IT-204-LL: Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form (2025)
New York · NY DTF · Used for tax years 2025
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).
For tax year 2025, the form asks whether the entity had any income, gain, loss, or deduction from New York sources. If the answer is No, the form says you do not owe a fee and must not file this form.
The form alone does not provide complete filing requirements. The instructions were not supplied.
What you'll need
Have the following information ready to complete the form:
- The entity’s legal name, trade name if different, 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 2025.
- Whether the entity held 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 need the amount from line 15, column B, of the New York source gross income worksheet and the applicable filing fee table. Both are referenced as being in the instructions, which were not supplied.
A disregarded LLC needs the name and EIN or SSN of the entity or individual reporting its income or loss.
How to file
To complete the form:
- Enter the entity’s identifying information and mark only one entity-type box.
- Answer the general information questions in Part 1. If line 1 is No, stop and do not file.
- For a partnership or an LLC or LLP treated as a partnership, complete Part 2 using the worksheet and fee table referenced in the instructions.
- For a disregarded LLC, skip Part 2 and complete Part 3. Enter the reporting owner’s name and EIN or SSN, and enter $25 on line 7.
- Enter the payment amount from line 5 or line 7 on line 8. The form directs you to the instructions for this entry.
- Complete the general partner signature area and, if applicable, the paid preparer area.
The form directs filers to Where to file in the instructions for the mailing address. No mailing address or e-file directions appear in the supplied text.
Common mistakes
- Filing after answering No on line 1. The form says to stop: you do not owe a fee and must not file this form.
- Marking more than one entity-type box. The form says to mark only one.
- Completing Part 2 for a disregarded LLC. The form directs these LLCs to skip Part 2 and continue with Part 3.
- Missing the mailing-address change box. Mark it if your mailing address changed and you have not previously notified the department.
Questions people ask
Do I file if the entity had no New York-source income, gain, loss, or deductions during 2025?
No. If you answer No on line 1, the form says you do not owe a fee and must not file it.
What fee does the form list for a disregarded LLC?
Part 3 directs a disregarded LLC to enter $25 on line 7. The form also says to stop and not file if line 1 is No.
How do partnerships find their filing fee?
Part 2 directs filers to enter the amount from line 15, column B, of the New York source gross income worksheet on line 4, then enter the fee from the appropriate filing fee table on line 5. The worksheet and tables are in the instructions, which were not supplied.
Whose information goes on lines 6a and 6b?
Enter the name and EIN or SSN of the entity or individual that will report the disregarded LLC’s income or loss.