Annual report requirements in New Jersey (NJBCA)
New Jersey corporations file an Annual Report with the Department of Treasury, Division of Revenue, under N.J.S.A. § 14A:4-5 in the corporation's anniversary month. The fee is $78 online, and New Jersey's filing system requires the Federal EIN for verification.
| N.J.S.A. § 14A:4-5 | Annual report required |
|---|---|
| Filing authority | NJ Department of Treasury, Division of Revenue and Enterprise Services |
| Form | Annual Report, online at NJ Business Gateway |
| Deadline | Last day of the corporation's anniversary month |
| Filing fee | $78 |
| Late consequences | Loss of good standing; eventual administrative dissolution |
| Reinstatement | N.J.S.A. § 14A:4-5(g) within 2 years |
- Filed with the NJ Department of Treasury, Division of Revenue and Enterprise Services (not the Secretary of State)
- Fee $78; due by the last day of the corporation's anniversary month
- Requires the corporation's Federal EIN for verification (in addition to the NJ corporate number)
- Confirms registered agent, principal office, directors, and officers
- Reinstatement available within 2 years under N.J.S.A. § 14A:4-5(g)
What N.J.S.A. § 14A:4-5 requires
Section 14A:4-5 of the New Jersey Business Corporation Act requires every New Jersey corporation to file an Annual Report with the Department of Treasury, Division of Revenue and Enterprise Services. The report is due by the last day of the corporation's anniversary month, and the fee is $78. The report confirms registered agent, principal office, directors, and officers, and requires the corporation's Federal EIN for verification.
EIN verification
New Jersey is one of the few US states that requires the corporation's Federal Employer Identification Number (EIN) for annual report filing. The EIN verification step adds a small barrier for new counsel taking over a corporation's filings if the EIN is not already in their records. The EIN should be tracked in the corporate records alongside the NJ corporate ID number.
Late filing and reinstatement
If the Annual Report is not filed, the corporation loses good standing in New Jersey, which can block financings, certificate of good standing requirements, and certain transactions. Sustained delinquency leads to administrative dissolution. Reinstatement under § 14A:4-5(g) is available within two years and requires filing all delinquent reports, paying penalties, and curing the underlying defaults.
What's distinctive about New Jersey
New Jersey's $78 fee is moderate by US standards. The two-year reinstatement window is shorter than several other states, which means missed cycles need faster correction. New Jersey requires the corporate filing through the Department of Treasury rather than the Secretary of State, which can confuse counsel coming from other states. New Jersey also imposes a separate corporate business tax with its own filing requirements through the Division of Taxation, so annual compliance involves two separate divisions of Treasury for most corporations.
Octelligence tracks annual filing deadlines for every corporation in your portfolio, generates the required filing forms, and archives confirmations to the corporate records.
See Digital Corporate RecordsTracked deadlines, jurisdiction-specific forms, automated reminders, complete records.