New York LLCs and corporations file a biennial statement with the Department of State every two years, in the calendar month their articles of organization or certificate of incorporation were filed. The fee is $9 for both, set by Limited Liability Company Law section 1101 and Business Corporation Law section 104-A, as of October 2026. Its main job is to keep the address where the state mails legal papers up to date.
New York doesn't ask for an annual report. Instead it asks for a short statement every other year. It's cheap, it's quick, and it's easy to forget, because nothing happens on the same date for every company. Here's what the law says for LLCs and for corporations, and why that one address on the form matters so much.
Why New York asks for a biennial statement
In New York, the Secretary of State is the agent for service of process for every LLC that designates it, under LLC Law section 301. When someone sues your company, they can serve the Secretary of State, who then mails a copy to the address you've put on record. The biennial statement is how you keep that address current.
Section 301(e) says each LLC must file a statement setting out the post office address, within or outside New York, where the Secretary of State should mail process. That address replaces any earlier one on file. If you moved and never updated it, papers in a lawsuit against you could go to an old office, and you might not hear about the case until it's too late.
Who files and when
| Business type | Law | When it's filed |
|---|---|---|
| Limited liability company, domestic or authorized foreign | LLC Law section 301(e) | Every two years, in the calendar month the articles of organization or application for authority were filed, or their stated effective date |
| Corporation, domestic or authorized foreign | Business Corporation Law section 408 | Every two years, in the calendar month the certificate of incorporation or application for authority was filed, or its stated effective date |
So an LLC formed in March files in March, every second year after formation. If your formation documents named a later effective date, that's the month that counts.
What the statement includes
For an LLC, the core of the statement is the post office address for process. For a corporation, section 408 asks for more:
- the name and business address of its chief executive officer
- the street address of its principal executive office
- the post office address where the Secretary of State should mail process
- other details set out in the section, on the Department of State's form
Section 408 also says the statement may only ask for the information the section requires, and the details have to be current as of the date it's signed. A corporation can amend its statement between filings to change the chief executive officer or principal office details.
The New York biennial statement fee
The fee is the same for LLCs and corporations, as of October 2026:
| Filing | Fee | Where it's set |
|---|---|---|
| LLC biennial statement of address for process | $9 | LLC Law section 1101(c) |
| Corporation statement or amendment under section 408 | $9 | Business Corporation Law section 104-A(r) |
| Resignation of a registered agent of an LLC | $20 | LLC Law section 1101(e) |
| Reservation of an LLC name (for comparison) | $20 | LLC Law section 1101(a) |
Both fee sections say the $9 doesn't apply to statements submitted through the Department of Taxation and Finance. That's because the law lets the two departments agree to collect the statement on tax reports instead of as a separate filing.
Common mistakes with the New York biennial statement
- Waiting for a reminder. The filing month is tied to your own formation date, so it's on you to track it.
- Using an address nobody checks. The address for process is where legal papers about a lawsuit will be mailed.
- Paying a third party who sends an official-looking letter. The state fee is $9, and the statement is short enough to file yourself.
- Assuming a registered agent covers it. In New York the Secretary of State is the statutory agent, and the address it mails to is the one on your statement.
A plain-English guide to a different filing is waiting in the registered agent rules in New York.
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Farm corporations and other exceptions
Section 408 doesn't apply to a farm corporation, meaning a corporation engaged in producing crops, livestock and livestock products on land used in agricultural production. There's a catch: the exception doesn't apply to farm corporations that have filed statements through the tax department. If you farm through a corporation, check which route you're on before you assume you're exempt.
Section 408 also says the Department of State won't accept a statement after a certificate of resignation for receipt of process has been filed, unless the corporation gives a new address for process that doesn't include the person who resigned.
Before you file anything else, our Iowa LLC walkthrough explains the next step.
How to keep your company in step
- Find the filing month on your articles of organization or certificate of incorporation.
- Set a reminder for that month every second year, starting two years after formation.
- Check the address for process is one where someone opens mail every week.
- If you use a registered agent, make sure the address you give the state and the agent's details match what you want on the public record.
- Keep a copy of each filed statement with your company records. If you're forming now, our New York LLC guide covers publication and the other first-year steps.
Frequently asked questions
How often do you file a New York biennial statement?
Every two years, in the calendar month the company's articles of organization or certificate of incorporation were originally filed, or the stated effective date if there was one.
How much does the New York biennial statement cost?
The fee is $9 for an LLC under LLC Law section 1101 and $9 for a corporation under Business Corporation Law section 104-A, as of October 2026.
What does a New York LLC biennial statement contain?
The post office address where the Secretary of State should mail a copy of any process served against the LLC. It replaces any earlier address on file.
Is the biennial statement the same as an annual report?
It does a similar job but less often. New York asks for a statement every two years rather than a yearly report, and for LLCs it mainly updates the address for legal papers.
Do farm corporations file a New York biennial statement?
Section 408 exempts farm corporations, except those that have filed statements through the Department of Taxation and Finance.
