IT-204-LL: Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form (2024)
New York · NY DTF · Used for tax years 2024
Form IT-204-LL is New York’s filing fee payment form for partnerships, limited liability companies (LLCs), and limited liability partnerships (LLPs). It reports entity information, the applicable New York State filing fee, and the payment amount.
Who files this form
Form IT-204-LL is a filing fee payment form for regular partnerships, limited liability companies (LLCs), and limited liability partnerships (LLPs).
If the entity had no income, gain, loss, or deduction from New York sources during the 2024 tax year, the form says you do not owe a fee and must not file this form.
The form alone does not provide the full filing requirements or filing fee tables.
What you'll need
Have the following information ready:
- The entity’s legal name, trade name if different, mailing address, identification number, principal business activity, and business start date.
- A contact person’s telephone number.
- Whether the entity had New York-source income, gain, loss, or deductions during 2024.
- Whether the entity had an interest in New York real property, and whether its controlling interest was transferred or acquired, during the last three years.
Partnerships and LLCs or LLPs treated as partnerships for federal income tax purposes need the amount from line 15, column B, of the New York source gross income worksheet and the appropriate filing fee table. Both are referenced as being in the instructions, which were not provided.
A disregarded LLC needs the EIN or SSN of the entity or individual who will report its income or loss.
Common mistakes
- Filing when line 1 is “No.” The form says to stop, pay no fee, and not file this form.
- Selecting more than one entity type. Mark only one box: regular partnership, or LLC/LLP.
- Completing Part 2 for a disregarded LLC. The form directs these LLCs to skip Part 2 and continue with Part 3.
- Missing the address-change box. Mark it if your mailing address changed and you have not previously notified the department.
Questions people ask
What fee does the form list for a disregarded LLC?
Part 3, line 7, says to enter $25. However, if line 1 is “No,” the form says you do not owe a fee and should not file.
How does a partnership determine its fee?
Part 2 directs you to enter the amount from line 15, column B, of the New York source gross income worksheet on line 4, then use the appropriate filing fee table for line 5. The worksheet and tables are in the instructions, which were not provided.
What amount goes in Part 4?
Line 8 asks for the payment amount from line 5 or line 7.
Who signs the form?
The signature area calls for the signature of a general partner, certifying that the information is true and correct to the best of their knowledge and belief.
Can I mark the form as amended or final?
Yes. The form includes boxes for “Amended Form IT-204-LL,” “Refund,” and “Final Form IT-204-LL.” It refers to the instructions for details on when those boxes apply.