Instead of flying to Florida with his folks, Kevin ends up alone in New York, where he gets a hotel room with his dad's credit card—despite problems from a clerk and meddling bellboy. But when Kevin runs into his old nemeses, the Wet Bandits, he's determined to foil their plans to rob a toy store on Christmas eve.
After a police chase with an otherworldly being, a New York City cop is recruited as an agent in a top-secret organization established to monitor and police alien activity on Earth: the Men in Black. Agent Kay and new recruit Agent Jay find themselves in the middle of a deadly plot by an intergalactic terrorist who has arrived on Earth to assassinate two ambassadors from opposing galaxies.