New Jersey LLC annual report & franchise tax deadlines 2026-2027
Every recurring New Jersey filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the last day of the formation month each year |
| State fee | $75 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | By the last day of the incorporation month each year |
| State fee | $75 |
| How often | annual |
Franchise & entity-level taxes
| Corporation Business Tax minimum tax corp, s corp | CBT-100: May 15 (C corps); CBT-100S: Apr 15 (S corps), calendar year Minimum $500–$2,000 (C corps) / $375–$1,500 (S corps) by NJ gross receipts General pattern — verify |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | May 15 (CBT-100) |
| Partnership / S corp return | Apr 15 (CBT-100S / NJ-1065) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in New Jersey
No active IRS disaster postponements for New Jersey as of Oct 21, 2026. See all deadline changes.
Your New Jersey calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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New Jersey deadline FAQ
When is the New Jersey LLC annual report due?
By the last day of the formation month each year.
How much does the New Jersey LLC annual report cost?
State fee: $75.
When is the New Jersey corporation annual report due?
By the last day of the incorporation month each year. Fee: $75. S corporations file the same report as other corporations.
Does New Jersey have a franchise tax or annual LLC tax?
Yes — Corporation Business Tax minimum tax: CBT-100: May 15 (C corps); CBT-100S: Apr 15 (S corps), calendar year (Minimum $500–$2,000 (C corps) / $375–$1,500 (S corps) by NJ gross receipts).
When are New Jersey business income tax returns due?
C corporations: May 15 (CBT-100). Pass-through entities (partnerships, S corps): Apr 15 (CBT-100S / NJ-1065). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file New Jersey sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a New Jersey deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.nj.gov/treasury/revenue/fees.shtml
- https://www.nj.gov/treasury/taxation
- https://business.nj.gov/pages/filings-and-accounting
- https://www.nj.gov/treasury/revenue/reinstate.shtml
- https://www.nj.gov/treasury/revenue/reinstatefees.shtml
- https://www.nj.gov/treasury/taxation/pdf/cbt/2024/cbt100ins.pdf
- https://www.nj.gov/treasury/taxation/pdf/current/cbt/5052tc.pdf
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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