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IT-204-LL-

(2004) (back)

that extension will not extend the deadline for filing Form IT-204-LL.

Part I — General information

Form IT-204-LL must be filed within 30 days after the last day of the tax

Line 1 — See Income from New York State sources includes under the

year of the LLC, LLP, or SMLLC disregarded entity. If the LLC or LLP

heading Who must file on page 2 of Form IT-204-I, Instructions for

fails to pay the full amount of filing fee by the due date of

Form IT-204, to determine if the LLC or LLP has any income, gain,

Form IT-204-LL, it must pay interest and a late payment penalty of ½%

loss, or deduction derived from New York sources during the tax year.

per month, up to a maximum of 25% on the amount of fee not paid.

Note: An LLC or LLP that has a net loss derived from New York

Where to file

sources during the tax year must still mark an X in the Yes box.

Mail Form IT-204-LL and your remittance, if any, to:

SMLLCs that are disregarded entities for federal income tax purposes,

STATE PROCESSING CENTER

skip lines 2 and 3 and continue with Part III.

PO BOX 61000

ALBANY NY 12261-0001

Part II — Partnerships for federal income tax purposes

Private delivery services — If you choose, you may use a private

Line 2 — The total number of members or partners includes all resident

delivery service, instead of the U.S. Postal Service, to file your return

and nonresident individuals, estates and trusts, and all corporations and

and pay tax. However, if, at a later date, you need to establish the date

partnerships that were members or partners of the entity as of the last day

you filed your return or paid your tax, you cannot use the date recorded

of its tax year. This total may not necessarily agree with the number of

by a private delivery service unless you used a delivery service that

partners entered at question F on Form IT-204.

has been designated by the U.S. Secretary of the Treasury or the

Line 3 — LLC/LLP filing fee

Commissioner of Taxation and Finance. (Currently designated delivery

services are listed in Publication 55, Designated Private Delivery

New York State filing fee worksheet

Services. See Need help? below for information on ordering forms and

1. Enter total number of members or

publications.) If you have used a designated private delivery service

partners from line 2 of Form IT-204-LL ........... 1.

and need to establish the date you filed your return, contact that private

delivery service for instructions on how to obtain written proof of the

2. Multiply line 1 by $100 ....................................... 2.

$25,000

date your return was given to the delivery service for delivery. If you use

3. Maximum filing fee ............................................. 3.

any private delivery service, whether it is a designated service or not,

4. Enter the smaller of line 2 or line 3 above .......... 4.

address your return to: State Processing Center, 101 Enterprise Drive,

$500

5. Minimum filing fee .............................................. 5.

Kingston NY 12401.

6. Enter the larger of line 4 or line 5 here

and on Form IT-204-LL, line 3 ........................ 6.

Line instructions

Name and address box — Partnerships enter the name, address, and

Part III — Disregarded entities for federal income tax purposes

identification number exactly as they will appear on Form IT-204. Also

Line 4 — Enter the employer identification number or social security number

enter the principal business activity, the date the business started, and

of the entity or individual who will be reporting the income or loss.

the contact person’s telephone number.

Full remittance of the amount shown on line 3 or 5 must accompany

SMLLCs enter the name, address, and employer identification number.

this form. Make your check or money order payable to NYS LLC/LLP

An SMLLC that is a disregarded entity for federal income tax purposes

Fee; write your employer identification number and 2004 filing fee on

must also provide the identification number (employer identification

the remittance and staple it to the front of Form IT-204-LL.

number or social security number) of the entity or individual that will be

reporting the income or loss on line 4.

Paid preparer must sign the return — Anyone you pay to prepare the

return must sign it and fill in the other blanks in the paid preparer’s area

Change of business information — If you marked an X in the box on

of the return. The preparer required to sign the return must sign it by

the front, enter your new address in the space next to your address. You

hand; signature stamps or labels are not acceptable. If anyone prepares

must report any changes in your business name, ID number, mailing

the return and does not charge you, the paid preparer’s area should not

address, physical address, telephone number, or owner/officer

be filled in.

information on Form DTF-95, Business Tax Account Update. If only

your address has changed, you may use Form DTF-96, Report of

Note to paid preparers — When signing a taxpayer’s New York State

Address Change for Business Tax Accounts, to correct your address for

income tax return, you must enter the same identification number that

this and all other tax types. You can get these forms from our Web site,

you used on the taxpayer’s federal return, either your social security

or by fax or phone. See Need help? below for the phone number and

number or your federal preparer tax identification number (PTIN). If you

Web address.

did not prepare a federal income tax return for the taxpayer, you must

use your PTIN if you have one; otherwise, use your social security

number.

Need help?

Paid preparers may be subject to a penalty for failure to conform to

certain requirements. For more information see the instructions for

Internet access:

Form IT-204.

Access our Answer Center for answers to

Privacy notification — The Commissioner of Taxation and Finance

frequently-asked questions; check your refund status;

may collect and maintain personal information pursuant to the

check your estimated tax account; download forms, publications;

New York State Tax Law, including but not limited to, sections 171,

get tax updates and other information.

171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law;

and may require disclosure of social security numbers pursuant to

Fax-on-demand forms: Forms are

42 USC 405(c)(2)(C)(i).

available 24 hours a day,

This information will be used to determine and administer tax liabilities

7 days a week.

1 800 748-3676

and, when authorized by law, for certain tax offset and exchange of tax

information programs as well as for any other lawful purpose.

Telephone assistance is available from 8:00

. to

A.M

Information concerning quarterly wages paid to employees is provided

5:00

(eastern time), Monday through Friday.

P.M.

to certain state agencies for purposes of fraud prevention, support

To order forms and publications:

1 800 462-8100

enforcement, evaluation of the effectiveness of certain employment and

training programs and other purposes authorized by law.

Refund status:

1 800 443-3200

Personal Income Tax Information Center:

1 800 225-5829

Failure to provide the required information may subject you to civil or

criminal penalties, or both, under the Tax Law.

From areas outside the U.S. and

outside Canada:

(518) 485-6800

This information is maintained by the Director of Records Management

and Data Entry, NYS Tax Department, W A Harriman Campus,

Hearing and speech impaired (telecommunications

Albany NY 12227; telephone 1 800 225-5829. From areas outside the

device for the deaf (TDD) callers only):

1 800 634-2110

United States and outside Canada, call (518) 485-6800.

Instructions For Form It-204-Ll - Limited Liability Company/limited Liability Partnership Filing Fee Payment Form Page 2

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