To file an LLC in New Jersey, you submit a Certificate of Formation to the Division of Revenue and Enterprise Services for $125, obtain a federal Employer Identification Number from the IRS, and then complete Form NJ-REG to register for state taxes within 60 days of formation. Everything happens online, and the formation filing itself is nearly instant once you hit submit.
Pick and Clear a Business Name
Your name has to include “Limited Liability Company” or an accepted abbreviation: “L.L.C.,” “LLC,” or a version using “Ltd.” and “Co.” in place of the full words. It also has to be distinguishable from every other entity already on file with the state, including names other people have reserved. Run a free check through the Division of Revenue’s business name search before you do anything else.
You can reserve a name for six months by requesting a name availability certificate for $50.1NJ Treasury. Registry Fee Schedules The state actually discourages this, because canceling a reservation later involves extra paperwork and fees. Most filers skip reservation and go straight to the Certificate of Formation once they’ve confirmed the name is clear.
Appoint a Registered Agent
Every New Jersey LLC must continuously maintain a registered office and a registered agent for service of process within the state.2Justia. New Jersey Revised Statutes Section 42-2C-14 – Office and Agent for Service of Process The agent accepts lawsuits, tax notices, and other official mail on behalf of the company. The registered office does not have to be where you do business, but it must be a physical New Jersey address where the agent can reliably take deliveries.
You can be your own agent if you have a qualifying New Jersey address. Commercial registered agent services generally charge $100 to $300 per year and are worth considering if you don’t have a consistent in-state office, or if you’d rather keep your home address off the public record.
Get Your EIN From the IRS First
New Jersey’s Division of Revenue requires every LLC to obtain an Employer Identification Number before filing the NJ-REG.3Department of the Treasury – Division of Revenue. Getting Registered The EIN functions like a Social Security number for your business, and banks, the IRS, and the state all use it to identify the company.
Apply directly on the IRS website. It’s free, takes a few minutes, and you’ll have the number at the end of the session. The application times out after 15 minutes of inactivity, and you’re limited to one EIN per responsible party per day.4Internal Revenue Service. Get an Employer Identification Number Save the confirmation letter; you’ll need the EIN for the state registration and for opening a bank account. Ignore third-party sites that offer to get you an EIN for a fee. The IRS never charges.
File the Certificate of Formation
The Certificate of Formation is what actually creates your LLC. File it online through the New Jersey Business Formation portal.5State of New Jersey. Online Business Entity Filing The state’s recommended sequence is to confirm your name is available, get your EIN, and then file the certificate.3Department of the Treasury – Division of Revenue. Getting Registered
Before you start, have these ready:
- A six-digit NAICS code describing your primary activity, which you can look up on the U.S. Census Bureau site.6NJ.gov. Registering to Do Business in New Jersey
- Whether the LLC will be member-managed or manager-managed.
- The effective date (filing date or a future date).
- A primary business address, which can be outside New Jersey.
- Names and addresses of the members.
- A working email address, so the state can send you the stamped certificate.
The filing fee is $125, by electronic check or credit card. Credit cards may add a small convenience fee.1NJ Treasury. Registry Fee Schedules If there are no errors, formation is effectively instantaneous, and the stamped certificate is your proof the LLC exists. You’ll need it to open a business bank account, sign contracts, and apply for local permits.
Register for State Taxes With Form NJ-REG
Within 60 days of filing your Certificate of Formation, you have to complete Form NJ-REG to register for state tax obligations.7State of New Jersey. Business Registration Form and Information The form covers sales tax collection, employer withholding, and other taxes depending on what the business does. It’s filed online, and the system adjusts the questions to your activities.
Once processed, you receive a Business Registration Certificate. That certificate is your permit to do business in New Jersey and is required for state contracting, applying for grants and tax credits, and getting certain local licenses.3Department of the Treasury – Division of Revenue. Getting Registered Missing the 60-day window won’t dissolve your LLC, but it can block you from collecting sales tax, running payroll, or bidding on state contracts. New Jersey’s general late-filing penalties for tax obligations run 5% of the tax due per month, up to 25%, plus potential charges of $100 per month.8NJ Division of Taxation. When to File and Pay
Write an Operating Agreement
New Jersey doesn’t require a written operating agreement, but going without one is a problem that catches up with multi-member LLCs quickly. The agreement spells out ownership percentages, voting rights, how profits get split, and what happens when a member leaves or the business winds down. Without one, the default rules of the New Jersey Revised Uniform Limited Liability Company Act fill the gaps, and those defaults rarely match what the owners had in mind.
Where a provision in your operating agreement conflicts with your filed certificate, the operating agreement controls as to members, managers, and transferees.9Justia. New Jersey Revised Statutes Section 42-2C-13 – Operating Agreement; Effect on Third Parties and Relationship to Records Effective on Behalf of Limited Liability Company It’s the document that actually governs the relationships between owners, even though it never gets filed with the state. For single-member LLCs, having one still helps show the business is a separate entity, which supports the liability shield you formed the LLC for in the first place.
Keep the LLC in Good Standing
Every New Jersey LLC files an annual report and pays a $75 fee each year.1NJ Treasury. Registry Fee Schedules It’s due on the last day of the month you originally formed in. Form in March, and it’s due every March 31. The state doesn’t always send a reminder, and you’re on the hook either way.10Business.NJ.gov. Taxes and Annual Report
The report itself is short, mostly confirming the registered agent and business address are still current. File it through the Division of Revenue’s online portal. If you don’t file, the state can revoke the LLC, stripping its authority to do business in New Jersey.10Business.NJ.gov. Taxes and Annual Report Reinstating a revoked LLC means more paperwork and more fees, so put the date on a calendar.
What About Beneficial Ownership Reporting?
As of March 2025, entities formed in the United States, including New Jersey LLCs, are exempt from filing Beneficial Ownership Information reports with FinCEN under the Corporate Transparency Act.11FinCEN.gov. Beneficial Ownership Information Reporting You do not need to file a BOI report when you form a New Jersey LLC today, though this area has changed before and is worth checking again before filing.