Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form

Form IT-204-LL, Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form, is the New York State Department of Taxation and Finance form used to report and pay the annual filing fee owed by partnerships, LLCs and LLPs that have income, gain, loss or deduction from New York State sources.

The fee is based on the entity's New York source gross income for the tax year immediately preceding the year for which the fee is due. It cannot be prorated for a short federal tax year. The form is calculated differently by entity type:

• Partnerships, LLCs and LLPs treated as partnerships for federal income tax purposes complete Part 2: line 4 takes the total from the New York source gross income worksheet in the instructions, and line 5 takes the fee from the matching filing fee table.
• LLCs that are disregarded entities for federal income tax purposes skip Part 2 and complete Part 3, which names the entity or individual reporting the income or loss and carries a fixed fee on line 7.

Part 4, line 8, carries the payment amount from line 5 or line 7. The same form is used to amend a previously filed IT-204-LL, to request a refund of an overpayment shown by an amended form, and to mark a final form. It is not the partnership return itself: that return is Form IT-204, and the filing fee is paid separately on this form. The Tax Department also publishes the instructions as IT-204-LL-I (2025).

You file Form IT-204-LL if you are one of the following and have income, gain, loss or deduction from New York State sources:

• an LLC that is a disregarded entity for federal income tax purposes;
• a domestic or foreign LLC (including a limited liability investment company or a limited liability trust company) or an LLP that is required to file a New York State partnership return;
• a regular partnership (not an LLC or LLP) that is required to file a New York partnership return and had New York source gross income of at least $1 million for the preceding tax year.

Do not file Form IT-204-LL if you are:

• a partnership, LLC or LLP with no income, gain, loss or deduction from New York sources that files a partnership return solely because it has a New York resident partner;
• a partnership, LLC or LLP with no New York source income, whether or not it is formed under New York law or is dormant;
• an LLC or LLP that has elected to be treated as a corporation for federal income tax purposes.

A general partner must sign the form. If you pay someone to prepare it, the paid preparer also signs and completes the preparer area. Partnerships that prepare their own documents with approved e-file software and have broadband Internet access may be required to file electronically.

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 that date falls on a Saturday, Sunday or legal holiday, you must file and pay no later than the next business day.

For calendar year 2025, the instructions give March 16, 2026 as the due date for partnership returns, and fiscal-year partnership returns are due the 15th day of the third month after the end of the tax year.

There is no extension of time to file Form IT-204-LL or to pay the annual fee. If you file late or do not pay the full fee by the due date, you may be subject to penalties and interest.

An amended form is used to correct an error or report changes. A refund request that accompanies an amended form must be made in writing within three years from the date you filed your original form, or two years from the date you paid the fee, whichever is later.

Form IT-204-LL is filed electronically with New York State-approved software or, if you are not required to file electronically, by mail.

• Electronic filing: Partnerships must e-file if they prepare their own tax documents without a tax professional, use approved e-file software, and have broadband Internet access. Filing on paper when all three apply can result in penalties. The Tax Department lists approved software on its e-file page for Form IT-204-LL.
• By mail: Send the completed form and payment to State Processing Center, PO Box 15310, Albany NY 12212-5310.
• Private delivery services: See Publication 55, Designated Private Delivery Services, for the services and addresses that apply.
• Payment: Make a check or money order payable to NYS filing fee for the amount on line 8. Write your EIN or SSN and "2025 filing fee" on the remittance and submit it with the form.

For an amended form, include an explanation of the error or changes. For a refund request, submit it in writing. To report a change of address or other business information, use Form DTF-95 or, for an address only, Form DTF-96, as the instructions direct. FillingPDF lets you fill out and download the PDF; submission follows the Tax Department channels above.