Carl
Level 15

Business & farm

An LLC and PLLC are two distinctly separate business types. So you will have two businesses. If you elect S-Corp status then you will file a 2553 for each business and you will have two separate S-Corps; one in NJ one in NY. I would highly advise that you consult with a local tax professional in your area that is familiar with tax laws in both states, as there are quite a few other options available to you, that "might" be better on the tax front. But the options and details of each would take to long to cover in a forum such as this. A tax professional would be well worth the cost to get yourself educated on this stuff.

I also note that you have conflicting replies in this thread. All the more reason to seek local professional help on this.