States are looking for all the $$ they can possibly collect.
While a disregarded entity, single member LLC, is required to file the form IT-204-LL, based on the instructions to the form, you are not required to file this form electronically.
The electronic mandate (E-file mandate) in the instructions references "partnerships". Your single member LLC is not a partnership.
I would print off the form and instructions from the NY website, complete the form, include the $25 fee and mail it in. The instructions reflect the mailing address.
Send the form and payment certified mail return receipt.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
