Form a S-Corp in New Jersey

Everything you need to know about forming a S-Corp in New Jersey. Filing fees, requirements, timeline, and step-by-step guidance.

$125
Filing Fee
7-10 business days
Processing Time
$150
Annual Tax
Required
Registered Agent

How to File

1

Choose Corporate Name

Select an available corporate name ending with 'Corporation,' 'Corp.,' 'Incorporated,' or 'Inc.' Check availability through NJ Division of Revenue database.

30 minutes

2

Appoint Registered Agent

Designate a registered agent with a New Jersey street address to receive legal documents and official correspondence.

15 minutes

3

File Certificate of Incorporation

Submit Form C-100 (Certificate of Incorporation) to the NJ Division of Revenue with required information and filing fee.

1 hour

4

Obtain EIN from IRS

Apply for an Employer Identification Number from the IRS online, by phone, or mail for tax purposes.

30 minutes

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • File Form 2553 with IRSSubmit IRS Form 2553 within 2 months and 15 days of incorporation to elect S-Corporation tax status.
  • Create Corporate RecordsDraft bylaws, hold initial board meeting, issue stock certificates, and maintain corporate record book.
  • Register for State TaxesRegister with NJ Division of Taxation for applicable state taxes including Corporate Business Tax and employment taxes if hiring employees.

Advantages

  • Pass-through taxation avoids double taxation while maintaining corporate structure
  • Limited liability protection for shareholders from business debts and obligations
  • Enhanced credibility with customers, vendors, and potential investors
  • Ability to deduct health insurance premiums for shareholder-employees

Considerations

  • Strict IRS eligibility requirements including 100 shareholder limit and single class of stock
  • Required payroll taxes on shareholder-employee wages
  • More complex tax filing requirements with both federal and state returns

Annual Obligations

Franchise Tax:$150
Annual Report Fee:$75
Report Due:April 15
Annual Report due by April 15th with $75 fee. Minimum Corporate Business Tax is $150 annually, due by April 15th.
Last verified: December 2025Source

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