Filing
Biennial Statement
How often
Every two years
Due
Every two years, during the calendar month in which the Articles of Organization were filed
When the New York Biennial Statement is due
New York LLCs file a Biennial Statement every two years. It is due every two years, during the calendar month in which the Articles of Organization were filed.
Because it is filed every two years, it is easy to forget. Put the month in your calendar now, or let our compliance tracker work out the date for you.
What the Biennial Statement asks for
It confirms or updates what the state holds about your LLC. Expect to give:
- The LLC's name and New York file number
- The principal office and mailing address
- Your registered agent's name and address in New York
- The members or managers, as your state's form asks
If something has changed since the last filing, such as a new member or manager, update your operating agreement first so the two match.
If you miss it
The LLC falls out of good standing on New York's records. Most states also add a late penalty, and many administratively dissolve an LLC whose report stays unfiled. Without good standing, banks and partners ask questions, some contracts cannot be signed, and a dissolved LLC has to file for reinstatement. The sources below set out exactly what New York does.
State tax on New York LLCs
LLCs with New York source income, including single-member LLCs disregarded for federal tax purposes, file Form IT-204-LL and pay an annual filing fee to the Department of Taxation and Finance, due by the 15th day of the third month after the tax year ends, with no extension.
How to file
File with the New York Department of State, Division of Corporations, online. Have your file number and your current agent and address details ready.
Or have it done
$299 / year state fee included
We track the Biennial Statement deadline, prepare it and file it every cycle.
Worth knowing in New York
- Newspaper publication is usually the slowest step in forming a New York LLC, and the newspapers are chosen by the county clerk, not by the LLC.
- The Biennial Statement can be filed online through the Department of State's e-Statement service.
Sources
Related
Frequently asked questions
When is the New York Biennial Statement due?
New York LLCs file a Biennial Statement every two years. It is due every two years, during the calendar month in which the Articles of Organization were filed.
Where do I file the New York Biennial Statement?
With the New York Department of State, Division of Corporations, which accepts it online. You will need the LLC's name or file number to find it.
What happens if I miss the New York Biennial Statement?
The LLC falls out of good standing on New York's records. Most states also add a late penalty, and many administratively dissolve an LLC whose report stays unfiled; reinstating it takes another filing. Check the New York Department of State, Division of Corporations's rules, linked below, for exactly what New York does.
Does every New York LLC have to file, even with no income?
Yes. The Biennial Statement is about keeping the LLC active on the state's records, not about income. An LLC with no activity still files.
Can StartGlobal file my New York Biennial Statement?
Yes. We track the deadline and file it for $299 a year, with the state fee included.
Is there also a state tax on New York LLCs?
LLCs with New York source income, including single-member LLCs disregarded for federal tax purposes, file Form IT-204-LL and pay an annual filing fee to the Department of Taxation and Finance, due by the 15th day of the third month after the tax year ends, with no extension.
