New Jersey LLC Annual Report: Due Date, Fee and Late Penalty

New Jersey LLC annual report rules at a glance

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are New Jersey's, read from its statutes and the pages of the New Jersey Division of Revenue and Enterprise Services; the statutes are cited in the text.

How New Jersey's annual report works

New Jersey's annual report is filed with the Division of Revenue and Enterprise Services, part of the Treasury rather than the Secretary of State, online at the Division's annual report portal with the LLC's entity ID and formation date; no account is needed. It is due by the last day of the anniversary month each year, and the state fee is $75.

The report confirms the registered agent and office, the principal business address, and the names and addresses of the managers or members. The state emails a notice before the anniversary month to the address on record.

New Jersey removed its late fee in 2019 (P.L. 2019, c. 149), so a late annual report costs the ordinary $75. The consequence of not filing is revocation, which requires two consecutive missed reports.

Who files it and what the form asks

Every New Jersey LLC on the state's active record owes the annual report for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the New Jersey-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Changing the registered agent is best treated as a separate filing in New Jersey: the annual report confirms the agent on record, and the state's statement of change names the new one. Owners who switch agents usually file the change first so the report shows the right agent. We can make the switch for you, and the New Jersey registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the New Jersey annual report is due

New Jersey keys the deadline to the LLC's own formation date: the annual report is due on the last day of the anniversary month, every year. Two LLCs formed in different months have different deadlines, which is why the state cannot put one date on a poster and why an owner who formed late in the year sometimes assumes the report is a January task when it is not. The formation date is on the articles the state returned and on its business search. The state does not publish one opening date for every LLC; its portal accepts the report in the weeks before the deadline, and planning on the 60 days before is safe.

There is no grace period: the day after the due date the report is late. New Jersey keeps accepting that year's report through December 31 of the report year; after that the consequences below take over.

Your first annual report

The first annual report is due on the last day of the anniversary month in the year after formation, and every year after that: formed in June 2026, the first one is due in June 2027.

The state fee and the late penalty

The state fee is $75 a year. It is set by New Jersey and published on the state's own schedule; anyone who files for you pays the same amount to the state, and the state fee is shown separately wherever the filing is sold.

New Jersey charges no late fee. That does not make the deadline soft: the state's response to a missed report is the status change and dissolution process described next, not a fee, and a reinstatement costs more than the report ever did.

If you missed the New Jersey annual report

The Division revokes the charter of an LLC that has missed two consecutive annual reports, and the LLC's name becomes available to others. Reinstatement is $75 in state fees plus every delinquent $75 report, $225 at the two-report minimum (or $300 once a third has come due), and a tax clearance certificate is required if the reinstatement comes two or more years after revocation.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the New Jersey annual report

The filing itself takes minutes once the details are to hand; most of the time lost on an annual report is spent hunting for them. Have ready:

• The LLC's New Jersey file or entity number, as it appears on the articles or on the New Jersey Division of Revenue and Enterprise Services business search; no account is needed on the state's portal.
• The registered agent's current name and New Jersey street address; if the agent has changed, file the change first.
• The principal office and mailing address as they should read for the coming year.
• The names and addresses the New Jersey form asks for (above), spelled as the state has them.
• A card for the $75 state fee.
• The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How New Jersey compares with its neighbors

New Jersey's annual report is due the last day of the anniversary month, with a state fee of $75. Next door:

• New York: a biennial statement due the last day of the anniversary month ($9 state fee, no late fee).
• Pennsylvania: an annual report due September 30 ($7 state fee, no late fee).
• Delaware: an annual tax due June 1 ($400 state fee, no late fee).

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.