Looking for guidance from anyone who has dealt with New Jersey LLC + S-corp election timing.
Here’s my situation:
- NJ LLC formed on 3/1/2026
- Goal is LLC taxed as an S-corp
- CPA filed 8832 + 2553 on 3/6/2026
- IRS has not responded yet
- I’m a calendar-year filer
What worries me is how my NJ Business Registration was completed. My CPA put:
- Yes for “Has your business been approved as a Federal S Corporation or QSSS?”
- 3/1/2026 as the federal approval date
- 3/1/2026 as the NJ S-corp effective date
But as far as I know, we do not actually have IRS approval yet. We only filed on 3/6.
Now I’m trying to figure out the real NJ deadline, because NJ’s website seems contradictory:
- One FAQ says calendar-year taxpayers have until April 15 to make the NJ S-Corp election
- Other NJ materials seem to say that for more recent periods, NJ no longer requires the old separate election in the same way, and instead wants proof of federal S status plus shareholder consent/info
My questions:
- For a business formed 3/1/2026, is the NJ deadline actually 4/15/2026?
- Can I file for S-Corp status after 04/15/2026?
- Or is NJ basically waiting on the federal S election and then the NJ side follows from that?
- Did my CPA jump the gun by answering that the company had already been approved as a federal S corporation?
Trying to figure out whether I need to fix anything now or whether I’m still fine.
Appreciate any input from NJ tax people, CPAs, or anyone who has dealt with this recently.
NJ LLC formed 3/1/26, Form 2553 and 8832 filed 3/6/26, but NJ S-corp deadline seems unclear, is it April 15 or tied to federal timing?
byu/zeekohli intax
Posted by zeekohli