New York LLC annual report: there is no annual report, but you still have filings to track
Here is the clean answer first: New York does not have a standard LLC annual report with the Department of State. The state requires a Biennial Statement every two years, not every year. But some New York LLCs also owe a separate annual filing fee to the tax department, which is why owners keep using annual-report language anyway.
The Department of State filing is biennial, not annual
The New York Department of State says domestic and foreign LLCs must file a Biennial Statement every two years. For LLCs, the statement sets forth the address to which the New York Secretary of State will mail a copy of any process accepted on the LLC's behalf.
The filing fee is $9. The due period is the calendar month in which the LLC's Articles of Organization or Application for Authority was originally filed. The state also says you should not file the Biennial Statement before the calendar month in which it is due.
So why do people search for “New York LLC annual report”?
Because New York still has recurring compliance, just not under that exact label. Owners usually mean one of three things:
- the Biennial Statement with the Department of State,
- the separate annual filing fee under Form IT-204-LL for certain LLCs, or
- general confusion with New York's better-known publication requirement after formation.
Those are different jobs. Mixing them together is how people miss deadlines.
The recurring filings at a glance
| New York LLC item | Rule |
|---|---|
| Department of State periodic filing | Biennial Statement every 2 years |
| Biennial Statement fee | $9 |
| Biennial due timing | Calendar month of original filing, every 2 years |
| What the statement updates | Address for service of process forwarding |
| Separate tax annual filing fee | May apply under Form IT-204-LL depending on tax classification and NY-source activity |
The separate annual filing fee is real
The New York Tax Department says certain partnerships, LLCs, and LLPs must file Form IT-204-LL annually. The filing requirement applies to an LLC that is a disregarded entity for federal tax purposes with New York-source income, and to domestic or foreign LLCs required to file a partnership return and having New York-source income, among other cases.
The amount is based on New York source gross income for the preceding tax year. If an LLC or LLP did not have any New York source gross income for that preceding year, the filing fee is $25. Higher income brackets push the fee higher. The Tax Department also says the form is due on or before the 15th day of the third month following the close of the tax year, and there is no extension of time allowed to file the form or pay the fee.
New York's Department of State does not require an annual LLC report, but the Tax Department can still require an annual filing fee depending on how the LLC is taxed and whether it has New York-source activity.
What happens if you miss the Biennial Statement
The Department of State says an LLC that fails to file its Biennial Statement will show as past due on the state's records, and that status can appear on a Certificate of Status or status letter. The state says this may prevent the LLC from completing certain business transactions.
That means the $9 filing is small, but not meaningless. If you need proof of good standing for a bank, partner, buyer, or lender, the past-due flag can create friction fast.
How to file the Biennial Statement
New York says most LLCs can file online using the e-Statement Filing Service. You need the exact entity name and the DOS ID number. Payment is by card. The state also notes that reminders may be sent by email if an email address is on file, but relying on reminders is not a great system when the filing only comes around every two years.
Keep the other New York obligations separate in your head
New York is famous for its LLC publication requirement, but that is a one-time formation obligation, not the recurring filing discussed here. The biennial statement is separate. The annual tax filing fee can also be separate. If you run all three together mentally, New York feels impossible. If you split them into formation, biennial maintenance, and tax compliance, it gets much easier.
Bottom line
New York does not have a standard LLC annual report with the Department of State. It has a $9 Biennial Statement due every two years in the LLC's filing month. Some LLCs also owe the separate annual filing fee under Form IT-204-LL. So the right answer to the search query is not “yes” or “no.” It is “no annual report in the usual sense, but yes, there are recurring filings you still need to track.”