Home Legal Chats Business Do I need to register my NJ LLC as a foreign LLC?

Do I need to register my NJ LLC as a foreign LLC?

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Dolan W.
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Customer:
Asked on Feb 03, 2025

Do I need to register my NJ LLC as a foreign LLC?

I'm working remote from NY and my client is in NJ.

Would it make more sense if I formed my LLC in NY instead and register as a foreign LLC in NJ?

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

Hello! My name is Dolan and thank you so much for contacting me! I just had a few quick questions for you: What is the nature of the work you do for the client? Do you work full time in NY?

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Customer:
Asked on Feb 03, 2025

Hi Dolan, Thanks for the quick response. I work as an IT consultant providing software support for healthcare organizations. I will mostly be working remote from my home in NY for this specific client in NJ. I might go on site if requested but not likely.

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

No problem! Understood! So you're just wondering what you need to do here, correct?

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Customer:
Asked on Feb 03, 2025

Yes.

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

Ok! I just need a little time to draft up a high-quality answer. I'll be with you as soon as possible. It won't be terribly long.

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Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

I'm so sorry about this situation! I want to address your situation with a detailed response, so if you have any questions, don’t hesitate to ask because this law stuff can get complicated. Yes, you will need to register in NY. The main reason is that you have a nexus with NY. A nexus means that you are performing all of your functions (or at leat a majority of them) in NY. Even if it is for clients out of state, because you are enjoying the benefits of being an NY resident, and have to file NY taxes because of your residency, you'd need a foreign LLC. You can start here - https://dos.ny.gov/application-authority-foreign-limited-liability-companies

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Customer:
Asked on Feb 03, 2025

No worries. Would it make more sense if I formed my LLC in NY instead and register as a foreign LLC in NJ? This other question might be for my accountant. Do you know if I need to pay taxes for both states or just the state where I'm doing work from (my home in NY in this case)?

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

In my experience, if you are working primarily out of NY, even if you have out of state clients, I'd register in NY with your LLC. It'll be less paperwork for you. In your case, you would only pay taxes in the state you actually perform the work, so in this case, and from my understanding, just NY.

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Customer:
Asked on Feb 03, 2025

Great. Thanks for all your help Dolan. I'll definitely reach back out if I have any other questions.

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

You got it, sir!

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Customer:
Asked on Feb 03, 2025

Hi Dolan, do I have a nexus with NJ if I never physically went there for work? This will be all remote work from NY which is where I formed the LLC. It looks like I need to register as a foreign LLC for NJ which I will take care of. If I elect S Corp tax status, do I need to apply for that for NJ also? I could be wrong but it looks like they require it at least for domestic NJ LLC. Thanks

Also, should I be getting liability insurance (general, professional, workers Comp) for NY since that's where my LLC was formed and where I'm working from?

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

Hello *****! 1. If you never physically went there, it is improbable that you would have a nexus there. Your nexus is going to be in NY in this case since that is where you do your work. Registering in NJ wouldn't make sense if you have a client there, but you aren't actually operating there, don't have a physical space there, do not have board meetings or employees there, don't pay income taxes there (presumably), and otherwise only have a client there, which is not an owner or operator of your business; 2. Liability insurance will cover you no matter the state. Most insurance carriers cover all 50 states regardless of geographic location.

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Customer:
Asked on Feb 03, 2025

Thanks for the quick reply. So I don't need to register as a foreign LLC for NJ even though I'm doing business with a client there? In the off chance they do ask me to come into the client location in NJ, then I would need to register as a foreign LLC?

Does the same apply with LLC with S Corp tax election? No foreign LLC needed if I didn't do anything physically within that state?

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

1. Correct - you do not need to register as a foreign LLC. 2. Just going there occasionally doesn't create a nexus. You have to be doing business there and this typically means doing business regularly on a day to day basis in that state. You can certainly register as a foreign LLC if you are concerned, but it's just not required; 3. Your S-Corp election itself is separate and irrespective of the foreign LLC/nexus requirement. So you wouldn't need to applyfor anything related to that reason.

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Customer:
Asked on Feb 03, 2025

Just want to make sure that if I do go with an S Corp election that the same applies. I don't know if they treat it differently than an LLC without that election and if I need to register as an S Corp for that state if I do go that route. Looking into whether it's worth it for that election and will be speaking with an accountant to do the calculations.

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

For sure - the S-Corp election would not be relevant to the foreign LLC issue. You can seek S-Corp election no matter where the company is registered. The S-corp election is just for tax purposes is all and you won't be treated differently than any other LLC regardless of where you do business or where it's registered. In my experience, S-Corp election is a very good idea as it saves you on taxes. It's a tax-related question and I'm not a CPA, but in my experience, getting S-Corp election allows you to write off things like your salary to yourself and just pay less in self employment taxes!

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Customer:
Asked on Feb 03, 2025

I just spoke with an accountant and confirmed S Corp will have more tax savings. I already formed my LLC. He said that I can't just submit form 2553 to elect S Corp tax status. I need to change it to a corporation before I can elect that status. Do you know what is the correct process to do this?

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

You may need to verify with the accountant, but you would use form 8332 to classify yourself as a corporation, then do form 2553.

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Customer:
Asked on Feb 03, 2025

Thanks Dolan. I will reach out to confirm in that case.

Lawyer Dolan W.
5.0 (317)
Lawyer:
Answered on Feb 03, 2025

You got it!

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Dolan W.
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10 Yrs Experience
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Dolan W.

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