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That is based where S-corporation performs business activities.If S-corporation performed business activities in NJ - but registered in another state - that is a foreign entity in NJ and must be registered.
Step 1 - RECORDING NEW BUSINESS ENTITIESStep 1 applies to all New Jersey (domestic) and out-of-state (foreign) corporations, limited liability companies, limited partnerships and limited liability partnerships. You must file an original formation/authorization certificate with the State of New Jersey. The filing process can be completed online. All profit businesses (domestic and foreign) and foreign non-profits must pay a statutory filing fee of $125. The statutory filing fee for domestic non-profits is $75.00.You may however move your entity from Florida to NJ.Regarding income taxes... As you might be aware - S-corporation doesn't pay income tax. Instead - all taxable income is passed to shareholder(s).
But because you are a resident of NJ - all your income - regardless of its source - is taxable for that state.
So having a corporation in Florida woudl not help you with income taxes.
I assume that you registered the LLC in Florida and after that elected it to be treated as S-corporation with the IRS.
In this case - the simplest way would be to dissolve your Florida LLC - and open a new LLC in NJ where you live and where you conduct most of business activities.
Here is where to start dissolution
https://efile.sunbiz.org/dissolveLLC.htmland here to start registering a new LLC in NJ.
As you already have S-corporation - you might already know how to apply for S-corporation status - but if not - let me know I will provide you with IRS forms.
When you register the entity in Florida - generally there are two option - to register an LLC or a corporation.You may not register S-corporation with state authorities...S-corporation status is assigned by the IRS.If you registered a corporation - and not LLC - then you would dissolve a corporation and register a new one - and after that will apply to the IRS for S-corporation status.