NY Annual LLC Fee & CT-6 Calculator

$25 Flat Annual Fee — Single-Member Disregarded LLCs Are Capped at $25 Regardless of Gross Income Under NY Tax Law § 658(c)(3)

March 15 IT-204-LL fee: $25.00

Optional $99 filing service: $124.00 total. No extension of time to file IT-204-LL.

Calendar-year reminder: March 15 election / return deadlines. NY CT-6 within two months and 15 days of effective tax-year start. NY PTET Article 24-A and NYC PTET Article 24-B are annual elections; check current federal SALT limits and eligibility, not an assumed universal $10,000 cap.