Sole prop in CA, LLC in NY confusion

[jonacc]

Hello, I'm looking for a second opinion on a situation I have. 

I have a sole proprietorship in the state of CA from 2006 to 2025. I've filed both state and federal 2024 already. 

In the summer of 2024, I opened an LLC in NY, also sole proprietorship. I thought I was moving the business to NY in 2024 and I ended up not doing so until Jan of 2025.

I'm wondering if NY is expecting a personal return for 2024 because I opened the LLC. I did no business in NY in 2024, I only filed and established the LLC. I also reported the expenses of opening the NY LLC in my CA taxes. So, for the NY LLC in 2024 there was zero income, I didn't live in NY and there were zero expenses. Do I need to file personal taxes in NY for 2024?

Thanks.

[RobertB4444 · Accepted solution]

You have no federal or state tax return filing requirements for an LLC with no income or expenses.  

However, every LLC registered in New York is require to file form IT-204-LL every year along with a filing fee in order to maintain business privileges in the state.  You may have had to do that already for 2024 along with registering the business initially so you may be good for this year.  But you should double check.

Here is the NY IT-204-LL information.

@jonacc 

[jonacc]

Thanks!