LLC annual reports › New York
New York LLC Annual Report: Fee, Due Date and Penalties
What a New York LLC files to stay in good standing, what it costs and when it's due.
Verified October 2026 against official state sources.
- Report fee
- $9
- How often
- Every 2 years
- When it's due
- Biennial Statement ($9) due during the calendar month of formation, every 2 years.
- First report
- In the formation anniversary month, 2 years after formation.
- Late penalty
- No monetary late penalty for the Biennial Statement. Missing the publication deadline suspends the LLC's authority to do business.
Fee details: Biennial Statement due every 2 years in the calendar month the articles were filed. No expedite available for biennial statements.
Other recurring New York requirements
Recurring state costs
- NY LLC Annual Filing Fee (Form IT-204-LL): varies. Applies to LLCs treated as partnerships, or disregarded entities, with NY-source gross income. Ranges from $25 (NY-source gross income of $100,000 or less) to $4,500 by income tier; $0 if no NY-source income. Due the 15th day of the 3rd month after year end.
Deadlines
- LLC publication requirement (one-time, not recurring): Publish in two newspapers for 6 weeks and file the Certificate of Publication within 120 days of formation.
- NY LLC filing fee (Form IT-204-LL), for LLCs with NY-source income: By the 15th day of the 3rd month after year-end (March 15).
If you miss a deadline
The LLC is shown as 'Past Due' in DOS records and on certificates of status, which may block some transactions. It is not dissolved for this.
Getting reinstated: $9 state fee, plus any back reports, taxes and penalties.
Filing yourself, a New York LLC costs $409 in the first year and $5 a year after, plus taxes that vary.
Full New York cost breakdown →Sources
- https://dos.ny.gov/fee-schedules
- https://dos.ny.gov/certificate-publication-domestic-limited-liability-company-0
- https://dos.ny.gov/forming-limited-liability-company-new-york
- https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies
- https://dos.ny.gov/faqs-corporations-business-entities
Questions
›How much is the New York LLC annual report fee?
New York's required report has a $9 state fee and is filed every 2 years. Other recurring state costs: NY LLC Annual Filing Fee (Form IT-204-LL): varies.
›When is the New York LLC annual report due?
Biennial Statement ($9) due during the calendar month of formation, every 2 years. First report: In the formation anniversary month, 2 years after formation.
›What happens if I file the New York annual report late?
No monetary late penalty for the Biennial Statement. Missing the publication deadline suspends the LLC's authority to do business. The LLC is shown as 'Past Due' in DOS records and on certificates of status, which may block some transactions. It is not dissolved for this.
›How much does it cost to reinstate a New York LLC?
New York charges a $9 reinstatement fee, plus any back reports, taxes and penalties.
Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.