New York Form IT-204-LL, Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form, is available in TaxSlayer Pro through the partnership tax return.
It must be filed by these entities:
- An LLC that is a disregarded entity for federal purposes that has income, gain, loss, or deduction from New York State sources;
- An LLC, LLIC, LLTC, and LLP that is required to file a New York partnership return and that has income, gain, loss, or deduction from New York State sources;
- A regular partnership that had gross income from New York sources of $1 million or more.
It doesn't need to be filed if the entity has no income, gain, loss, or deduction from New York sources during the year, nor if it has elected to be treated as a corporation for federal tax purposes.
The annual filing fee is based on gross income from New York sources for the previous year, and the minimum fee is $25. The filing fee isn't prorated if the entity had a short tax year for federal tax purposes.
Form IT-204-LL can be accessed from the main menu of the New York Partnership return by selecting LLC\LLP Filing Fee.
Additional Information: