New York annual reports, deadlines, and fees
Start with your entity type below. New York reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open New York filing agency ↗New York LLC reports
New York LLCs do not file a conventional annual report, but every two years they file a $9.00 Biennial Statement before the end of the anniversary month, updating the service-of-process forwarding address and filer information. LLCs may also owe an annual filing fee to the New York Tax Department based on New York-source income; that is separate from the DOS $9.00 statement.
New York corporation reports
New York corporations file biennial statements under the applicable Business Corporation Law schedule; the Department of State fee is entity-specific and should be confirmed from the DOS record. Corporations also file tax returns and pay New York franchise tax to the Tax Department, which is separate from the DOS statement.
New York franchise and business taxes
New York corporation franchise tax is administered by the Department of Taxation and Finance and can use business-income and capital bases, apportionment, and statutory minimums/rates, depending on entity and tax year. New York LLCs generally pay a separate annual filing fee based on New York-source gross income. DOS formation, biennial, and document fees are not franchise tax.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
New York's $9.00 LLC biennial statement can become delinquent if not filed by the anniversary-month deadline; the reviewed DOS pages did not expose one universal late surcharge. Corporation delinquency and tax penalties depend on the DOS and Tax Department account. Publication, franchise-tax, and interest liabilities are separate.
Administrative dissolution and notices
New York can suspend or dissolve corporations and cancel/revoke LLC or foreign authority status for missed statements, taxes, fees, publication, or statutory-agent failures. The timeline depends on entity type and notices. Suspension can impair the ability to sue, contract, obtain certificates, and use the corporate name; cure should be coordinated with the Department of State and Tax Department.
Reinstate a New York business
Search the DOS record, identify missing biennial statements, tax filings, publication or agent defects, and any suspension notice. File delinquent statements, obtain required Tax Department consent or tax clearance, correct service addresses, and submit the reinstatement or revival form. Pay DOS reinstatement fees, taxes, interest, and penalties, then verify active status and order a certificate.
Reinstatement costs and back taxes
New York corporation reinstatement under Tax Law §203-a is listed at $50.00 plus any additional statutory amount when filed more than three months after dissolution; other annulment/reinstatement reports use $30.00. LLC restoration fees are form-specific. New York franchise tax, LLC annual filing fees, interest, and penalties are separate Tax Department amounts.
Check the entity’s current New York status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See New York certificate fees and ordering options.