2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Tier 2 New York content skill for entity formation covering tax year 2025. Includes the NY LLC $200 Articles of Organization, the unique LLC publication requirement under LLC Law §206 (2 newspapers, 6 consecutive weeks, costing $1,000-$2,000+ in NYC vs $50-$200 outside), $50 biennial Statement, NY C-Corp $125 Certificate of Incorporation with no publication requirement, NYC Unincorporated Business Tax 4%, biennial DOS-1357 ($9), and the NY-specific S-Corp election separate from federal §1362.
Tier 2 New York content skill for preparing Form IT-204-LL (Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form) for single-member LLCs disregarded for federal tax purposes whose sole member is a New York full-year resident individual. Covers the flat $25 disregarded-entity filing fee under NY Tax Law §658(c)(1), the "income, gain, loss, or deduction from New York sources" filing trigger, the dormancy exception, the March 15 due date with no extension available, late filing and late payment penalties, and the coordination with the owner's Form IT-201. Does NOT cover multi-member LLCs, LLCs taxed as partnerships or corporations, the gross-receipts-based sliding fee schedule for partnership-taxed LLCs, or LLCs doing business both inside and outside New York — see Section 7. MUST be loaded alongside us-tax-workflow-base v0.2 or later and ny-it-201-resident-return. New York full-year residents with disregarded SMLLCs only.