New York: annual report deadlines, fees and closing a business
For LLCs and corporations registered in New York. Facts last verified against the official pages linked below.
Find my exact due date File on the official New York site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC (biennial statement) | Every two years, in the calendar month the Articles of Organization (or Application for Authority) were filed; do not file before that month | $9 biennial statement fee (expedited handling not available). Separate Tax Department filing fee (Form IT-204-LL) for LLCs treated as partnerships or with New York-source income: $25 up to $100,000 of New York-source gross income, rising to $4,500 above $25,000,000; due the 15th day of the 3rd month after the tax year closes, no extension | No late fee stated on the pages read for the biennial statement. IT-204-LL penalty: not yet researched |
| Corporation (biennial statement) | Every two years, in the calendar month the Certificate of Incorporation (or Application for Authority) was filed; do not file before that month | $9 biennial statement fee (expedited handling not available). NY franchise tax (Tax Department): not yet researched | No late fee stated on the pages read for the biennial statement. |
LLC (biennial statement)
- Due: Every two years, in the calendar month the Articles of Organization (or Application for Authority) were filed; do not file before that month.
- Fee: $9 biennial statement fee (expedited handling not available). Separate Tax Department filing fee (Form IT-204-LL) for LLCs treated as partnerships or with New York-source income: $25 up to $100,000 of New York-source gross income, rising to $4,500 above $25,000,000; due the 15th day of the 3rd month after the tax year closes, no extension.
- Late: No late fee stated on the pages read for the biennial statement. IT-204-LL penalty: not yet researched.
- If you miss it: The entity is shown as past due in Department of State records and any Certificate of Status will show it, which may prevent certain business transactions. Past-due statements can still be filed online.
- To close it: not yet researched.
Sources: NY DOS: biennial statements for business corporations and LLCs · NY Tax Dept: partnership, LLC and LLP annual filing fee · verified 2026-10-17
Corporation (biennial statement)
- Due: Every two years, in the calendar month the Certificate of Incorporation (or Application for Authority) was filed; do not file before that month.
- Fee: $9 biennial statement fee (expedited handling not available). NY franchise tax (Tax Department): not yet researched.
- Late: No late fee stated on the pages read for the biennial statement.
- If you miss it: The corporation is shown as past due in Department of State records and any Certificate of Status will show it, which may prevent certain business transactions. Past-due statements can still be filed online.
- To close it: not yet researched.
Sources: NY DOS: biennial statements for business corporations and LLCs · verified 2026-10-17
Good to know
New York filings are every two years, not every year.
Both business corporations (Business Corporation Law s. 408) and LLCs (LLC Law s. 301(e)) file a Biennial Statement every two years with the Department of State. The state emails a notice at the start of the due month if it has your email address.
Source: NY DOS: biennial statements · verified 2026-10-17
Business inactive? The entity stays active until dissolved.
A domestic corporation or LLC remains active until it dissolves (Certificate of Dissolution for corporations; Articles of Dissolution for LLCs). Fees and full closing steps: not yet researched.
Source: NY DOS: biennial statements · verified 2026-10-17
Corporations disclose directors by gender count.
The corporation biennial statement must state the number of directors and how many of them are women.
Source: NY DOS: biennial statements · verified 2026-10-17
LLC publication requirement.
New York LLCs have a separate one-time publication requirement after formation. Not yet researched; check the Department of State.
Source: NY DOS: biennial statements · verified 2026-10-17
New York business taxes
We have not compiled New York business tax thresholds or due dates yet. Start at New York State Department of Taxation and Finance. This page covers annual report or periodic filing rules only; tax details are not yet researched.
Closing a New York business
New York closing steps: not yet researched. The federal steps are on the closing checklist. For state steps, start at New York Department of State, Division of Corporations.
Not yet researched for New York
- corporation franchise tax rates and due dates
- IT-204-LL late penalties
- LLC publication requirement
- closing steps and fees
These items are left out on purpose until they can be confirmed on an official page.
Official links
- New York Department of State, Division of Corporations
- DOS e-Statement Filing Service (linked from the biennial statement page)
- New York State Department of Taxation and Finance
Beware of mail asking you to pay to file your annual report: see scam mailers.