New York annual report — what it actually is
New York has no annual report for LLCs and corporations; its equivalent is the Biennial Statement, filed every two years in the formation month for a $9 State fee. NY Biennial Filings files it for $49 (as-is) or $79 (full service), fee included, within 24 hours. Updated September 10, 2026.
New York has no annual report. The filing you are looking for is the Biennial Statement — every two years, $9 to the State, due in the month your business was formed.
- New York has no "annual report." Its equivalent is the Biennial Statement.
- It is filed every 2 years, in your formation month, with the Department of State.
- The State fee is $9 for both LLCs and corporations — there is no late fee.
- Miss it and your entity is publicly marked past due until you file one statement.
- File it yourself at dos.ny.gov, or we file it from $49, fee included.
Last updated: 10 August 2026
New York does not have an annual report
If you have been searching for a New York annual report, you have not missed a form — New York simply does not use that name. Most states make businesses file an annual report every year. New York asks for a Biennial Statement instead, filed once every two years with the New York Department of State (DOS).
Same idea, different name and half the frequency. Its purpose is identical to the annual report other states require: it keeps the address where the State can reach your business current on the public record. So if you have moved a company here from another state, inherited the phrase "annual report" from an accountant, or received a notice mentioning one, the New York Biennial Statement is the filing you are actually looking for.
Annual report vs. New York Biennial Statement
| Typical state annual report | New York Biennial Statement | |
|---|---|---|
| Name | Annual report / statement of information | Biennial Statement |
| How often | Every year | Every two years |
| When | Fixed date or anniversary | Your formation month |
| State fee | $20–$300 depending on state | $9 |
| Late penalty | Often a fine, sometimes dissolution | No fee — but publicly past due |
| Who files | LLCs and corporations | LLCs and business corporations |
Which filing do you actually need?
Almost everyone who lands here searching for a "New York annual report" needs the Biennial Statement. Here is how it breaks down by entity:
New York LLC — yes, the Biennial Statement, every two years, Part 1 only (service-of-process address).
New York corporation — yes, every two years, with corporation details (see below).
Foreign LLC or corporation registered to do business in New York — yes, based on the month you registered here.
Sole proprietor or general partnership — no Biennial Statement (you have no DOS entity), though a county DBA may apply.
Not-for-profit corporation — not-for-profits are generally not required to file the Biennial Statement; different rules apply.
When yours is due
Your Biennial Statement is due in the calendar month your business was originally formed or registered in New York, and then every second year in that same month. New York sends no reminder — the deadline is yours to track, which is the single most common reason companies fall behind.
| If you formed in… | Your Biennial Statement is due |
|---|---|
| March 2022 | March 2024, March 2026, March 2028… |
| June 2023 | June 2025, June 2027, June 2029… |
| November 2024 | November 2026, November 2028… |
Not sure of your month? Look up your business free — type the name and you will see your DOS ID, entity type and the month you were formed, straight from the State's public records. You can also check the exact rules on our due-date guide.
How to file your New York annual report (Biennial Statement)
The filing itself is short. Here is the whole process:
1. Find your DOS ID. Every New York entity has a DOS ID number. Look yours up free
— you will also confirm your formation month while you are there.
2. Open the State's e-Statement system. Go to the Department of State e-Statement filing service at
dos.ny.gov and enter your DOS ID.
3. Confirm your addresses. Enter or confirm the address for service of process (and, for corporations, the
principal executive office and director counts).
4. Pay the $9 State fee and save the confirmation the State returns.
Prefer not to deal with it? Read the full step-by-step guide, or let us file it for you — $49–$79, State fee included, filed within 24 hours, confirmation emailed to you.
What happens if you never filed one
Nothing arrives in the post, and for an LLC there is no fine (a corporation marked delinquent under BCL §409 pays $250 to cure it). That is exactly why it gets missed for years. What does happen is that your entity's public record shows the statement as past due, and that record is what a bank pulls when you open an account, what an insurer pulls at renewal, and what a lender or a buyer pulls in diligence. It can also block a Certificate of Status (good standing) — often needed for loans, licenses and contracts.
The good news: one filing clears the whole backlog, however far behind you are. We recently filed for a New York corporation that had not filed since 2018 — six years past due, brought current the same night, for the same $9 State fee. More on past-due and delinquent filings.
What the filing asks for
LLCs complete Part 1 only: the address to which the Secretary of State should forward service of process. Corporations complete more: service of process, the chief executive officer's name and business address, the principal executive office, and the number of directors including how many are women.
You can file it yourself directly with the State at dos.ny.gov for the $9 fee. Most owners hire us so the deadline stops being something they have to remember — $49–$79, State fee included, filed within 24 hours, confirmation emailed to you. See a full breakdown on our cost page.
Foreign (out-of-state) LLCs and corporations
If your company was formed in another state but is registered to do business in New York, you file the Biennial Statement here too. Your due month is the month you registered in New York (your Application for Authority), not the month you originally formed back home. The $9 fee and two-year cycle are the same.
Why so many people search for a “New York annual report”
Because almost every other state has one. If you have ever formed a company elsewhere, or read a national guide to running an LLC, you have been told that an annual report is a normal part of business life. Then you come to New York, look for the form, and it does not exist.
The confusion is a naming problem, not a compliance problem. Most states call this filing an annual report. New York calls it a Biennial Statement, files it with the Department of State, and asks for it every two years instead of every year. Same idea, different label, half the frequency.
How New York compares with the states you have probably dealt with
A rough guide to why the terminology trips people up:
- ✓ New York. Biennial Statement, every two years, in your formation month, $9.
- ✓ New Jersey. Annual report, every year, on the anniversary month.
- ✓ Delaware. Annual report and franchise tax for corporations; an annual tax for LLCs.
- ✓ California. Statement of Information — annually for corporations, every two years for LLCs.
- ✓ Florida. Annual report every year, with a hard May 1 deadline and a substantial late penalty.
New York is at the gentler end of this. Two-year cycle, $9, and no late fee. What New York does instead is mark your record, which matters more than a fine when you need a bank, a lease or a licence.
What “past due” actually costs you
This is where New York differs most from the states that fine you. There is no financial penalty for filing your Biennial Statement late. The Department of State simply records the entity as past due.
That sounds harmless until you need to prove your company is in good standing. Any Certificate of Status issued by the Department of State will show the past-due condition, and the State’s own guidance is blunt that this may prevent the company from completing certain transactions. In practice that means:
- ✓ Bank and lender applications that ask for a certificate of good standing.
- ✓ Commercial leases where the landlord verifies the tenant entity.
- ✓ Registering in another state, which usually requires a clean New York certificate first.
- ✓ Selling the business or taking investment, where the first thing any buyer’s lawyer does is pull your State record.
- ✓ Licences and broker onboarding that require proof of standing.
The good news is that being past due is not a slow bleed. Filing once brings the record current regardless of how many cycles were missed — one $9 filing clears the backlog.
Other New York filings people mistake for the annual report
If someone has told you that you owe New York a yearly filing, they may be thinking of one of these. They are separate obligations with separate agencies, and none of them replaces the Biennial Statement.
- ✓ Form IT-204-LL. The annual filing fee for LLCs, LLPs and partnerships with New York source income, paid to the Department of Taxation and Finance. Genuinely annual, genuinely separate, and the amount scales with income — nothing to do with the $9 Biennial Statement.
- ✓ Corporate franchise tax returns. Filed with Taxation and Finance, not the Department of State.
- ✓ The LLC publication requirement. A one-time obligation for newly formed LLCs to publish notice in two newspapers and then file a Certificate of Publication. One-time, not recurring — but expensive enough in downstate counties that people remember it.
- ✓ Assumed name (DBA) filings. Filed at county level, or with the Department of State for corporations. Separate register entirely.
- ✓ Charities Bureau filings. Not-for-profit corporations report annually to the Attorney General’s Charities Bureau. Not-for-profits are outside the Biennial Statement requirement — the Department of State applies it to business corporations and LLCs.
What the $9 does and does not cover
The Biennial Statement is deliberately narrow. For $9 you are updating the State’s record of two things: the address where legal process should be mailed to you, and — for corporations — the name and business address of the chief executive officer plus the principal executive office.
It is not a financial disclosure. You are not reporting revenue, profit, payroll, ownership percentages or members’ personal details. Nobody at the State reviews your business. It is an address-of-record filing, which is exactly why it is cheap and why missing it is more of an administrative wound than a financial one.
What happens after you file
Filings submitted online are processed quickly and the public record updates shortly afterwards. Once it is through, the past-due marker comes off and a fresh Certificate of Status will show the company current. Your next deadline is the same month, two years later — it never drifts, because it is tied to your original formation date rather than to when you filed.
Worth doing at the same time: check that the process address on the record is somewhere you genuinely collect post. The single most expensive mistake in this whole area is not a late filing — it is a default judgment entered against a company because a lawsuit was mailed to an address it abandoned three years ago.
Who can sign and file it
New York keeps this deliberately simple. The Biennial Statement can be filed by any person authorised to act for the entity — a member or manager of an LLC, an officer or director of a corporation, or an agent filing on the company’s behalf. You are certifying that the information is accurate and that you are authorised to submit it.
There is no notarisation, no original signature to post, and no supporting documents to attach. That is why the whole thing can be done in a few minutes online once you have your DOS ID in front of you.
If you have been past due for years
The most common version of this problem is a company formed five or ten years ago by someone who never knew the filing existed. No letters arrived, nothing was shut down, and the business carried on trading normally — right up until a bank or a landlord asked for a certificate of good standing.
The fix is smaller than people fear. You do not file one statement for each missed cycle, and there is no accumulated penalty to settle. A single current filing brings the record up to date, and the past-due marker comes off once it is processed. Whether you missed one cycle or six, it is the same $9 and the same few minutes.
Common questions
No. New York does not require an annual report. The equivalent filing is the Biennial Statement, which every LLC and business corporation files with the Department of State every two years — not every year.
Yes, in practice. It serves the same purpose as the annual report other states require — keeping your entity's contact information current with the state — but New York files it every two years instead of every year, and calls it the Biennial Statement.
It is called the Biennial Statement. If you have been searching for a New York annual report, the Biennial Statement is the filing you are looking for.
Every two years, in the calendar month your business was originally formed or registered in New York. If your LLC was formed in March, your Biennial Statement is due every second March.
The New York State fee is $9 for both LLCs and corporations. We file it for you for $49 (as-is) or $79 (full service, updates included), with the $9 State fee included, and email you the State's confirmation.
Yes. Any LLC or corporation registered to do business in New York — including foreign entities formed in another state — files the Biennial Statement every two years, based on the month it registered in New York.
New York does not charge a late fee. But the record is marked past due publicly, and banks, lenders, insurers and anyone pulling a certificate of status can see it. One filing clears it, no matter how many years behind.
Online through the New York Department of State's e-Statement filing system at dos.ny.gov, using your DOS ID number. You can file it yourself for the $9 State fee, or have us file it for you for $49 (as-is) or $79 (full service) with the fee included.
The address for service of process, the principal business address, and — for corporations only — the chief executive officer, the number of directors and the number of women directors. LLCs complete Part 1 only.
$49 to file as-is or $79 full service, State fee included. Filed within 24 hours — usually much faster.
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