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How do I form an LLC in New Jersey?

Federal & State Law Editorial TeamLast reviewed: 2026-04-30

New Jersey LLCs are governed by the New Jersey Revised Uniform Limited Liability Company Act, N.J.S.A. 42:2C-1 et seq.

1. Filing Fee and Processing Time

  • Public Records Filing for New Business Entity: $125 filing fee with the New Jersey Division of Revenue and Enterprise Services (DORES) at business.nj.gov.
  • Processing: Same-day for online filings via the NJ Business Gateway; 4-6 weeks by mail.
  • Must also complete Form NJ-REG (Business Registration Application) within 60 days for tax purposes (free).

    • 2. Name Reservation

  • Optional. 120-day reservation for $50 (Form UNRR-1). Name must include "Limited Liability Company," "LLC," or "L.L.C." (N.J.S.A. 42:2C-8).

    • 3. Registered Agent

  • Required under N.J.S.A. 42:2C-14.
  • Must be a New Jersey resident individual OR an entity authorized to do business in NJ, with a NJ street address.

    • 4. Operating Agreement

  • Permitted but not required (N.J.S.A. 42:2C-11). Not filed with the state.
  • Recommended for multi-member LLCs.

    • 5. Annual Report

  • Required. Due by the last day of the LLC's anniversary month each year.
  • Filing fee: $75.
  • Filed online at business.nj.gov.
  • Failure to file for 2 consecutive years results in administrative revocation.

    • 6. State Taxes

  • NJ Gross Income Tax (graduated, top rate 10.75%) on pass-through LLC income — among the highest state income taxes.
  • LLCs taxed as C-corps pay the 9.0% Corporation Business Tax (CBT) (with 2.5% surtax for income over $10M = 11.5% top rate, currently scheduled to phase out).
  • Partnership filing fee ($150 per partner up to $250,000) for LLCs taxed as partnerships with NJ-source income.
  • Sales and use tax (6.625%) registration if selling taxable goods.

    • 7. Federal EIN and NJ-REG

  • Obtain federal EIN from IRS (free).
  • File Form NJ-REG with the NJ Division of Revenue within 60 days of formation to register for tax accounts (free).

    • 8. Professional Service LLCs

  • Licensed professionals must form a Professional Service LLC under N.J.S.A. 42:1B-1 (the Professional Service Corporation Act applies analogously).

    • 9. Local Licensing

  • Most NJ municipalities require local mercantile licenses; check with the municipal clerk.

    • This is legal information, not legal advice.

    When to Talk to a Lawyer
    • You are forming a multi-member LLC subject to the partnership filing fee
    • You are a licensed professional forming a PSLLC
    • You operate in multiple NJ counties with stacked local fees
    Related Statutes & Laws
    • N.J.S.A. 42:2C-8
    • N.J.S.A. 42:2C-11
    • N.J.S.A. 42:2C-14
    • N.J.S.A. 42:2C-18
    • N.J.S.A. 42:2C-26

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.