New York annual report & compliance · Reviewed November 2026
New York Annual Report Filing
New York corporations and LLCs file a $9 Biennial Statement every two years during their formation anniversary month. New York does not require the annual report used in many other states. Nonprofits do not file the biennial statement, but charitable organizations may have annual reporting obligations with the Attorney General.
At a glance
Who must file in New York
Domestic and foreign business corporations, LLCs, and LLPs registered in New York. Nonprofit corporations are not required to file the business-entity Biennial Statement.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
New York annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | Anniversary month, every 2 years | $9 | — |
| LLC | Anniversary month, every 2 years | $9 | — |
| Nonprofit corporation | No biennial statement | Varies for charitable filings | Charities may file annual reports with the Attorney General. |
How to file the New York annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the New York Department of State, Division of Corporations. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the New York report is late?
New York does not impose a separate late fee for the ordinary Biennial Statement, but an overdue statement makes the entity delinquent and can eventually lead to dissolution or revocation.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
New York filing notes
New York’s business-entity filing is a biennial statement, not an annual report. It confirms the address for service of process and, for corporations, the chief executive officer and principal executive office. The fee is $9, and it is due every two years during the formation anniversary month.
Nonprofits are treated differently. They do not file the business-entity biennial statement, but organizations that solicit charitable donations may need to register and file annual financial reports with the Attorney General’s Charities Bureau. Federal Form 990 obligations are separate.
New York annual report questions
Official New York resources
- New York Department of State – Biennial statements
- New York Department of State – Division of Corporations
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the New York Department of State, Division of Corporations or your professional adviser before filing.