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All profit
and non-profit corporations (domestic and foreign), as well as all
limited partnerships, limited liability companies, and limited liability
partnerships must submit annual reports and associated processing
fees each year following their dates of incorporation/registration.
Online
filing is now mandatory for all annual report filings.
The annual fees are:
$50.00 for profit corporations,
LPs, LLPs, and LLCs
$25.00 for non-profits
Information from the annual
report is public and forms the core of the State's corporate/ business
status reporting system. This information is relied on heavily by
the commercial, financial and legal sectors.
You
may use the annual report filing to change a registered
agent or registered office for the business. The fee of $25.00
for these changes is in addition to the annual report fee. Remember
that a registered agent must have a New Jersey address and that the
physical location of the registered office must be indicated.
Individuals
who may sign the annual report are specifically designated. For corporations,
either the registered agent or a corporate officer may sign. Annual
reports for other business types may be signed by any authorized representative.
Annual report filing is
a prerequisite for maintaining an active business status. In accordance
with State law, businesses that fail to file annual reports for two
consecutive years will be revoked.
Businesses
Subject to the Corporation Business Tax (CBT)
Beginning with the 2005 fiscal period, the filing of the
annual report will no longer be part of the corporation business tax
filing and the CAR-100 will be eliminated. The formation or registration
date will become the due
date for filing.
Any outstanding
annual report due prior to the 2005 fiscal period will retain its
original due date but must now be submitted electronically.
Business
Entities Not Subject to CBT
The annual
report due date for these businesses continues to be the date of the
entity's incorporation or registration. Online
filing is required.
Electronic
Filing Mandate
All business
entities are subject to the annual report electronic filing mandate.
If the business, its officers, directors or registered agent do not
have access to the internet that would enable compliance with the
electronic filing requirements, an e-file exemption request may be
submitted. Notarized statements by both an authorized business representative
and the registered agent indicating the lack of internet access are
required. Approved exemptions are valid for the current filing year
only.
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