If you know the basic procedures involved in starting a business, this "fast path" checklist will help you review the major requirements.

However, if you are unfamiliar with the process of starting a business, we recommend that you use our Step by Step outline, which provides more detail and explanation.

To start a business in New Jersey, you must first decide upon and register your business's name.

Business Under Your Own Name

If you intend to do business under your own name, you are not required to register a trade name.

Sole Proprietorship or General Partnership

If you are starting a sole proprietorship or a general partnership and intend to operate under a trade name or a name that includes the designation "and Company" or "& Co.," you are required to register your business's name with the County Clerk of the county or counties in which you intend to conduct or transact business.

Corporation, Limited Liability Company, Limited Partnership, or Limited Liability Partnership

If you are starting a corporation, limited liability company, limited partnership, or limited liability partnership, you are required to file with the State of New Jersey. If desired, you can reserve the business name for use prior to filing your original business certificate with the state (see below).

You may elect to reserve or register a business name prior to registering a new business entity. This service is for business entities other than sole proprietorships and partnerships.

First you must determine that the business name is available, and then file to hold the name by submitting a paper form. Foreign corporations must also submit by FAX a standing certificate from their home state within 21 days of filing for the name registration. The standing certificate must be current and issued no more than 30 days prior to the name registration filing.

Domestic corporations will have the name reserved for 120 days. The name registration for foreign corporations will last until the end of the calendar year.

Remember - reserving a business name does not register the business entity. You will still need to register your business either online or by submitting the paper forms. It is important to note that online business registration is not available if you have reserved or registered the business name.

Fees:
      $15.00 per name for Name Availability.
      $50.00 per name for Name Registration / Reservation.

Service Options:

FAX	Regular Mail	Over-the-Counter
609-984-6851	NJ Division of Revenue Corporate Filing PO Box 451 Trenton, NJ 08646	NJ Division of Revenue Corporate Filing 225 West State Street Trenton, NJ 08608

Expedited service:
This optional service, which provides processing in 8.5 business hours is available for requests received by Fax, in person or by Courier Service. The fee for this optional service is $15.00 per transaction for corporations, nonprofits and LPs and $25.00 per filing for LLCs and LLPs. This fee is in addition to other charges.

Check name availability

If you plan to operate as a "business entity" -- that is, as a domestic or foreign corporation, limited liability company, limited partnership, or limited liability partnership -- you must first file an original business certificate with the State of New Jersey.

How to File Your Business Certificate

File  online with the NJ Division of Revenue

To view, download, and/or print the paper form for filing, choose New Jersey Complete Registration Package with Instructions [pdf 2mb]. The Public Records Filing for New Business Entities can be found on pages 21-24.

For assistance, by mail or phone, contact:

NJ Division of Revenue
PO Box 308
Trenton, NJ 08625-0308
609-292-9292

You must register your business with the State of New Jersey Division of Revenue for tax/employer purposes.

Business Under Your Own Name, Sole Proprietorship, or General Partnership

Whether you intend to run a business under your own name or as a sole proprietorship or general partnership, you must register with the NJ Division of Revenue at least 15 business days prior to the day the business opens.

If you will have no employees, you will be filing your business taxes under your social security number in this situation. If you will have employees, you must obtain and file your business taxes under a federal tax ID number (see below).

Corporation, Limited Liability Company, Limited Partnership, or Limited Liability Partnership

If your business is a corporation, limited liability company, limited partnership, or limited liability partnership, you must register with the State of New Jersey at least 15 business days prior to the day the business opens, and you must also file federal tax forms.

You will be filing your business taxes, both state and federal, under a federal tax ID number in this situation.

To obtain federal business tax information, contact the Internal Revenue Service Office in your area, or call toll-free:
1-800-829-1040.
To request forms only, call
1-800-829-3676.

How to Register Your Business

Register online with the NJ Division of Revenue.
To view, download, and/or print registration forms and information, choose
New Jersey Complete Registration Package with Instructions [pdf 2mb].

For assisatance, by mail or phone, contact:

Client Registration Bureau
NJ Division of Revenue
PO Box 252,
Trenton, NJ 08625-0252
609-292-1730

When you register your business, the State will send you the pertinent forms and information necessary for compliance with New Jersey tax laws. Be sure to include either your Social Security number or a Federal Employer Identification Number (FEIN) on all returns, checks, and other correspondence that you send to the State of New Jersey.

Taxation Customer Service Center:
609-292-6400, or,
toll-free: 1-800-323-4400 (for an automated system).

Regardless of what type of business you are (for example, sole proprietorship, general partnership, corporation), you need to contact the Clerks of both the municipality and the county in which the business is located to determine if there are any local regulations to which your business must conform. Also check to see whether any permits are required for your operation. Please note the Codes and Standards requirements of the NJ Department of Community Affairs, itemized under Environmental, Health, and Safety Issues (see below).

Depending on the nature of your business, the State of New Jersey requires that you obtain either a License and/or Certification. See Licenses and Permitting or call the NJ Commerce & Economic Growth Commission, Licenses and Certifications Hotline:
609-777-2642 or,
toll-free,
1-800-533-0186 for information.

If you wish to obtain a license for Motor Fuels or Cigarette Sales, submit Forms REG-L or CM-100 to the New Jersey Division of Revenue. These forms, with instructions, can be found in the New Jersey Complete Registration Package with Instructions [pdf 2mb].

Depending on the nature of your business, you may need registrations, approvals, permits, and/or certificates from the New Jersey Department of Environmental Protection (NJDEP) and/or from the New Jersey Department of Community Affairs (NJDCA) prior to construction and/or operation of your business. Choose Environmental, Health, and Safety Issues .

Post a Job/Read a Resume

Through the Workforce NJ Public Information Network, you can post jobs and reach a large databank of prospective employees.

Please Note: Even if you have only a single employee, you are required to address employer insurance obligations relating to Unemployment and Disability Insurance and Workers' Compensation.

Unemployment and Disability Insurance

If you have at least one employee, you are required to register with the
Division of Employer Accounts
NJ Department of Labor and Workforce Development
PO Box 913
Trenton, NJ 08625-0913
Phone: 609-292-2638

Employer registration is included in the process outlined in the above section: "Registration of the Business for Tax and Employer Purposes."

Online, the Employer Handbook for Unemployment and Disability Insurance (pdf 12mb) provides a detailed explanation of the responsibilities and rights of employers subject to the New Jersey Unemployment Compensation and Temporary Disability Laws.

The Handbook is divided into two chapters which deal with the most significant aspects of the laws governing the New Jersey unemployment compensation and temporary disability insurance programs:

• employer record-keeping, wage reporting, and tax payment
• the benefit process as it applies to both claimant and employer

The appendix, which indexes and provides samples of all relevant forms mentioned in the body of the text, also includes a directory of pertinent New Jersey Department of Labor and Workforce Development offices.

Workers' Compensation Insurance

See NJ Division of Workers' Compensation

You may obtain information regarding Workers' Compensation accidents by contacting the
      Division of Workers' Compensation
      NJ Department of Labor
      PO Box 381
      Trenton, NJ 08625-0381
      609-292-2515

For coverage information, contact your insurance provider, or the Compensation Rating and Inspection Bureau at 60 Park Place, Newark, NJ 07102. The phone number is 973-622-6014.

More information about employee-related issues.

If you are not located in the State of New Jersey but intend to start business operations here, you need to fulfill some additional requirements.

To file online with the NJ Division of Revenue, choose the Online Business filing and Registration Service and select Option Number 1.

General Partnerships and Sole Proprietorships

You must obtain a Trade Name Certificate to operate from the County Clerk in each county where business will be conducted.

Corporations, Limited Liability Companies, Limited Partnerships, and Limited Liability Partnerships 

An out-of-state business entity must obtain a certificate authorizing it to do business in New Jersey. File online  with the Division of Revenue.

For assistance, by mail or phone, contact:
NJ Divisions of Revenue
PO Box 308
Trenton, NJ 08625-0308
609-292-9292

Out-of-State Payroll Record Keeping

You must acquire a permit from the Division of Wage and Hour Compliance, NJ Department of Labor and Workforce Development, 225 E. State St., Trenton, NJ 08625-0389. The phone number is 609-292-2337. For guidance on the maintenance of records out of state for unemployment and temporary disability tax purposes, contact one of the Division of Employer Account's field offices. The phone numbers of the field offices are:

• North: (Newark) 973-648-4109;
• Central: (New Brunswick) 732-418-3331; and
• South: (Camden) 856-614-3764 and (Atlantic City) 609-645-6727.

Even though you are just starting your business, be sure to make a note now that every year your business is required to register with the state any unclaimed properties you may have.

What is unclaimed property?

Unclaimed property consists of financial assets such as savings accounts, wage checks, life insurance policies, stock, bonds, and dividends. Property is "unclaimed" when it cannot be paid or delivered to the apparent owner and when there is no communication between the holder (i.e., the entity reporting the unclaimed property) and the apparent owner for a specified amount of time (see Abandonment Table).

What is your business required to do?

• The Unclaimed Personal Property Report must be filed, and the unclaimed assets turned over, before November 1 of each year, regarding unclaimed property held during the preceding July 1 to June 30 cycle.
• The Unclaimed Life Insurance Report must be filed, and the unclaimed assets turned over, before May 1 of each year, regarding unclaimed life insurance policies held during the preceding January 1 to December 31 cycle.
• The remittance and report should include all applicable interest/dividend/ income/corporate actions to the date of the report, not to the date of the abandonment cycle. Payment must accompany the report. Make all cash remittances payable to "Treasurer, State of New Jersey."

Securities should be submitted free receipt via DTC whenever possible. They must be re-registered in New Jersey's nominee name, "Neary Penco." A dividend reinvestment plan must be paid in statement form in order to maintain the integrity of the plan. For free receipt via DTC instructions or dividend reinvestment plan information, please call 609-984-8236.

New Jersey Unclaimed Property is requiring wire transfer for all payments of $50,000 or more. When using a wire transfer, a copy of your transmittal should be attached to your Holder Report to verify payment.

For more information on unclaimed property, visit the Division of Taxation.


What happens if your business fails to meet these requirements?

Failure to meet these requirements will result in statutory interest and penalties.

For further information, please call 609-292-9200.

Important: This checklist is merely instructional. The information presented does not constitute legal advice. Be advised to check with an attorney before completing any forms that regard to starting your business.