completed. On the tax side, both the IRS and the Division of Taxation send time-sensitive notices — audit letters, balance-due demands, penalty notices — to whatever address they have on record. Penalties and interest keep accruing whether the notice ever reached you.

Three updates cover you: file the address change with DORES (through the annual report or Form L-102), send Form 8822-B to the IRS, and update the Division of Taxation through its Registration Change Service. Add Form L-122 if your registered agent is also moving. All of it can be done online in under an hour.