An LLC or partnership with more than two owners and New Jersey-source income pays $150 per owner on NJ-1065, plus a 50 percent prepayment. The filing fee is capped at $250,000. Two owners or fewer do not pay this per-owner fee. It is separate from the $100 formation fee and the $75 annual report.
New Jersey Division of TaxationNew Jersey Division of Revenue fee schedule, reinstatement pages and the cited statutes reviewed November 2, 2026. Confirm the current fee on the official page before filing.
Heads up: we are an independent company that prepares and submits New Jersey filings for owners. We are not the New Jersey Division of Revenue and Enterprise Services and we do not give legal advice. Every state and county charge passes through at the amount that office bills, and anyone can file on the state's own portal for no service fee.
- Filed online on the New Jersey business portal
- Annual report on the last day of the anniversary month
- Fees cited to the New Jersey fee schedule
- Talk to a filer: (386) 465-3937
The forks in the road.
What to have ready
- Count the owners
- Confirm there is New Jersey-source income
- Budget $150 per owner plus the prepayment
- Ask a tax preparer to file NJ-1065
The $150-per-Owner New Jersey Filing Fee
The $150-per-Owner New Jersey Filing Fee
Entity tax floor estimator
NJ-1065 filing fee
$450
50 percent prepayment
$225
Fee plus prepayment
$675
The partnership fee applies when there are more than two owners and New Jersey-source income. It is $150 per owner, plus a 50 percent prepayment, capped at $250,000. The CBT minimums published with known thresholds are $500 under $100,000 and $2,000 at $1 million or more. The $750, $1,000 and $1,500 steps sit between those thresholds. Confirm the exact band before you rely on it. This is not tax advice.
Start an LLCNew Jersey law and SOS rules behind this.
| Topic | New Jersey rule | Where it comes from |
|---|---|---|
| Who pays | More than two owners, and New Jersey-source income. | New Jersey Division of Taxation |
| Amount | $150 per owner, plus 50 percent prepayment, cap $250,000. | New Jersey Division of Taxation |
Related New Jersey reading.
Heads up: we are an independent company that prepares and submits New Jersey filings for owners. We are not the New Jersey Division of Revenue and Enterprise Services and we do not give legal advice. Every state and county charge passes through at the amount that office bills, and anyone can file on the state's own portal for no service fee.
What New Jersey owners ask us
The bulletin applies the fee when there are more than two owners. A single-member LLC is not in that group.
New Jersey Division of TaxationYes. Formation is filed on the New Jersey online business portal. Annual reports, agent changes, reinstatement and closing are filed on the annual reports and change portal. Our service fee is separate.
New Jersey business portal