Annual Filing Requirements
The annual report filing fee for profit corporations is $50 and for non-profits the fee is $25.
Annual Report (Online) - File Corporate Annual Report Online
If your business operates on a calendar year and is subject to corporate business tax, your annual report is due by the last day of the anniversary month of your incorporation.
If your business does not operate under a calendar year and is subject to corporate business tax, you can find your due date based on your fiscal cycle in one of the tables located here.
For entities not subject to CBT, the annual report due date is the date of the entity's incorporation.
Corporation Tax Returns
If net income is $50,000 or less, the tax rate is 6.5% on adjusted net income. The tax rate is 7.5% if your entire net income is greater than $50,000 and less than $100,000. The business tax rate is 9% if net income is greater than $100,000. The minimum tax is $500.
Corporations may elect to register in New Jersey as a Sub-Chapter S corporation. Since the S corporation status for federal purposes does not automatically flow through for New Jersey state purposes, you must apply for S corporation status in this state and receive approval of the election. Without this filing and approval, your filings in New Jersey will be considered as those of a standard C corporation with all the rates that apply to that designation. Read details here.
CBT-100 - Corporation 2010 Business Tax Return (instructions)
CBT-100-V - 2010 Corporation Tax Payment Voucher
CBT-100S - S Corporation 2010 Business Tax Return (instructions)
CBT-100S-V - 2010 S Corporation Tax Payment Voucher
Business Tax Forms - 2010 Business Tax Forms (also 1995-2009)
NJ Complete Business Registration Package - All entities that operate a business must submit this licensing and registration form.
Corporate business tax must be paid by April 15th for calendar year filings, or by the 15th day of the 4th month after the end of the fiscal year (Example: If the accounting period ended on November 30th, the due date would be March 15th, or 3 months and 15 days later).