A PA Resident just bought a wharehouse across the river in NJ and formed a Single Member LLC for this rental property. What would be the NJ filing requirement. I know in PA there is a PA RCT-101 annual return that has to be filed for a Single Member LLC. Not sure about NJ's annual fees or tax return requirements for the entity. Does NJ recognize the disregarded entity rule, thus a state filing only? (PA does). Thank you for any input someone in NJ may have.