FlowTex Accounting
FlowTexThe New York LLC Filing Fee (Form IT-204-LL): Do You Owe It?
By FlowTex Accounting · February 11, 2027
New York charges many LLCs an annual filing fee, separate from income tax. It is reported on Form IT-204-LL, and it catches owners off guard because it can apply even when the LLC loses money.
Who has to pay
According to the New York Tax Department’s 2025 instructions, the fee applies to:
- Disregarded LLCs, such as single-member LLCs, that have New York source income, gain, loss, or deduction.
- Domestic or foreign LLCs and LLPs that must file a New York partnership return and have New York source items.
- Regular partnerships that must file a New York partnership return and had at least $1 million of New York source gross income in the prior year.
You generally don’t file if you have no New York source items, file only because of a New York resident partner, or have elected corporate tax treatment.
How much it costs
The fee is based on your New York source gross income from the preceding tax year.
| New York source gross income | Fee |
|---|---|
| $0 to $100,000 | $25 |
| Over $100,000 to $250,000 | $50 |
| Over $250,000 to $500,000 | $175 |
| Over $500,000 to $1,000,000 | $500 |
| Over $1,000,000 to $5,000,000 | $1,500 |
| Over $5,000,000 to $25,000,000 | $3,000 |
| Over $25,000,000 | $4,500 |
The minimum is $25. It applies if an LLC had no New York source gross income in the prior year, or if a disregarded entity has any New York source income, gain, loss, or deduction.
When it is due
Pay by the 15th day of the third month after the end of your tax year. For a calendar-year LLC, that is March 15, or the next business day if it falls on a weekend or holiday. For calendar-year 2025, the due date was March 16, 2026.
There is no extension of time to file or pay this fee. Late payments can bring penalties and interest.
How to pay
- Pay by check or money order payable to “NYS filing fee.”
- Write your EIN or SSN and “2025 filing fee” (use the correct year) on the payment.
- Mail it with the form to the address in the instructions, unless you must e-file.
- Partnerships must e-file in some cases, such as when they use approved software and have broadband access, so check the current instructions.
- A returned payment can incur a $50 fee.
What “New York source” means
It is the income connected to New York activity, not just where your LLC is registered. If your LLC is formed in another state but does business in New York, or you’re an out-of-state owner with a New York business, this can still apply. Ask a preparer if you’re not sure.
Related to-dos for New York LLCs
- Meet the publication requirement within 120 days of forming.
- Check whether you owe New York City business taxes.
- If you sell goods, register for sales tax.
Not sure if this applies to your LLC? Book a call with FlowTex.
Sources
This article is general information, not tax or legal advice. Fee tiers and forms can change each year. Check the current instructions or talk to a qualified professional.