The New York Biennial Statement for LLCs

New York LLCs do not file an annual report. The recurring state filing is the Biennial Statement, due every two years under LLC Law § 301(e), with a $9 fee. It is one of the smallest recurring state fees in the country, and also one of the narrowest filings: it reports a single piece of information. Do not let the small fee make it your forgotten obligation, and do not let it be your only calendar entry either, because the Tax Department separately expects the annual IT-204-LL filing fee, which scales with New York-source income. Our compliance guide covers the full picture.

When the Biennial Statement Is Due

The statement is due during the calendar month in which your Articles of Organization were filed, every two years. The filing window opens on the first day of that anniversary month and closes on the last day. The two-year cycle is anchored to your own formation year, not to a statewide even-year or odd-year system, so two LLCs formed a year apart file in different years.

Example: an LLC formed in June 2026 files during June 2028, then June 2030, and so on.

New York Biennial Statement Fee

The fee is $9, paid to the Department of State. There is no late fee on top of it; $9 is the number whether you file inside the window or catch up afterward.

What the Statement Reports

One thing: the mailing address to which the Department of State forwards service of process. No CEO name, no principal office, no member list, no financials. It does not report a registered agent either, because the Secretary of State is the statutory agent for service of process for every New York LLC, and any separately designated registered agent is changed through a Certificate of Change filing, not through this statement. (Business corporations file a fuller statement under BCL § 408; the LLC version is deliberately thin.)

How to File

1. Have your exact entity name and DOS ID number ready; the online system requires both.
2. Go to the Department of State's e-Statement Filing Service at https://filing.dos.ny.gov/eBiennialWeb/. It operates Monday through Friday, 6:00 a.m. to 7:30 p.m. Eastern.
3. Confirm or update the service-of-process mailing address. A new address supersedes the one on file.
4. Pay the $9 fee and submit.

Paper filing is available on request using a form prescribed by the Secretary of State, but the online service is the standard route.

What Happens If You Skip It

New York's answer is unusual: nothing dramatic, and that is the trap. There is no late fee, and the Department of State does not administratively dissolve LLCs over missed Biennial Statements. The entity is instead shown as past due and falls out of good standing. That status blocks certificates of status and surfaces exactly when the stakes are high: a lender running diligence, a real estate closing, a state contract. Filing the outstanding statement brings the record current.

FAQ

Is the Biennial Statement the same thing as an annual report?

It fills the role an annual report fills elsewhere, but it is biennial by statute (LLC Law § 301(e)) and reports only the process-forwarding address. When a form or lender checklist asks for your "annual report," this is the New York equivalent.

Can I file early?

The window is the anniversary calendar month itself, opening on its first day. You cannot file ahead of that month.

Do I have other recurring obligations?

Yes. The IT-204-LL filing fee goes to the Tax Department every year, scaled to New York-source gross income, and New York City LLCs can owe the Unincorporated Business Tax. The Biennial Statement covers none of that; it is purely the Department of State address filing.

My LLC is past due. What now?

File the outstanding statement through the e-Statement service to bring the record current and restore good standing. There is no late penalty attached to catching up.