New York annual report
New York LLCs file a Biennial Statement every two years for $9. Due: Every two years during the calendar month in which the Articles of Organization were filed (do not file before that month).
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Biennial Statement | $9 | biennial | Every two years during the calendar month in which the Articles of Organization were filed (do not file before that month) | No monetary penalty; the LLC is shown as past due on Department of State records and Certificates of Status, which can block some transactions |
| Corporation | Biennial Statement | $9 | biennial | Every two years during the calendar month in which the Certificate of Incorporation was filed (do not file before that month) | No monetary penalty; the corporation is shown as past due on Department of State records and Certificates of Status, which can block some transactions |
| Nonprofit | No Department of State biennial statement for not-for-profit corporations | — | none | No Department of State periodic report; charities that solicit or hold assets may have annual filings (CHAR500) with the Attorney General's Charities Bureau | — |
When the first one is due
- LLC: In the formation month, two years after formation
- Corporation: In the incorporation month, two years after incorporation
- Nonprofit: None with the Department of State
Taxes due on their own schedule
- LLC annual filing fee (Form IT-204-LL) (LLC): $25 — $25 minimum for LLCs with New York source items and $0-$100,000 of prior-year New York source gross income (higher tiers above that); due the 15th day of the 3rd month after the tax year ends, no extension. Not owed by LLCs with no New York source items or that elect corporate treatment
- Corporation franchise tax fixed dollar minimum (Article 9-A) (Corporation): $25 — Fixed dollar minimum of $25 for New York receipts of $100,000 or less; rises with receipts. C corporations pay the greater of the business income base tax or the fixed dollar minimum. New York City imposes separate business taxes
Checked 2026-10-20. Confirm on the New York Department of State, Division of Corporations, State Records and Uniform Commercial Code site before filing.