New York LLC formation guide › Annual report
New York LLC Annual Report (2026): Deadline, Fee and Penalty
Last verified 2026-06-28 · every figure is sourced below
New York LLCs must file an annual report by the anniversary month of formation, every 2 years for a $9.00 fee (every 2 years). Miss the deadline and the state can administratively dissolve the LLC. Note this is separate from New York's $25 annual entity tax.
| Item | Value | Official form | Source |
|---|---|---|---|
| Annual report fee | $9.00 | File Biennial Statement (online) | official source |
| Deadline | the anniversary month of formation, every 2 years | — | official source |
| Frequency | Every 2 years | — | NY LLC Law §301(e) |
| Reinstatement penalty (if dissolved) | NY LLCs are not subject to corporation-style dissolution for nonpayment; no standard LLC reinstatement fee on the DOS schedule | — | — |
| State entity / franchise tax | $25.00 NY LLC filing fee (IT-204-LL): $25 minimum if the LLC has NY-source gross income, scaling up to $4,500; $0 if no NY-source income |
— | official source · NY Tax Law §658(c)(3) |
| Total annual cost (state) | $34.00 sum of annual_report_fee + state_annual_tax_min |
— | calculated |
Frequently asked questions
When is the New York LLC annual report due?
The New York LLC annual report is due the anniversary month of formation, every 2 years.
How much is the New York LLC annual report?
The filing fee is $9.00.
What happens if I miss the New York annual report deadline?
New York can administratively dissolve the LLC for non-filing. You then have to reinstate it before it can legally operate again.