New York
New York business compliance calendar
What New York asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Biennial statement, by the last day of the anniversary month of its formation every two years, with the New York Department of State | $9 | Past due status; no fee but blocks other filings |
| LLCs | Biennial statement, by the last day of the anniversary month of its formation every two years, with the New York Department of State | $9 | Past due status; no fee but blocks other filings |
| Partnerships | Biennial statement, by the last day of the anniversary month of its formation every two years, with the New York Department of State | $9 | Past due status; no fee but blocks other filings |
| Nonprofits | No annual report |
Also in New York
- New York LLC annual filing feeby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year). $25 to $4,500 depending on New York source income.
- New York LLC beneficial ownership disclosure (status unsettled)by January 1, 2027. Fee set by the Department of State; none published as of this check.
Taxes and employers
- Corporate income tax
- Yes. C corporations file a New York return by the 15th day of the fourth month after the year ends, with the New York State Department of Taxation and Finance.
- Personal income tax
- Yes. S corporations and partnerships file a New York information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end. New York also runs a disability and paid family leave program funded through payroll.
- Sources
- New York Department of State, New York State Department of Taxation and Finance
All New York rules in the pack
- New York biennial statementby the last day of the anniversary month of its formation every two years
- New York biennial statementby the last day of the anniversary month of its formation every two years
- New York biennial statementby the last day of the anniversary month of its formation every two years
- New York charities annual filingby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- New York LLC annual filing feeby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- New York LLC beneficial ownership disclosure (status unsettled)by January 1, 2027
- New York corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- New York corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- New York pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- New York personal income tax return with business incomeby April 15 each year
- New York unemployment insurance wage reportby the last day of the 1st month after each quarter
- New York fourth quarter withholding return with the annual wage totalsby January 31 each year
- New York disability and paid family leave insurancewith no fixed date
- New York harassment prevention trainingby January 31 each year
- New York retirement savings mandate (New York Secure Choice, 10 or more employees)with no fixed date
- New York sales tax returnby the 20th day of the 1st month after each quarter