Find your next due month
The short answer
Most states ask LLCs for an annual report. New York asks for a Biennial Statement instead, under Limited Liability Company Law §301(e). It applies to every New York LLC and to out-of-state LLCs registered here, it is filed with the Department of State every two years, and the fee is $9. If you searched for a New York annual report, this is the filing you are looking for.
What “annual report” can mean in New York
Three different New York requirements get called an annual report. Only the first one is filed with the Department of State on a schedule.
| Filing | Who it goes to | How often | Cost |
|---|---|---|---|
| Biennial Statement | Department of State | Every two years, in your formation month | $9 state fee |
| Form IT-204-LL filing fee | Department of Taxation and Finance | Yearly, if you have New York source income | $25 for a single-member LLC; based on New York source gross income otherwise |
| Publication | Two newspapers, then the Department of State | Once, after you form | Depends on your county |
Form IT-204-LL is a tax form. It is due the 15th day of the third month after your tax year ends, there is no extension, and an LLC with no income, gain, loss or deduction from New York sources, or one taxed as a corporation, does not file it. We don't file tax forms; your accountant handles this one.
When the Biennial Statement is due
In the calendar month your Articles of Organization were originally filed, every second year. For an out-of-state LLC, the month comes from your Application for Authority. The calculator above works it out from your formation date.
If the Department of State has an email address for your LLC, it sends a notice at the start of the month the statement is due. If it doesn't, nothing arrives by email, so it is worth knowing your month.
If you miss it
The Department of State shows your LLC as past due in its records, and any Certificate of Status or status letter will say so. In the Department's words, this “may prevent the corporation or LLC from completing certain business transactions.” A past-due statement can still be filed online, and filing it is how you clear the status.
What we do for you
We confirm your due month and DOS ID against the state register before you pay, file the Biennial Statement for $50 plus the $9 state fee, and remind you before the next one is due.
General information, not legal or tax advice. Sources: New York Department of State, Biennial Statements for Business Corporations and Limited Liability Companies; New York State Department of Taxation and Finance, Instructions for Form IT-204-LL (2025).