New York Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the New York Department of State, Division of Corporations, State Records and UCC and other official sources listed below

Short answer: New York LLCs file the Biennial Statement every two years (every two years during the calendar month in which the original Articles of Organization (or Application for Authority) were filed; fee $9). Corporations: every two years during the calendar month in which the original Certificate of Incorporation (or Application for Authority) was filed (Business Corporation Law 408), fee $9.

New York annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for New York)

New York · LLC

Biennial Statement: Every two years during the calendar month in which the original Articles of Organization (or Application for Authority) were filed

Enter the formation date above — New York's due date depends on it.

State fee: $9
If you file late: No late fee; a past-due Biennial Statement can still be filed for $9

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 1 official source: [1] dos.ny.gov

New York LLC: Biennial Statement

Due: Every two years during the calendar month in which the original Articles of Organization (or Application for Authority) were filed
How often: Every 2 years
First report: In the formation month two years after formation (e.g., formed March 2025 -> due March 2027)
Filing window: Should not be filed before the calendar month in which it is due; DOS emails a notice at the start of that month if an email address is on file
State fee: $9 — Online via the e-Statement Filing Service (credit/debit card); paper form only by request to the Statement Unit. No expedited handling
Late fee: No late fee; a past-due Biennial Statement can still be filed for $9
Dissolution: No dissolution for failing to file. The LLC is shown as 'past due' in DOS records and on any Certificate of Status, which may block certain transactions
Reinstatement: Not applicable; file the past-due statement ($9) and request a new Certificate of Status

Sources: [1] dos.ny.gov

New York corporation: Biennial Statement

Due: Every two years during the calendar month in which the original Certificate of Incorporation (or Application for Authority) was filed (Business Corporation Law 408)
How often: Every 2 years
First report: In the incorporation month two years after incorporation
Filing window: Should not be filed before the calendar month in which it is due
State fee: $9 — Must list CEO name/address, principal executive office, service-of-process address, and number of directors and how many are women. Corporate franchise tax is filed separately with the Department of Taxation and Finance (listed separately)
Late fee: No late fee; past-due statement may be filed for $9
Dissolution: No dissolution for a missed Biennial Statement (status shows 'past due'). Separately, a domestic business corporation that fails to file franchise tax reports or pay franchise tax can be dissolved by proclamation of the Secretary of State under Tax Law 203-a (foreign corporations: annulment of authority under Tax Law 203-b)
Reinstatement: Past-due Biennial Statement: just file it ($9). Dissolution by proclamation is annulled after the Tax Department certifies compliance (Tax Law 203-a(7))

Sources: [1] dos.ny.gov · [2] dos.ny.gov

New York franchise, privilege and minimum taxes

LLC/LLP filing fee (Form IT-204-LL) (New York State Department of Taxation and Finance) — $25 for a single-member (disregarded) LLC with any New York-source income, gain, loss or deduction; multi-member LLCs filing a partnership return pay $25 to $4,500 based on prior-year New York-source gross income ($25 if none). Not filed by LLCs with no New York-source items or LLCs taxed as corporations. Due: 15th day of the third month after the close of the tax year (March 15 for calendar-year LLCs); no extension.
Corporation franchise tax, fixed dollar minimum (Form CT-3) (New York State Department of Taxation and Finance) — C corporations pay the largest of the business income base tax, capital base tax or the fixed dollar minimum; fixed dollar minimum is $25 for New York receipts of $100,000 or less, rising by receipts ($75 to $200,000). Due: Within 3 1/2 months after the end of the tax year (April 15 for calendar-year corporations).

Foreign (out-of-state) LLCs and corporations registered in New York

LLC: Same Biennial Statement, $9, due every two years in the month the Application for Authority was filed
Corporation: Same Biennial Statement, $9, every two years in the month the Application for Authority was filed

Good to know

New York has no annual report: business corporations and LLCs file a $9 Biennial Statement every two years in their formation month.
Missing a Biennial Statement does not dissolve the entity; it shows as 'past due' on certificates of status.
Single-member LLCs with New York-source income owe a $25 IT-204-LL filing fee every year by March 15 (no extension).
New York City taxes are out of scope.

New York annual report FAQ

When is the New York LLC annual report due?

Biennial Statement: Every two years during the calendar month in which the original Articles of Organization (or Application for Authority) were filed. First report: In the formation month two years after formation (e.g., formed March 2025 -> due March 2027). Use the calculator on this page with your formation date to get the exact date.

How much is the New York annual report fee?

LLC: $9 (Online via the e-Statement Filing Service (credit/debit card); paper form only by request to the Statement Unit. No expedited handling). Corporation: $9 (Must list CEO name/address, principal executive office, service-of-process address, and number of directors and how many are women. Corporate franchise tax is filed separately with the Department of Taxation and Finance (listed separately)). These are state fees; portal or card fees may apply.

What happens if I file my New York annual report late?

LLCs: No late fee; a past-due Biennial Statement can still be filed for $9. No dissolution for failing to file. The LLC is shown as 'past due' in DOS records and on any Certificate of Status, which may block certain transactions. Corporations: No late fee; past-due statement may be filed for $9.

Where do I file the New York annual report?

With the New York Department of State, Division of Corporations, State Records and UCC, online at filing.dos.ny.gov/eBiennialWeb/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the New York Department of State, Division of Corporations, State Records and UCC before filing.