Form IT-204-LL · NY Tax Law § 658(c)(3): $25 state + $99 service = $124 total. $25 minimum to $4,500 based on prior-year NY-source gross income; single-member disregarded LLC $25 flat. Minimum service total $124. Due 15th day of third month after tax-year close, March 15 for calendar-year LLCs; no extension for IT-204-LL.
Official sourceOfficial sourceOctober 2026 · statutory schedule supplied for this site; confirm current official instructions
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Form IT-204-LL · NY Tax Law § 658(c)(3): $25 state + $99 service = $124 total. $25 minimum to $4,500 based on prior-year NY-source gross income; single-member disregarded LLC $25 flat. Minimum service total $124. Due 15th day of third month after tax-year close, March 15 for calendar-year LLCs; no extension for IT-204-LL.
Official sourceSeparate formation and continuing obligations
Adopt the LLC Operating Agreement within 90 days under LLCL § 417. LLC publication must be completed and its certificate filed within 120 days; corporations and P.C.s are exempt from the LLC publication rule. Biennial DOS-2025 filing is $108 total in the anniversary month every two years.
Official sourceKeep taxes and permits separate
IT-204-LL is due March 15 for calendar-year LLCs, without extension. Review separate CT-6 S election and NY/NYC PTET with a tax adviser. Local permits and sales tax DTF-17 clearance are not replaced by entity formation.
Official sourceYour preparation checklist
- Confirm accepted entity name and NY DOS number
- Confirm county office designation and service-of-process address
- Calendar 90-day Operating Agreement and 120-day publication if applicable
- Retain filed documents and printer affidavits
- Calendar March 15 taxes and biennial anniversary month
IT-204-LL March 15 Annual LLC Filing Fee
NY IT-204-LL, CT-6 & NYC Tax Comparison
$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.
Corp USA is not a law firm and does not provide legal advice.
Supplied 2026 schedule; estimates, not a quote or tax advice. NY DOS · NY DTF
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| New York Biennial Statement | Form DOS-2025 · NY BCL § 408 / NY LLCL § 301(e) — $9 state + $99 service = $108. $108 total. Due every two years in the calendar anniversary month of original formation. Updates CEO name/address for corporations, principal executive office and service-of-process mailing address. Filing addresses Past Due statement blocks; verify status acceptance in DOS records. | Official source |
| New York Registered Agent & Albany Publication Office | NY LLCL §§ 301–302 / NY BCL §§ 304–305 — $0 state + $199 service = $199. $199/year. Albany County commercial registered office eligible for the $399 All-In publication package. Same-day scan and email of service of process and DOS notices; publication and county-change services are separate. | Official source |
| New York Annual LLC Filing Fee Return | Form IT-204-LL · NY Tax Law § 658(c)(3) — $25 state + $99 service = $124. $25 minimum to $4,500 based on prior-year NY-source gross income; single-member disregarded LLC $25 flat. Minimum service total $124. Due 15th day of third month after tax-year close, March 15 for calendar-year LLCs; no extension for IT-204-LL. | Official source |
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Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
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No. Corp USA is not a law firm and does not provide legal advice. Confirm current agency instructions and circumstances with a qualified adviser.
Official sourceNo. State fees are pass-through. Form IT-204-LL · NY Tax Law § 658(c)(3): $25 state + $99 service = $124 total. $25 minimum to $4,500 based on prior-year NY-source gross income; single-member disregarded LLC $25 flat. Minimum service total $124. Due 15th day of third month after tax-year close, March 15 for calendar-year LLCs; no extension for IT-204-LL.
Official source