→ WHAT THIS COVERS
Entity-aware returns, federal + NJ.
J&S prepares business returns for small companies that want accurate filing, cleaner year-end organization, and someone who understands how the entity type affects the return. That can mean Federal Form 1120 for C-corps, Form 1120-S for S-corps, Form 1065 for partnerships and many multi-member LLCs, or Schedule C on the owner's Form 1040 for a single-member LLC. On the New Jersey side, that often includes Corporation Business Tax forms such as CBT-100 or CBT-100S, along with NJ-1065 and owner K-1 reporting where applicable.
→ 2026 DEADLINES
Filing windows to plan around.
For calendar-year entities, partnership and S-corp returns are generally due March 16, 2026. If more time is needed, Form 7004 extends those filings to September 15, 2026. Calendar-year C-corp returns are generally due April 15, 2026, and Form 7004 extends them to October 15, 2026. Extensions give more time to file, not more time to pay.
→ COMMON SITUATIONS
Where clients usually land here.
- LLC owners handling taxes for the first time
- S-corp owners trying to stay ahead of payroll and owner-pay issues
- Partnerships issuing K-1s to multiple owners
- Businesses with books that need cleanup before filing
- Owners who have outgrown DIY software
- Businesses with New Jersey activity and possible filing exposure in another state
→ TOP MISTAKES
The ones that cost most.
- S-corp owners taking distributions but no reasonable W-2 salary
- Missing depreciation, Section 179, or other year-end deductions because the books were not organized properly
- Filing the federal return but overlooking the matching NJ business return or missing NJ-specific elections (such as BAIT) when they should at least be reviewed
→ NEW JERSEY ANGLE
Multi-state exposure is more common than people think.
A lot of North Jersey businesses sell into other states, hire remote workers, or do work across state lines. That can create state-income-tax or sales-tax filing exposure outside New Jersey. Even if the return is filed in New Jersey, it is worth asking whether another state is already part of the picture.
→ WHEN TO SWITCH
As soon as the entity has its own return.
For most owners, the answer is as soon as the business has its own entity return. Once there is an LLC with partnership treatment, an S-corp election, payroll, multiple owners, or real year-end adjustments, the risk of getting it wrong usually costs more than professional help.
