New York is one of the most complex states for LLC taxation. Between state income tax, an LLC-specific filing fee, New York City's additional taxes, sales tax requirements, and employer obligations, there is a lot to track. This guide covers every major filing requirement for New York LLCs so you know exactly what is due and when.
New York State Income Tax
New York imposes state income tax on all income earned within the state. How this applies to your LLC depends on its federal tax classification:
- Single-member LLCs: Income passes through to your personal New York return (Form IT-201 for residents, IT-203 for nonresidents). Rates range from 4% to 10.9%.
- Multi-member LLCs (partnerships): File Form IT-204 (Partnership Return) with New York State. Each member receives a Schedule K-1 and reports their share on their personal return.
- LLCs taxed as S corporations: File Form CT-3-S. New York imposes a fixed dollar minimum tax on S corps based on New York receipts, ranging from $25 to $4,500.
- LLCs taxed as C corporations: File Form CT-3 (General Business Corporation Franchise Tax Return). Subject to corporate franchise tax based on business income, capital, or a fixed dollar minimum — whichever yields the highest tax.
New York LLC Filing Fee (Form IT-204-LL)
New York imposes an annual filing fee on LLCs, regardless of income. This fee is reported on Form IT-204-LL and is based on the LLC's New York source gross income:
- Under $100,000: $25
- $100,000 – $249,999: $50
- $250,000 – $499,999: $175
- $500,000 – $999,999: $500
- $1,000,000 – $4,999,999: $1,500
- $5,000,000 – $24,999,999: $3,000
- $25,000,000 and above: $4,500
The filing fee is due on March 15 for calendar-year filers. This applies to LLCs taxed as partnerships and single-member LLCs that are disregarded for federal purposes. LLCs taxed as corporations do not file IT-204-LL — they pay their fees through the corporate franchise tax.
Biennial Statement
New York LLCs must file a Biennial Statement with the New York Department of State every two years. This filing updates your LLC's address and service-of-process information.
- Due: Every 2 years, in the calendar month of your LLC's original filing date
- Fee: $9
- Filed with: New York Department of State, Division of Corporations
Failure to file does not automatically dissolve your LLC, but it can create complications with legal service of process and may flag your LLC as delinquent.
New York City Taxes (NYC-Specific)
If your LLC operates in New York City, you face additional local taxes:
- Unincorporated Business Tax (UBT): NYC imposes a 4% tax on unincorporated businesses (including LLCs taxed as partnerships or sole proprietorships) with taxable income over $95,000. Filed on Form NYC-202. Due April 15 for calendar-year filers.
- NYC Personal Income Tax: NYC residents who are LLC members owe NYC personal income tax on their share of LLC income. Rates range from 3.078% to 3.876%.
- General Corporation Tax: LLCs taxed as C corporations in NYC must file Form NYC-4S or NYC-3L and pay the NYC general corporation tax at 8.85% on allocated net income.
The combination of federal, state, and NYC taxes means LLC members operating in New York City can face a combined marginal tax rate exceeding 50% at higher income levels.
Sales Tax (Form ST-100)
If your LLC sells taxable goods or services in New York, you must register for a Certificate of Authority and collect sales tax. New York's combined state and local sales tax rates range from 7% to 8.875% (with NYC at 8.875%).
Sales tax is reported on Form ST-100 (New York State and Local Quarterly Sales and Use Tax Return). Most businesses file quarterly, with returns due on the 20th of the month following the end of each quarter (March 20, June 20, September 20, December 20). Larger sellers may be required to file monthly using Form ST-809.
Employer Obligations: UI Tax and Withholding
New York LLCs with employees must handle several employer tax obligations:
- Unemployment Insurance (UI) Tax: Employer-paid tax on the first $12,500 of each employee's annual wages (2026). New employers pay approximately 4.1%. Reported quarterly on Form NYS-45.
- State Income Tax Withholding: You must withhold New York State (and NYC, if applicable) income tax from employee wages. Reported on Form NYS-45.
- New York Paid Family Leave (PFL): Employee-funded through payroll deduction. The rate is set annually (0.373% of wages in 2026, capped at the state average weekly wage).
- Workers' Compensation: Required for all New York employers. Obtained through private insurance, the State Insurance Fund, or self-insurance.
Summary: New York LLC Deadline Calendar
- March 15: LLC filing fee (IT-204-LL) due; Partnership return (IT-204) due
- April 15: Personal income tax return due; NYC UBT (NYC-202) due
- Every 2 years: Biennial Statement ($9 fee)
- Quarterly: Sales tax returns (ST-100); Employer returns (NYS-45)
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