What is purpose of it-204-LL?
Sarah Martinez
Updated on April 02, 2026
More about the New York Form IT-204-LL Corporate Income Tax Voucher TY 2020. This form is for paying the filing fee for a Partnership, Limited Liability Company, or a Limited Liability Partnership.
Who must file it-204-LL?
regular partnership (those that are not an LLC or LLP) that is required to file a New York partnership return that has income, gain, loss, or deduction from New York State sources, and had New York source gross income for the preceding tax year of at least $1 million.
Can I file form IT-204-LL online?
E-file options Electronically file your Form IT-204-LL using New York State-approved software. For more information, see E-file Approved Software Developers for Partnership.
What is an IT-204 form?
Partnership Return; Description of Form IT-204. Used to report income, deductions, gains, losses and credits from the operation of a partnership. If filed before the due date, will allow a partnership or fiduciary an extension of time to file Form IT-204, Partnership Return, or Form IT-205, Fiduciary Income Tax Return.
Do single member LLCs file it-204 LL?
In most states, LLCs themselves do not pay income taxes, only their members do. The fee is paid to the Department of Taxation and Finance (DTF; often just called the Tax Department) using Form IT-204-LL. The form must be filed within 60 days after the last day of your LLC’s tax year.
Does a single member LLC need to file it-204 LL?
An LLC or LLP required to file Form IT-204 must also complete and file Form IT-204-LL within 30 days after the last day of the tax year of the LLC, LLP, or disregarded entity. An SMLLC may choose to be taxed as a corporation or to be disregarded as an entity for federal income tax purposes.
Does a single member LLC need to file it-204-LL?
Do single member LLCs file it-204-LL?
How do I pay NY it-204-LL?
Per the NY IT-204-LL Instructions: “You must file Form IT-204-LL on or before the 15th day of the third month following the close of your tax year. Submit full remittance of any filing fee due with the form. There is no extension of time to file Form IT-204-LL or pay the annual fee.
Can you pay NY it-204-LL online?
Enter X in the Create electronic file for New York IT-204-LL field. Enter the bank information. New York requires that you pay the filing fee via EFW and you must enter banking information on the NYLLCElf screen for each individual LLC you are electronically filing.
Do I have to file form it 204?
Income tax responsibilities must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).
