Please see the NY State Department of Taxation and Finance rules below on filing IT-204 and IT-204-LL.
Do you need to file IT-204: "Partnerships are not subject to personal income tax. But every
partnership having either (1) at least one partner who is an
individual, estate, or trust that is a resident of New York State,
or (2) any income, gain, loss, or deduction from New York State
sources, must file a return on Form IT-204, regardless of the
amount of its income"
"Form IT-204-LL should not be filed by:
- 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; or
- a partnership, LLC, or LLP with no income, gain, loss, or deduction from New York sources, regardless of whether or not it is formed under the laws of New York State or is dormant; or
- an LLC or LLP that has elected to be treated as a corporation for federal income tax purposes."
https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm
https://www.tax.ny.gov/pit/ads/efile_addit204ll.htm
https://www.tax.ny.gov/pdf/current_forms/it/it204i.pdf
