1. Own an LLC formed or authorized to do business in New York? You must file a Biennial Statement every two years with the NY Department of State. The state filing fee is $9.

2. Here’s how to file online:

3. Have your LLC information ready. You’ll need the exact LLC name and its Department of State DOS ID number. You can find both in New York’s Corporation & Business Entity Database.

4. Visit the official filing website: https://filing.dos.ny.gov/eBiennialWeb/

5. Enter your LLC’s information and follow the prompts to access its Biennial Statement.

6. Review and update the mailing address where the Secretary of State should send legal papers served on your LLC.

7. Submit the statement and pay $9 using an accepted credit or debit card: Visa, Mastercard, or American Express.

8. Save your confirmation and payment receipt with your business records.

9. When is it due? Every two years during the calendar month your LLC was originally formed or authorized in New York. For example, an LLC formed in October 2024 files its next statement during October 2026. Do not file before your due month.

10. Already past due? You can still file online. If the system won’t allow it, contact the NY Department of State’s Statement Unit to request a paper form.

Before you beginHave a personal email, a way to use multifactor authentication, your SSN or ITIN, and a valid government photo ID ready. Online account registration is for adults age 18 or older.

1. Start on IRS.gov

   Open the individual online account page below and choose the sign-in or create-account option.

2. Set up or reuse ID.me

   Sign in with your existing ID.me account, or create one with your email and a unique password. Set up multifactor authentication.

3. Verify your identity

   Follow the ID.me prompts using your identity information and photo ID. Use the official verification help if you get stuck.

4. Return to your IRS account

   Complete the prompts to reach your individual account. Keep your login and authentication codes private.

ML can explain the process, but you should create and control your own account. Never share your password or one-time sign-in codes.

Before you beginGather recent pay stubs for all household jobs and your latest return. Use the current IRS form and withholding estimator.

1. Step 1: Your information

   Enter your name, address, Social Security number, and expected filing status.

2. Step 2: Jobs and working spouse

   Account for multiple jobs or a working spouse when filing jointly. Choose one method in the instructions; the IRS estimator can help.

3. Step 3: Eligible credits

   Follow the form’s income limits and instructions for dependents and other credits. With multiple jobs, complete Steps 3–4(b) on only one W-4, generally for the highest-paying job.

4. Step 4: Other adjustments

   Use the instructions for other income, the deductions worksheet, and any extra withholding per paycheck. Complete Steps 2–4 only when applicable.

5. Step 5: Sign and submit

   Sign and date, then give the form to your employer. Recheck withholding after changes in income or family circumstances.

Claim exemption only if you meet the current IRS requirements. State withholding may require a separate form.

Before you beginConfirm the payment amount, tax year, and due date with your tax plan or Form 1040-ES. Have your bank details and a prior return ready for identity verification.

1. Choose an official payment method

   Use IRS Direct Pay for personal taxes or your individual online account. Direct Pay from a bank account is free and does not require account registration.

2. Select the payment details

   For personal estimated tax, select Estimated Tax, Form 1040-ES, and the tax year the estimate is for. Do not choose the year only because it is the year you are paying.

3. Verify and review

   Follow the identity prompts, enter the amount, bank information, and payment date, then carefully review before authorizing.

4. Keep proof and confirm

   Save the confirmation number and verify the withdrawal and IRS payment record after processing. Submission confirmation alone does not prove the withdrawal succeeded.

Follow the IRS payment-period deadlines; state estimates are paid separately. Corporate and other entity payments may need a business payment service.

Before you beginYou need an SSN or ITIN and must verify your identity. An IP PIN is different from your account password or a tax software signing PIN.

1. Start with the official IP PIN page

   Read the IRS instructions, then use the online account option to sign in or create an account.

2. Open your profile

   Find the IP PIN section of your profile page and follow the enrollment prompts.

3. Save your current PIN securely

   A new PIN is generated each calendar year. Use the current calendar-year PIN for federal returns filed during that year, including prior-year returns.

4. Provide it when filing

   Share it only with your trusted tax preparer when ready to sign and submit your return. Do not put it in a public contact form.

Cannot enroll online? The IRS page explains Form 15227 eligibility and in-person alternatives. Under-18 applicants must use an alternative method. If already enrolled, retrieve your existing current PIN rather than applying again.

Before you beginUse W-9 if you are a U.S. person for tax purposes. Foreign persons generally use an appropriate W-8 form instead.

1. Lines 1–2: Name

   Enter the taxpayer name on line 1. For a sole proprietor or disregarded entity, use the owner’s name; put a different business name on line 2.

2. Lines 3–4: Classification

   Choose the federal tax classification. A disregarded LLC follows its owner’s classification; other LLCs enter C, S, or P as applicable. Follow instructions for line 3b and exemption codes.

3. Address and Part I

   Enter your address and the correct SSN or EIN under the instructions. The number must match the name on line 1.

4. Part II: Review and return

   Read the certifications and signature instructions. Sign and date when required, then give the form securely to the requester—not the IRS.

W-9 contains sensitive identity information. Verify the requester and use a secure delivery method. Ask us if you are unsure whose name or number to use.

Before you beginHave your filed return ready: tax year, SSN or ITIN, filing status, and exact federal refund amount.

1. Open the IRS refund page

   Use the refund tracker linked below, or sign in to your IRS account.

2. Enter the return details

   Use the refund amount on the federal return, not a combined federal and state refund. Choose the correct tax year.

3. Read the status and instructions

   Check whether the return was received, refund approved, or refund sent. Follow any instructions about additional review.

4. Allow time for processing

   Check the IRS page for current availability and processing times. A refund date is not guaranteed; corrections and reviews can delay it.

State refunds use each state’s separate tracker. Contact our office if the status requests action or differs from what you expected.

Before you beginKnow which tax year and transcript type you need. Your IRS account uses ID.me identity verification.

1. Sign in through IRS.gov

   Open the transcript page below and follow the link to your individual online account.

2. Find your tax records

   Open the tax records or transcripts area and select the year you need.

3. Choose the right transcript

   A tax return transcript summarizes a filed return; a tax account transcript shows account activity. A wage and income transcript shows information reported by payers.

4. Download and store securely

   Save or print the available document. If online access is unavailable, check the IRS options for requesting eligible transcripts by mail.

A transcript is not a photocopy of your return. Availability varies by year and type; ask us which document fits your purpose.

Before you beginList the missing employer, bank, broker, retirement payer, or other issuer and the tax year.

1. Ask the issuer first

   Check payroll or financial account portals, then request a duplicate or corrected form from the employer or payer. Confirm your address.

2. Check IRS records

   A wage and income transcript may show payer-reported information. Recent forms may not yet appear, and it may not include state withholding details.

3. Get help for missing W-2 or 1099-R

   If contacting the issuer has not resolved the problem by the end of February, follow the IRS instructions below for assistance.

4. Plan before filing

   Give us your records and explain what is missing. Form 4852 may apply to a missing W-2 or 1099-R; it is not a general substitute for every 1099.

Missing forms do not remove the duty to report income. Discuss filing options or a timely extension instead of guessing amounts.

Before you beginFor an individual federal return, estimate your total tax and subtract withholding and payments already made.

1. Check your original deadline

   Request the extension by the applicable filing deadline. Special disaster or overseas rules may apply.

2. Choose an extension method

   Use IRS Free File, file Form 4868 through an authorized method, or make an eligible online payment designated as an extension payment.

3. Pay by the original payment deadline

   An ordinary filing extension does not extend the time to pay. Pay the estimated balance by the original due date.

4. Keep confirmation and finish the return

   Save proof of the request or extension payment, then submit the return by the extended deadline, generally October 15 for calendar-year individuals.

Interest and possible penalties can apply to unpaid tax. State and business extensions have separate requirements; contact us before your deadline.

Before you beginHave your balance information, filed returns, and a realistic monthly budget ready. Direct debit also needs bank details.

1. Review eligibility

   Open the IRS payment agreement page and check the current individual plan requirements, fees, and available terms.

2. Sign in securely

   Use the IRS online account process and verify your identity if required. Sole proprietors generally apply as individuals.

3. Choose an affordable option

   Review short-term or monthly options offered for your situation. Check the payment amount, due date, payment method, and total costs.

4. Save the result and stay current

   Keep the approval and agreement details. Make scheduled payments and keep up with required returns and new tax obligations.

Approval is not guaranteed. Interest and applicable penalties generally continue on unpaid balances. If the online options do not fit, ask us about next steps.

Before you beginChoose a spreadsheet or bookkeeping system and a secure place for digital receipts.

1. Separate business activity

   Use dedicated business accounts where practical. Identify personal charges and owner transfers rather than treating every withdrawal as an expense.

2. Record each transaction

   Capture date, vendor, amount, category, and business purpose. Keep receipts, invoices, and proof of payment together.

3. Reconcile every month

   Match your books to bank and card statements. Review missing receipts, duplicate entries, refunds, and uncategorized transactions.

4. Back up and retain records

   Keep readable copies with secure backups. Retain records for the period applicable to the transaction, including longer-lived asset and payroll records.

A bank statement alone may not establish what was purchased or its business purpose. A recorded expense is not automatically deductible.

Before you beginUse a logbook, spreadsheet, or mileage app for each vehicle. Keep business and personal travel separate.

1. Record each business trip

   Log the date, destination, business purpose, and miles driven. Record promptly rather than reconstructing the year at filing time.

2. Track total vehicle use

   Keep beginning and ending annual odometer readings, total miles, and the split between business and personal use.

3. Classify trips carefully

   Ordinary home-to-regular-workplace commuting is generally personal. Ask us about home office, temporary location, or mixed-purpose travel.

4. Retain supporting records

   Keep relevant parking, toll, and vehicle expense records. Review eligibility for standard mileage versus actual expenses before choosing a method.

Do not claim gas again when it is already covered by the standard mileage method. Most employees cannot deduct unreimbursed car expenses federally, with limited exceptions.

Before you beginStart with your prior federal and state returns and a list of major changes during the year.

1. Gather identity and household information

   Prepare photo ID, taxpayer identification information, dependent details, and any current IP PINs using a secure method.

2. Collect income documents

   Include all W-2s and relevant 1099s, investment statements, rental or business records, and other income information.

3. Organize deductions and payments

   Gather relevant mortgage, charity, education, childcare, and health coverage documents, including Form 1095-A when applicable. Include estimated tax payments.

4. Use your checklist and flag gaps

   Open our preparation checklist, choose your situation, and download it. Tell us about missing forms, tax notices, and changes before your appointment.

Share sensitive records through the client portal or another method agreed with our office. Our public consultation form is for general questions.