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.
Form IT-204-LL 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.
You must file Form IT-204-LL and pay the filing fee in full on or before the 15th day of the third month following the close of your calendar or fiscal tax year. When the due date falls on a Saturday, Sunday, or legal holiday, you must file and pay no later than the next business day.
There is no extension of time to file Form IT-204-LL or to pay the annual fee. If Form IT-204-LL isn't timely filed, or the full amount of the filing fee isn't paid by the due date, the partnership may be subject to penalties and interest.
Form IT-204-LL can be accessed from the main menu of the New York Partnership return by selecting LLC\LLP Filing Fee.
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