New York LLC Tax Filing: Forms, Fees & Due Dates (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

A New York LLC is a pass-through by default: members report the profits on their own returns rather than the LLC paying income tax. Separately, most LLCs owe an annual filing fee of $25 to $4,500 on Form IT-204-LL, due on the 15th day of the third month after the tax year ends - March 15 for a calendar-year LLC, with no extension.

How a New York LLC Is Taxed by Default

New York follows the federal tax classification of your LLC. By default, the IRS treats a single-member LLC as a disregarded entity - its income is reported directly on the owner's return - and a multi-member LLC as a partnership. New York accepts that same treatment. As a result, the LLC generally pays no entity-level income tax; instead, the profits "pass through" to the members, who pay New York personal income tax on their share. This is the same pass-through model explained in our business tax and how to file business taxes guides. An LLC can change this by electing corporate or S-corporation treatment, covered below.

The New York LLC Annual Filing Fee (Form IT-204-LL)

Even though the LLC usually pays no income tax, New York imposes a separate annual filing fee on LLCs and LLPs that are treated as partnerships or disregarded entities and have New York source gross income. You pay it on Form IT-204-LL, and the amount is tiered by New York source gross income:

A single-member LLC that is a disregarded entity and has any New York source income pays the $25 minimum. An LLC with no New York source gross income for the year is not required to file the form that year. The fee is a cost of doing business in New York, not an income tax, so it applies regardless of whether the LLC is profitable. See New York LLC cost for how this fits your full budget.

Due Dates and No Extension

Form IT-204-LL and its fee are due on or before the 15th day of the third month following the close of the tax year - March 15 for a calendar-year LLC. Critically, there is no extension of time to file Form IT-204-LL or to pay the fee. Even if the LLC extends the deadline for its income tax return, the IT-204-LL fee must still be paid by the original due date. Members' own New York returns generally follow the individual deadline of April 15. Track these alongside your federal dates in when are business taxes due and plan for quarterly estimated taxes.

Member Income Tax and the Partnership Return

Because the LLC is a pass-through, the tax on its profits is paid by the members on their personal returns. New York resident members report their share on their New York resident income tax return; nonresident members who earn New York source income file a New York nonresident return. If the LLC is a multi-member partnership with New York source income or a New York resident member, it also files an informational partnership return, Form IT-204, which reports the LLC's income and each member's share - but this return itself does not pay income tax. A disregarded single-member LLC has no separate partnership return; its activity flows onto the owner's return (federally via Schedule C for an individual owner). For the federal side, get a free EIN first.

Electing S-Corp or Corporate Treatment

An LLC can elect to be taxed as a corporation, and many profitable New York LLCs consider the S-corporation election to reduce self-employment tax. The election has two layers in New York:

1. Federal: file IRS Form 2553 to elect S-corp status (after an entity classification election on Form 8832 if needed).
2. New York: make a separate New York S election by filing Form CT-6 and receiving approval. A federal S election does not automatically apply for New York purposes.

A New York S corporation files Form CT-3-S, the New York S Corporation Franchise Tax Return, under Article 9-A and pays the fixed dollar minimum tax, which is based on the corporation's New York receipts. The shareholders then report the pass-through income on their personal returns. An LLC that elects C-corporation treatment instead files Form CT-3 and is subject to New York's corporate franchise tax. Compare the trade-offs in LLC vs. S-corp tax and LLC or S-corp before electing.

Sales Tax: Certificate of Authority

If your LLC sells taxable goods or services in New York, it must register for a Certificate of Authority with the New York Department of Taxation and Finance before making taxable sales. The certificate is free. Once registered, the LLC collects state and local sales tax from customers and remits it on periodic sales tax returns - filed monthly, quarterly, or annually depending on volume. Selling without a required Certificate of Authority can bring penalties, so register early. See our New York business license guide for related permits.

Pass-Through Entity Tax (PTET) Option

New York offers an elective Pass-Through Entity Tax (PTET). An eligible LLC taxed as a partnership (or a New York S corporation) can elect to pay New York tax at the entity level, and its members then claim a corresponding credit on their personal returns. Because the entity-level tax is deductible federally, the PTET can work around the federal cap on the state-and-local-tax deduction for some owners. The election is annual and has its own deadlines, so weigh it with a tax professional. It is optional and does not replace the IT-204-LL filing fee or the members' underlying New York income tax. Learn the general concept in business tax.

New York City Taxes to Watch

If your LLC does business in New York City, a city-level tax may also apply. An LLC treated as a partnership or a disregarded entity that carries on an unincorporated business in the city can be subject to the NYC Unincorporated Business Tax (UBT), generally at a 4% rate on income allocated to the city, less applicable exemptions and credits. An LLC that has elected corporate treatment may instead face the NYC Business Corporation Tax. City taxes are separate from state taxes and are administered by the NYC Department of Finance, so a New York City LLC should budget for both. When in doubt, confirm your specific obligations with the city and a CPA.

New York LLC Tax Filing Checklist

Put together, a typical New York LLC's recurring tax tasks are:

• File and pay Form IT-204-LL ($25–$4,500) by March 15.
• File Form IT-204 (partnership informational return) if multi-member with New York source income.
• Report pass-through income on each member's personal New York and federal returns.
• Collect and remit sales tax if registered for a Certificate of Authority.
• If S-corp elected: file Form CT-3-S and pay the fixed dollar minimum tax.
• Pay any NYC UBT if doing business in New York City.
• Keep the state-level Biennial Statement current (separate, non-tax filing, $9).

None of these replace good bookkeeping and estimated-tax planning. For the wind-down side, closing an LLC also has final-return obligations covered in how to dissolve an LLC in New York.

Frequently Asked Questions

How is a New York LLC taxed?

By default a single-member LLC is a disregarded entity and a multi-member LLC is a partnership, so profits pass through to members, who report the income on their own returns. The LLC can instead elect corporate or S-corp treatment. See S-corp vs LLC.

What is the New York LLC annual filing fee?

LLCs treated as partnerships or disregarded entities with New York source gross income pay a fee on Form IT-204-LL, from $25 to $4,500 by income. A disregarded single-member LLC pays the $25 minimum.

When is Form IT-204-LL due?

The 15th day of the third month after the tax year closes - March 15 for calendar-year LLCs. There is no extension to file the form or pay the fee.

Does a New York LLC pay state income tax?

Generally the LLC does not, as a pass-through. Members pay New York personal income tax on their share. A partnership LLC also files informational Form IT-204 if it has New York source income or a resident member.

Can a New York LLC elect S-corp status?

Yes. After federal Form 2553, make a separate New York S election on Form CT-6. A New York S corporation files Form CT-3-S and pays the Article 9-A fixed dollar minimum tax.

Does a New York LLC collect sales tax?

If it sells taxable goods or services, yes. Register for a free Certificate of Authority before making sales, then collect and remit sales tax on periodic returns.

Related

• Business tax (cluster hub)
• How to form an LLC in New York
• New York LLC cost and filing fees
• New York annual report (Biennial Statement)
• New York operating agreement
• S-corporation election
• Quarterly estimated taxes
• How to dissolve an LLC in New York

Sources

1. NY Department of Taxation and Finance - Partnership, LLC, and LLP Annual Filing Fee ($25–$4,500; tiers by NY source gross income).
2. NY Department of Taxation and Finance - Instructions for Form IT-204-LL (due 15th day of third month; no extension; $25 disregarded-entity fee).
3. NY Department of Taxation and Finance - Instructions for Form IT-204, Partnership Return (PDF).
4. NY Department of Taxation and Finance - Article 9-A Franchise Tax on S Corporations (Form CT-3-S; fixed dollar minimum tax).
5. NY Department of Taxation and Finance - Instructions for Form CT-3-S (New York S corporation franchise tax return).
6. NY Department of Taxation and Finance - Instructions for Form CT-3 (general business corporation franchise tax).
7. NY Department of Taxation and Finance - Register as a Sales Tax Vendor (Certificate of Authority; free).
8. NY Department of Taxation and Finance - Sales and Use Tax (returns and filing frequency).
9. NY Department of Taxation and Finance - Pass-Through Entity Tax (PTET) calculations.
10. NYC Department of Finance - Unincorporated Business Tax (UBT) (4% rate; partnerships and LLCs).
11. IRS - Limited Liability Company (LLC) (default classification).
12. IRS - Single Member Limited Liability Companies (disregarded-entity treatment).
13. IRS - Partnerships (Form 1065).
14. IRS - About Form 2553, Election by a Small Business Corporation.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed tax professional. Tax rates, fees, and thresholds change; verify current amounts and your specific obligations with the New York Department of Taxation and Finance, the NYC Department of Finance, and a CPA before filing.