For non-US owners of a New Jersey LLC
Foreign-Owned New Jersey LLC: State Report, Tax and IRS Filing
A New Jersey LLC owned from abroad has a state duty and a federal one. Miss the state one and the LLC can lose its good standing; miss the federal one and the IRS penalty is US$25,000. This page sets out both.
Quick answer
What does a foreign-owned New Jersey LLC have to file each year?
With New Jersey: Annual Report (Division of Revenue and Enterprise Services). Fee: US$75. Due: Every year by the last day of the month in which the LLC was formed (anniversary month). With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- New Jersey yearly report
- Annual Report (Division of Revenue and Enterprise Services)
- New Jersey fee
- US$75
- New Jersey due date
- Every year by the last day of the month in which the LLC was formed (anniversary month).
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
The New Jersey side: report, fee and tax
Before the IRS side, the state. New Jersey's requirements, from official New Jersey sources (New Jersey official source, tax source): State figures checked October 28, 2026.
| Item | New Jersey |
|---|---|
| Yearly report | Annual Report (Division of Revenue and Enterprise Services) |
| Fee | US$75. $75 filing fee per the Division of Revenue fee schedule. Filed online through the state portal; expedited service is not offered for the annual report. |
| Due | Every year by the last day of the month in which the LLC was formed (anniversary month). |
| State tax | None for a single-member LLC disregarded for federal tax. New Jersey's partnership filing fee ($150 per owner, capped at $250,000) applies only to entities classified as partnerships for federal purposes that have more than two owners and New Jersey source income or loss, so a disregarded single-member LLC is not subject. |
| If it is late | No dollar late fee is stated on the official pages. If annual reports are not filed for two consecutive years, the charter may be revoked (domestic LLC placed on the inactive list). Reinstatement starts with filing the overdue reports; the reinstatement fee is $75 plus report fees, and a tax clearance certificate may be required. |
Easy to miss: The report is due by the end of the formation month whether or not the state's reminder arrives, and two missed years can lead to revocation.
The IRS filings for a New Jersey LLC with a foreign owner
The state filings do not replace the federal ones. A New Jersey LLC owned by one non-US person is a disregarded entity for income tax, but the IRS treats it as a corporation for related-party reporting, so it files Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its owner, including the money used to form it. A missed or substantially incomplete form carries a US$25,000 penalty (IRS).
Also on the federal side: the BE-13 survey, generally within 45 days of a foreign person setting up a US business (BEA rule), and a Form 1040-NR only if the LLC has income effectively connected with a US trade or business (IRS).
Dates to keep
| Who | What and when |
|---|---|
| State | Annual Report (Division of Revenue and Enterprise Services): Every year by the last day of the month in which the LLC was formed (anniversary month). |
| IRS | Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it) |
| Once | BE-13 within 45 days of formation, if it applies |
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned New Jersey LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the New Jersey date; the state report itself is filed with New Jersey.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
New Jersey and federal sources
New Jersey
- State rules: New Jersey official page, New Jersey tax page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Hampshire
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
Does a foreign-owned New Jersey LLC file an annual report?
Annual Report (Division of Revenue and Enterprise Services). Fee: US$75. Due: Every year by the last day of the month in which the LLC was formed (anniversary month).
Does a New Jersey LLC owned by a non-US person pay New Jersey tax?
None for a single-member LLC disregarded for federal tax. New Jersey's partnership filing fee ($150 per owner, capped at $250,000) applies only to entities classified as partnerships for federal purposes that have more than two owners and New Jersey source income or loss, so a disregarded single-member LLC is not subject.
What happens if the New Jersey filing is late?
No dollar late fee is stated on the official pages. If annual reports are not filed for two consecutive years, the charter may be revoked (domestic LLC placed on the inactive list). Reinstatement starts with filing the overdue reports; the reinstatement fee is $75 plus report fees, and a tax clearance certificate may be required.
Does a foreign-owned New Jersey LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- New Jersey: official source
- New Jersey: tax source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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