Filing requirements
Form IT-204-LL · NY Tax Law § 658(c)(3): $25 state fee + $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 agency information