Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: LLC. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: NJ Professional Counselor Examiners Committee (State Board of Marriage and Family Therapy Examiners)
Join the waitlist for your counseling practiceLicensing board: NJ State Board of Marriage and Family Therapy Examiners
Join the waitlist for your marriage and family therapy practiceLicensing board: NJ State Board of Social Work Examiners
Join the waitlist for your social work practiceBefore you file: Owners of an LLP, and owners of any entity that itself owns the practice, must all be New Jersey licensed health care professionals (N.J.A.C. 13:42-7.2(a)4 and (b)). Each partner, shareholder or member must offer the same or a closely allied professional health care service (13:42-7.2(d)). Professional service corporation shareholders must be licensed to render the same or a closely allied service; psychology is on the 14A:17-3(3) closely allied list with medicine and surgery, optometry, opticianry, physical therapy, registered professional nursing and dentistry.
Licensing board: NJ State Board of Psychological Examiners
Join the waitlist for your psychology practiceCounselors: N.J.S.A. 42:2C-4(b) lets a limited liability company have 'any lawful purpose, regardless of whether for profit.' New Jersey has no professional LLC statute, so the pllc option does not exist. The Professional Counselor Licensing Act (N.J.S.A. 45:8B-34 et seq.) contains no business-entity requirement, and the board's rules contain only a fee-division limit: N.J.A.C. 13:34-30.6(e) bars dividing fees for professional services unless the counselor 'is engaged in a bona fide partnership or professional service corporation or employment relationship'. A solo practice may form an ordinary LLC. An LLC with two or more owners who share fees should confirm its structure with the Professional Counselor Examiners Committee, because the rule does not mention LLCs. Whether counselors may form a professional service corporation is not settled. N.J.S.A. 14A:17-3(1) covers only licensed services 'which prior to the passage of this act and by reason of law could not be performed by a corporation'. That act passed in 1969 (P.L.1969, c.232), counselor licensure began in 1993 (P.L.1993, c.340), and the statute's example list does not name counselors. N.J.A.C. 13:34-30.6(e) does refer to a licensee in a professional service corporation, but it is a fee rule and does not settle who may form one. The Division of Revenue and Enterprise Services or the Professional Counselor Examiners Committee can answer that question.
Marriage and family therapists: N.J.S.A. 42:2C-4(b) lets a limited liability company have 'any lawful purpose, regardless of whether for profit.' New Jersey has no professional LLC statute, so the pllc option does not exist. The Marriage and Family Therapy Act (N.J.S.A. 45:8B-1 et seq.) contains no business-entity requirement, and the board's rules contain only a fee-division limit: N.J.A.C. 13:34-6.6(f) bars dividing fees for professional services unless the therapist 'is engaged in a bona fide partnership, professional service corporation, or employment relationship'. A solo practice may form an ordinary LLC. An LLC with two or more owners who share fees should confirm its structure with the State Board of Marriage and Family Therapy Examiners, because the rule does not mention LLCs. Whether marriage and family therapists may form a professional service corporation is not settled. N.J.S.A. 14A:17-3(1) covers only licensed services 'which prior to the passage of this act and by reason of law could not be performed by a corporation'. That act passed in 1969 (P.L.1969, c.232), the marriage and family therapy law dates from 1968 (P.L.1968, c.401) but no statute or rule states whether these services met that pre-1969 test, and the statute's example list does not name marriage and family therapists. N.J.A.C. 13:34-6.6(f) does refer to a licensee in a professional service corporation, but it is a fee rule and does not settle who may form one. The Division of Revenue and Enterprise Services or the State Board of Marriage and Family Therapy Examiners can answer that question.
Social workers: N.J.S.A. 42:2C-4(b) lets a limited liability company have 'any lawful purpose, regardless of whether for profit.' New Jersey has no professional LLC statute, so the pllc option does not exist. The Social Workers' Licensing Act (N.J.S.A. 45:15BB-1 et seq.) contains no business-entity requirement, and the board's rules contain only a fee-division limit: N.J.A.C. 13:44G-10.9(e) bars dividing fees for professional services unless the social worker 'is engaged in a bona fide partnership or professional service corporation or employment relationship'. A solo practice may form an ordinary LLC. An LLC with two or more owners who share fees should confirm its structure with the State Board of Social Work Examiners, because the rule does not mention LLCs. Whether social workers may form a professional service corporation is not settled. N.J.S.A. 14A:17-3(1) covers only licensed services 'which prior to the passage of this act and by reason of law could not be performed by a corporation'. That act passed in 1969 (P.L.1969, c.232), social work licensure began in 1991 (P.L.1991, c.134), and the statute's example list does not name social workers. N.J.A.C. 13:44G-10.9(e) does refer to a licensee in a professional service corporation, but it is a fee rule and does not settle who may form one. The Division of Revenue and Enterprise Services or the State Board of Social Work Examiners can answer that question.
Psychologists: N.J.A.C. 13:42-7.2(a) states: 'A licensee may practice in any of the following business entities: 1. Partnership; 2. Professional service corporation; 3. Limited liability company; or 4. Limited liability partnership,' and bars practice in a general business corporation except as 13:42-7.5 allows. Each psychologist owner keeps independent professional judgment (13:42-7.2(c)). N.J.S.A. 14A:17-3(1) names psychologists among professional service corporation professions. New Jersey has no professional LLC statute, so the pllc option does not exist.
$100 certificate of formation (DORES fee schedule, last updated 07/01/26). LLC annual report $75.
$100 certificate of incorporation (DORES fee schedule, for-profit corporations; no separate professional service corporation line). Corporate annual report $75. A Licensed Professional Fee of $150 per licensed professional applies only to professional corporations with more than two licensed professionals.
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state fee | $75 |
| Estimated state costs in year one | $175 |
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state fee | $75 |
| Estimated state costs in year one | $175 |
Does not include state taxes unless a flat minimum is listed above.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
State tax information More tax information More tax information (2)
City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for New Jersey. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your New Jersey licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Boards ask for different things, so follow the one for your license.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Put your yearly report and any state taxes on your calendar so your company stays in good standing.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in New Jersey for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.
