Under New York's new tax law, the New York filing fee applicable to limited liability partnerships (LLPs) and limited liability Companies (LLCs), is not appliable to partnerships.
The filing fee for regular partnerships only applies is the partnership's New York sourced gross income is $1 million or more. The filing fee applies to tax years beginning on or after January 1, 2009, and is due within 30 days of the last day of the partnership's tax year.
The amendment to tax law does not change the filing fee requirements or the fee calculations for LLCs and LLPs treated as partnerships, or the fee that applies to LLCs that are disregarded for federal tax purposes.
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