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New York small business taxes: IT-204-LL fee, Article 9-A franchise tax, sales tax and 2026 dates
Every New York State tax a small business deals with: the IT-204-LL LLC filing fee ($25 to $4,500, no extension), the Article 9-A corporate franchise tax and its three bases, CT-3-S and the MTA surcharge, sales tax filing frequencies and the federal dates that sit alongside them.
Prepared by Aldro Accounting · Updated · Sources checked
The quick answer
In New York, an LLC taxed as a partnership or disregarded entity with New York income files Form IT-204-LL with the Tax Department and pays a filing fee from $25 to $4,500, due the 15th day of the 3rd month after its tax year ends with no extension. C corporations file Form CT-3 under Article 9-A, due April 15 for calendar-year filers, and pay the largest of a business income tax (6.5% for most), a capital tax or a fixed dollar minimum starting at $25.
New York business taxes at a glance
New York State business taxes are administered by the New York State Department of Taxation and Finance. Domestic LLCs and LLPs register with the New York State Department of State, and foreign LLCs and LLPs that want to do business in New York register there too.
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| Business type | New York return | Due |
|---|---|---|
| Single-member LLC (disregarded) with New York income | Form IT-204-LL, $25 fee | 15th day of 3rd month after year end, no extension |
| LLC or LLP taxed as a partnership | Form IT-204 and Form IT-204-LL | Calendar-year 2025 returns were due March 16, 2026 |
| C corporation | Form CT-3 (plus CT-3-M in the MCTD) | Within 3½ months after year end, April 15 for calendar year |
| S corporation that elected New York S status | Form CT-3-S | See CT-3-S instructions |
| Registered sales tax vendor | ST-100, ST-101 or ST-809/ST-810 | 20 days after each period ends |
Which state return you file depends on how the business is taxed federally. The table maps each type to its New York form.
LLCs and partnerships: Form IT-204-LL
A single-member LLC that is disregarded for federal income tax and has any income, gain, loss or deduction from New York sources pays a $25 filing fee. An LLC or LLP with no New York source gross income in the preceding year also pays $25.
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| NY source gross income | LLC or LLP fee | Regular partnership fee |
|---|---|---|
| $100,000 or less | $25 | Not required |
| Over $100,000 to $250,000 | $50 | Not required |
| Over $250,000 to $500,000 | $175 | Not required |
| Over $500,000 to $1,000,000 | $500 | $500 at exactly $1,000,000 |
| Over $1,000,000 to $5,000,000 | $1,500 | $1,500 |
| Over $5,000,000 to $25,000,000 | $3,000 | $3,000 |
| Over $25,000,000 | $4,500 | $4,500 |
For other LLCs and LLPs, the fee depends on New York source gross income for the preceding tax year. A regular partnership that isn't an LLC or LLP files only if it has New York source income and had at least $1 million of New York source gross income in the preceding year.
You don't file Form IT-204-LL if the partnership, LLC or LLP has no income, gain, loss or deduction from New York sources, whether or not it was formed in New York or is dormant. An LLC or LLP that elected to be taxed as a corporation doesn't file it either.
The form and fee are due on or before the 15th day of the third month after the tax year ends, or the next business day if that date is a weekend or legal holiday. There's no extension of time to file Form IT-204-LL or pay the fee.
Partnerships must e-file if they prepare their own tax documents without a tax professional, use approved e-file software, and have broadband internet. The Tax Department can charge $50 when a payment is returned by the bank.
Corporations: the Article 9-A franchise tax
Corporations under Article 9-A generally calculate three taxes and pay the largest: a tax on business income, a tax on business capital, and a fixed dollar minimum tax based on New York receipts.
The business income tax rate is 6.5% for most general business taxpayers, 7.25% for those with a business income base over $5,000,000, 4.875% for qualified emerging technology companies, and 0% for qualified New York manufacturers.
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| New York receipts | Tax |
|---|---|
| Not more than $100,000 | $25 |
| Over $100,000 to $250,000 | $75 |
| Over $250,000 to $500,000 | $175 |
| Over $500,000 to $1,000,000 | $500 |
| Over $1,000,000 to $5,000,000 | $1,500 |
| Over $5,000,000 to $25,000,000 | $3,500 |
The capital tax rate is 0.1875% for general business taxpayers, limited to $5,000,000, and 0% for small business taxpayers, qualified manufacturers, qualified emerging technology companies and cooperative housing corporations. A small business taxpayer has entire net income of not more than $390,000, has received not more than $1 million for stock and capital contributions, and employs an average of 100 or fewer people full time in New York.
A corporation is considered to be deriving receipts in New York if it has receipts within the state of $1.283 million or more in a tax year.
CT-3 due dates, extensions and penalties
File Form CT-3 within 3½ months after the end of the reporting period, on or before April 15 for a calendar-year filer. Form CT-5 requests a six-month extension if you pay your properly estimated franchise tax and MTA surcharge by the original due date.
For calendar-year 2026 filers, the mandatory first installment of estimated tax on Form CT-300 was due March 16, 2026.
A late return adds 5% per month up to 25%. If it's more than 60 days late, that charge can't be less than the smaller of $100 or 100% of the tax due. Late payment adds 0.5% per month up to 25%. After an amended federal return, an amended New York return is due within 90 days.
S corporations and the MTA surcharge
A federal S corporation isn't automatically a New York S corporation. Shareholders elect it on Form CT-6, and the corporation then files Form CT-3-S instead of Form CT-3. If an eligible federal S corporation's investment income is more than 50% of its federal gross income, it is a mandated New York S corporation and must file Form CT-3-S.
Any Article 9-A corporation that does business, employs capital, owns or leases property, keeps an office or derives receipts in the Metropolitan Commuter Transportation District files Form CT-3-M, the MTA surcharge return. The MCTD covers New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess and Westchester counties.
New York sales and use tax returns
Every registered vendor files a sales and use tax return by the due date for each period, even with no taxable sales or purchases. Returns are generally due within 20 days after the period ends.
A late return or short payment means penalty and interest and the loss of the vendor collection credit. The minimum late filing penalty is $50, even if no tax is due. PrompTax, an accelerated electronic payment program, generally applies to vendors with annual sales and use tax liabilities over $500,000.
The federal dates alongside New York's
Form 1065 is due the 15th day of the 3rd month after the tax year ends, and partners get Schedules K-1 by then. Form 1120-S is due the 15th day of the 3rd month. Form 1120 and Form 1040 are due the 15th day of the 4th month. Form 7004 extends business returns 6 months, and Form 4868 extends Form 1040.
Individual estimated tax is due the 15th day of the 4th, 6th and 9th months of the tax year and the 15th day of the 1st month after it ends. Corporate estimates are due the 15th day of the 4th, 6th, 9th and 12th months.
Employers file Form 941 by the last day of the month after each quarter and Form 940 by the last day of January. Employees' 2025 Forms W-2 were due February 2, 2026.
Aldro's flat yearly price covers every federal and state business return the business needs for the year, including New York's IT-204-LL, CT-3 and CT-3-S. Our team prepares and files them. Sales-tax filing isn't included.
Worked example
A New York LLC taxed as a partnership had $400,000 of New York source gross income in 2025. Its IT-204-LL fee for 2026 is $175, because $400,000 is over $250,000 and not over $500,000. For a calendar year the form and fee are due on the 15th day of the third month after year end, moved to the next business day on a weekend or holiday, and no extension is allowed. A small New York C corporation with $400,000 of New York receipts would owe at least the $175 fixed dollar minimum, or more if its business income tax is higher.
Common questions
How much is the New York LLC filing fee?
$25 for a disregarded single-member LLC with New York income. For LLCs taxed as partnerships, $25 to $4,500 depending on the prior year's New York source gross income, paid on Form IT-204-LL.
Can I get an extension for Form IT-204-LL?
No. The Tax Department says there's no extension of time to file Form IT-204-LL or pay the fee.
What is the New York corporate tax rate for small businesses?
Most general business corporations pay 6.5% on business income, or the fixed dollar minimum if larger. Small business taxpayers pay 0% on capital.
Is a federal S corporation an S corporation in New York?
Not automatically. It elects on Form CT-6, unless its investment income is over 50% of federal gross income, which makes it a mandated New York S corporation.
Do I file a New York sales tax return if I had no sales?
Yes. Registered vendors file every period by the due date, and the minimum late filing penalty is $50 even when no tax is due.
Which counties pay the MTA surcharge?
New York, Bronx, Kings, Queens, Richmond, Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess and Westchester.
The cheapest way to get your business taxes done: $399 flat.
Business tax filing is $399 USD a year, and it covers everything tax for that year.
How it works
- Tell us about your business. A two-minute form. No payment is collected through it.
- Get your next steps by email. We’ll email you the next steps within one business day. After you sign up we’ll send you a secure upload link for your documents.
- We file it. Our team prepares and files your return. Add bookkeeping for $20 a month if you want it.
What's included
$399 a year covers everything tax for that tax year.
- Every business return for the year. All the federal and state or provincial business returns you need for the tax year: Schedule C, 1065, 1120-S, 1120 and their state returns in the US; T2, or T1 with T2125, in Canada.
- More than one state. Multi-state returns are included at the same price.
- Your personal return. The owner’s personal return (1040 or T1) is included when it’s needed for the business income.
- Quebec. Quebec returns (CO-17, TP-1 and TP-80) are included. Our Quebec pages are in French, and our team works with you in English.
- Extensions and reminders. Extensions (Form 7004 or 4868) and quarterly estimate reminders are included.
- Information returns. 1099-NEC, T4/T4A and T5018 slips are included in the tax price.
- City and excise returns. City and local business tax returns, and state excise returns such as Washington B&O, are included in the yearly price.
- Franchise tax reports. State franchise tax reports, such as the Texas franchise tax report, are included.
- Estimated tax and instalment amounts. We work out your quarterly estimated tax payments in the US, or your CRA instalments in Canada, and tell you what to pay and when.
- Unfiled past years. Each unfiled prior-year return is $399 per tax year, the same flat price.
- Bookkeeping at $20 a month. Unlimited bank and card accounts, monthly reconciliation and monthly statements.
Basic inventory tracking for online stores, such as Shopify, is included. Full cost-of-goods reconciliation is quoted separately. Payroll processing and sales-tax filing aren’t included in bookkeeping. Prices are in USD. Our team prepares and files your return.
Sources
- NY Tax Department: Instructions for Form IT-204-LL · checked October 31, 2026
- NY Tax Department: E-file mandate for Form IT-204-LL · checked October 31, 2026
- NY Tax Department: Instructions for Form CT-3 · checked October 31, 2026
- NY Tax Department: Definitions for Article 9-A corporations · checked October 31, 2026
- NY Tax Department: Filing requirements for sales and use tax returns · checked October 31, 2026
- IRS: Publication 509, Tax Calendars · checked October 31, 2026
This guide explains general rules from the sources listed. It isn’t tax advice for your situation.