New York Biennial Statement — Filing Guide & Requirements

Every New York LLC must file a Biennial Statement with the Department of State every two years. This confirms your LLC's address for service of process forwarding. The fee is $9 — one of the lowest ongoing fees in the country. However, do not confuse this with your only annual obligation — you also owe the IT-204-LL filing fee ($25-$4,500) to the Tax Department annually. See our compliance guide.

Key Facts

• Filing name: Biennial Statement
• Fee: $9
• Frequency: Every 2 years, in the anniversary month of formation
• Filed with: NY Department of State (NOT the Tax Department)
• Online: https://www.businessexpress.ny.gov/
• Purpose: Confirm/update the address where the DOS mails served process

What the Biennial Statement Contains

The filing is extremely simple:

• LLC name and DOS ID number
• Current address for service of process forwarding (where DOS mails documents to you)
• Confirmation or update of that address

This is not a financial filing. You do not report revenue, members, or any business activity.

How to File

1. Go to https://www.businessexpress.ny.gov/
2. Log in to your account
3. Navigate to "Biennial Statement" filing
4. Confirm or update your service of process address
5. Pay $9 fee
6. Submit

By mail: Send the completed form with $9 check to the Division of Corporations, 99 Washington Avenue, Albany, NY 12231.

When It Is Due

Due every 2 years in the calendar month your LLC was formed. Example: if your LLC was formed in March 2026, your first Biennial Statement is due in March 2028, then March 2030, etc.

The DOS sends reminder notices approximately 60 days before the due date to the address on file.

What Happens If You Miss It

The DOS may initiate dissolution proceedings if Biennial Statements are persistently not filed. However, NY is generally more lenient than states that dissolve after one missed annual report. You can typically catch up by filing late with the $9 fee.

FAQ

Is the Biennial Statement the same as an annual report?

It serves a similar function (confirming current entity information) but is filed only every 2 years and costs just $9. New York does not have a traditional annual report filed with the SOS — the Biennial Statement is the equivalent.

Do I have other annual filings besides this?

Yes. The Biennial Statement ($9 every 2 years to DOS) is separate from the annual IT-204-LL filing fee ($25-$4,500 to the Tax Department). Both are required. Many LLC owners focus only on one and forget the other.

Can I file early?

The DOS typically opens the filing window a few months before the due date. You cannot file years in advance.