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:
https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm