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New York LLC annual report & franchise tax deadlines 2026-2027

Every recurring New York filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.

Verification note: LLC annual report: partial — not fully confirmed on an official page in this run Corporation annual report: partial — not fully confirmed on an official page in this run Use the official links below before relying on these entries.

LLC

Report	Biennial Statement Partly confirmed — verify
Due	Every two years during the formation month
State fee	$9
How often	biennial

Corporation (C & S corp)

Report	Biennial Statement Partly confirmed — verify
Due	Every two years during the incorporation month
State fee	$9
How often	biennial

Franchise & entity-level taxes

LLC filing fee (IT-204-LL) llc	Mar 15 for calendar-year LLCs with NY-source income (no extension) $25 (single-member) to $4,500 (by NY-source gross income) Confirmed on official page
Corporation franchise tax (CT-3) fixed dollar minimum corp	Apr 15 (calendar year) Fixed dollar minimum from $25 (by NY receipts) General pattern — verify

State income & estimated tax

Corporate income tax	Yes
C corp return	Apr 15 (CT-3)
Partnership / S corp return	Mar 15 (CT-3-S / IT-204)
Corporate estimates	Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule)

General pattern — verify Calendar-year pattern; confirm with the revenue department.

Sales tax

Most businesses file quarterly; quarterly returns are due the 20th of the month after the sales tax quarter (quarters end Feb, May, Aug, Nov).

General pattern — verify Your assigned frequency and due day appear in your state tax account.

IRS disaster postponements in New York

No active IRS disaster postponements for New York as of Oct 21, 2026. See all deadline changes.

Your New York calendar

Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.

Upcoming deadlines

Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.

Tools that help you stay compliant

Partner placements — placeholders, not yet live. Disclosed as sponsored when active.

Placeholder · Registered agentRegistered agent partnerAnnual-report reminders and filing service in New York.
Partner link (placeholder)

Placeholder · FormationLLC formation partnerForm or convert an entity, with compliance alerts.
Partner link (placeholder)

Placeholder · PayrollPayroll partnerFiles 941s, W-2s and state payroll returns automatically.
Partner link (placeholder)

New York deadline FAQ

When is the New York LLC annual report due?

Every two years during the formation month.

How much does the New York LLC annual report cost?

State fee: $9.

When is the New York corporation annual report due?

Every two years during the incorporation month. Fee: $9. S corporations file the same report as other corporations.

Does New York have a franchise tax or annual LLC tax?

Yes — LLC filing fee (IT-204-LL): Mar 15 for calendar-year LLCs with NY-source income (no extension) ($25 (single-member) to $4,500 (by NY-source gross income)); Corporation franchise tax (CT-3) fixed dollar minimum: Apr 15 (calendar year) (Fixed dollar minimum from $25 (by NY receipts)).

When are New York business income tax returns due?

C corporations: Apr 15 (CT-3). Pass-through entities (partnerships, S corps): Mar 15 (CT-3-S / IT-204). These are general calendar-year patterns — confirm with the state revenue department.

How often do I file New York sales tax?