Common questions for IT-204-LL, New York LLC filings in ProConnect Tax

The following are frequently asked questions about filing the IT-204-LL for disregarded entities in the individual module:

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To generate NY form IT-204-LL for a sole proprietorship:

1. Go to Input Return ⮕ Income ⮕ Business Income (Sch C).
2. Scroll down to the Other Information section.
3. Check the box Single Member LLC.
4. Select the State & Local section at the top of your input screen.
5. Check the box LLC disregarded entity (Mandatory).

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To generate NY form IT-204-LL for a rental activity:

1. Go to Input Return ⮕ Income ⮕ Rental and Royalty Income (Sch E).
2. Scroll down to the Other Information section.
3. Check the box Single Member LLC.
4. Select the State & Local section at the top of your input screen.
5. Check the box LLC disregarded entity (Mandatory).

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To generate NY form IT-204-LL for another entity:

1. Go to Input Return ⮕ State & Local ⮕ Taxes.
2. Select the New York SMLLC IT-204-LL screen.
3. Check the box LLC Disregarded entity (Mandatory).
4. Complete the rest of this screen as necessary.

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Form IT-204-LL is not generating:

Important: Form IT-204-LL will not generate if the box No income gain/loss/deduction from NY sources is checked. Per the IT-204-LL instructions:

Form IT-204-LL, Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form, must be filed by:

• every LLC that is a disregarded entity for federal income tax purposes that has income, gain, loss, or deduction from New York State sources; and
• every domestic or foreign LLC (including a limited liability investment company (LLIC) or a limited liability trust company (LLTC)), or LLP that is required to file a New York State partnership return and that has income, gain, loss, or deduction from New York State sources; and
• every regular partnership that is required to file a New York partnership return that has income, gain, loss, or deduction from New York State sources, and had New York source gross income for the preceding tax year of at least $1 million.

Note: A partnership, LLC, or LLP with no income, gain, loss, or deduction from New York sources who is filing a partnership return solely because it has a New York resident partner, is formed under the laws of New York State, or is dormant, is not subject to the filing fee.

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How do I e-file the IT-204-LL?

1. Go to the Profile tab.
2. Check the box beside New York Limited Liability to select the LLC return for e-filing.
3. Go to Input Return ⮕ State & Local ⮕ Taxes ⮕ NY IT-204-LL E-File/Payment.
4. Add all of the New York LLC returns your client has on this screen, regardless of which one you want to e-file.
   • You must add each LLC return to this screen in the following order:
     1. Other LLCs 1, 2, 3, etc
     2. Sch. C LLCs 1, 2, 3, etc
     3. Sch. E LLCs 1, 2, 3, ect
5. Fill out the mandatory information for each LLC.
6. Complete any other information on this screen as needed.
7. Go to the Check Return tab and verify the LLC returns are generating correctly.
8. Go to the File Return tab and check the box for New York Limited Liability.
9. Click the E-file button to transmit the return.

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