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LLC Formation·Updated Aug 18, 2026

How to Start an LLC in New York (2026)

Filing a New York LLC costs $200. The publication requirement that follows costs more, and it is where founders lose money. Here is the whole process, in order.

Aug 18, 202612 min read
Daniel Wong
Written byDaniel Wong
Legal & Compliance Analyst

What You'll Learn in This Guide

This guide walks you through every step to legally form a Limited Liability Company (LLC) in New York, from picking a name to staying compliant year after year. We've kept it practical, current, and free of unnecessary fluff.

Note

New York LLC formation costs $250 in mandatory state fees, the $200 articles filing plus $50 of required first year filings. Most founders complete the process in a timeframe the state does not publish, either DIY or through a formation service starting at $0.

New York LLC: Quick Facts

Last Verified: Aug 2026
Filing Fee (Online)
$200
Processing Time
a timeframe the state does not publish
Expedited Available
Yes (24 hours / $25)
Biennial Statement
$9 (biennial)*
State Income Tax
Yes
Sales Tax Rate
4%
Filed With
New York Department of State,…**
Last Verified
August 18, 2026

* Biennial Statement: $9, due During the calendar month in which its original Articles of Organization or Application for Authority was filed, every two years.

** Filed With: New York Department of State, Division of Corporations

What Makes Forming a New York LLC Different

New York charges $200 to file Articles of Organization. That part is ordinary. What comes after the filing receipt is not, and it decides what your LLC really costs.

Section 206 gives you 120 days to publish notice of your formation. Two newspapers, one daily and one weekly, once a week for six weeks. You do not pick them. The clerk of your LLC county designates both papers. Run the notice anywhere else and it does not count, so you pay twice. In New York County the designated daily is the New York Law Journal. That is most of why Manhattan costs more than upstate.

The state own fees total $250. That is the $200 filing plus a $50 Certificate of Publication. The newspaper bill sits outside that, set by the papers themselves. Your county clerk list is the only place a real quote comes from. The rest is familiar. A name, an address for service, an EIN, an operating agreement New York actually requires, and a bank account.

The 120 days sounds generous until you count what has to fit inside it. Six weekly notices eat 42 days. That leaves day 78 as the last safe start.

Timeline of the New York LLC publication deadline. Day 0 is the effective date of the Articles of Organization, the six weekly newspaper notices take about 42 days, so day 78 is the last safe date to start publishing if the Certificate of Publication is to be filed by the day 120 deadline.
Built from Section 206 of the Limited Liability Company Law, read 15 August 2026. That section sets both the 120 day deadline and the six successive weekly publications. Day 78 is arithmetic, not a date. It assumes the certificate is filed the day the run ends. Finding the papers your county clerk designates takes time too, so treat day 78 as an outer edge rather than a plan.
Step 1

Choose a Name for Your New York LLC

Your LLC name must meet New York's naming rules and be distinguishable from every other business on file with the Department of State.

Your name must be distinguishable from every business already on file. Check it first. The Department of State runs a free search at apps.dos.ny.gov. Section 204 also restricts a list of words, and a few of them need another state agency to sign off before you can file.

Search available names →

New York LLC Naming Requirements

Must include "LLC", "L.L.C.", or "Limited Liability Company"
Must be distinguishable from existing entities on file
Cannot include words implying government affiliation
Restricted words like "bank", "insurance", or "doctor" may require additional licensing or approval

Optional Name Reservation

  • You can reserve your LLC name for 60 days before filing
  • The reservation fee is $20
  • Submit your request to the Division of Corporations

Pro Tip

Search the name before you pay for anything. It is free, and a rejected filing costs you the $200 all over again.

Step 2

Choose a Registered Agent in New York

New York automatically designates the Secretary of State as your agent for service of process, but you can also name a specific registered agent for your LLC.

In New York the Secretary of State is your agent for service of process automatically. Every LLC gets that by default. Papers served that way are mailed to the address in your Articles. You can also name your own registered agent. That agent needs a physical New York street address, not a box.

Your Registered Agent Options

  • Rely on the Secretary of State as your default agent (no extra cost, but legal documents go to your LLC's listed address)
  • Designate yourself if you have a physical New York address and are available during business hours
  • Hire a professional registered agent service for privacy and reliability, typically $50 to $300 per year

State Specific

Two New York details are worth reading together. The state is your agent by default, so the address in your Articles is where lawsuits arrive. That same address then goes into your published notice, in two newspapers, for six weeks. Both facts point the same way. A registered agent service is worth more here than in most states, because it changes the address on both.

Step 3

File Your Articles of Organization with New York

This is the official filing that creates your LLC. You submit Form DOS-1336-f to the New York Department of State, Division of Corporations.

Filing Fee (Online): $200
Processing: a timeframe the state does not publish

Form DOS-1336-f asks for four things. Your LLC name, the county where its office sits, an address the state can mail process to, and the organizer signature. The organizer signs the LLC into being. The Department of State says an organizer need not be a member, so your owners are not named on the form at all.

There are four ways to file, not two. Online, by mail, in person at 99 Washington Avenue in Albany, or by fax to (518) 474-1418. Fax matters more than it sounds. The two hour expedite only accepts filings that are hand delivered or faxed.

File Online

Filing receipt is emailed rather than posted Convenient for tracking statusMust create an account on the DOS portalPayment required at time of submission

File by Mail

Can include a check or money order for $200 Some founders prefer a paper trailFiling receipt comes back by first class postNo confirmation of receipt on the way in

$200

Articles Filing Fee

paid to the Department of State

120 Days

Publication Deadline

from the effective date

$50

Certificate of Publication

filed after the six weeks run

Expedited handling is a separate fee on top of the $200. It comes in three levels. Processing within 24 hours costs $25. The same business day costs $75, if your request is in by noon. Two hours costs $150. The state keeps that fee whether it accepts your filing or rejects it as deficient.

One exemption exists and it is narrow. Section 23.03 of the Arts and Cultural Affairs Law lets a theatrical production company skip Section 206 entirely. The Department of State names it on its own Certificate of Publication page. Two conditions ride with it. The words limited liability company have to appear in the name in full, so the LLC abbreviation does not qualify. And the statute defines a theatrical production as one financed partly by selling interests to investors. A show the founder pays for himself sits outside the carve out.

State Specific

Publication comes after the Articles are filed. Within 120 days you run a notice once a week for six weeks. Two papers in your LLC county, one daily and one weekly, both designated by the county clerk. A paper the clerk did not designate does not count. The published text must match the state records exactly, name included. Then you file a Certificate of Publication with both affidavits and $50.

Pro Tip

The county you name sets your publication bill. Your clerk picks the papers. You pay their rates. In New York County the designated daily is the New York Law Journal. If the business does not need a Manhattan address, naming another county is the biggest lever you have.

Important

Miss the 120 day deadline and your authority to do business is suspended. It helps to know what that does not mean. Section 206 says your contracts stay valid. Nobody gains a defence against you, and members do not become personally liable. Filing the certificate late annuls the suspension. Expensive, and fixable.

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$39 + state fee. Includes registered agent, business address, domain, website, email, and phone. No upsells.

4.8
Form Your LLC →
Step 4

Get an EIN for Your New York LLC

Your EIN is a federal tax ID from the IRS. It is free. You need it to open a bank account, hire, and file taxes.

Apply on IRS.gov. It costs nothing, takes about 10 minutes, and the number comes back on the spot. You need one even as a single member LLC. Banks ask for it. So does the New York tax department.

Apply for your EIN on IRS.gov →
Step 5

Create an Operating Agreement for Your New York LLC

New York requires a written operating agreement. You have 90 days after filing. It never goes to the state.

This is the internal document that sets out how the LLC is owned and run. New York is unusual in requiring one. Section 417 is generous about timing. Sign it before you file, at filing, or within 90 days after. It never goes to Albany.

Key Sections to Include

Ownership percentages and capital contributions of each member
How profits and losses are divided among members
Management structure (member-managed vs. manager-managed)
Voting rights and procedures for major decisions
Rules for adding or removing members
What happens if a member leaves, dies, or wants to sell their interest
Dissolution procedures for winding down the LLC

State Specific

Section 417 says the members shall adopt a written operating agreement, and the Department of State repeats it. The same guidance adds a caveat worth having. The law is silent on what happens if you do not adopt one. So no penalty is written anywhere. Write it anyway. New York default rules are worse than the ones you would choose.

Step 6

Open a Business Bank Account for Your LLC

A separate bank account keeps your personal and business finances distinct, which is essential for maintaining your LLC's liability protection.

Mixing personal and business money is the quickest way to lose your liability shield. A court can pierce the veil if you treat LLC funds as your own. Open the account as soon as the LLC is approved. Then run every business dollar through it.

What to Bring When Opening Your Account

  • Filed Articles of Organization (stamped or confirmed copy from the Department of State)
  • Your EIN confirmation letter from the IRS
  • A copy of your operating agreement
  • A valid government-issued photo ID
  • An initial deposit (amount varies by bank)
Requirement

Publication Requirement

New York requires LLCs to publish a notice of formation in a local newspaper.

Section 206 of the Limited Liability Company Law gives you 120 days from the effective date of your Articles to publish a notice of formation once a week for six consecutive weeks, in two newspapers of the county where your LLC's office is located, one printed daily and one printed weekly. The newspapers are not your choice. The county clerk of that county designates which papers count, and the statute says a notice run anywhere else does not count as one of the required publications. The published notice must match the Department of State's records exactly, including the LLC name as it appears on the initial Articles. When the six weeks are done you file a Certificate of Publication with the affidavits from both papers annexed, and a $50 filing fee. The newspapers set their own rates, so no agency publishes a price, and your county clerk's designated list is the only place a real quote comes from.

Important

Failure to meet the publication deadline can result in the suspension of your LLC.

Federal Requirement

Federal BOI Reporting

No. FinCEN exempted every company formed in the United States from beneficial ownership reporting in an interim final rule published 26 March 2025 and applied from 21 March 2025, then made that exemption permanent in a final rule published 11 August 2026 and effective 14 August 2026. Only entities formed under foreign law and registered to do business in a US state still report.

Top 3 LLC Formation Services

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Feature
Northwest Registered Agent
Best Overall
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Starting Price$39 + state fees$0 + state fees$0 + state fees
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SupportLifetime Corporate GuidesPhone, Chat, EmailPhone, Chat, Email
States Covered50 states50 states50 states
In Business Since199820152014
Get StartedGet StartedGet Started

Frequently Asked Questions

New York own fees come to $250. That is $200 to file the Articles and $50 for the Certificate of Publication. The newspaper bill is separate. No state agency sets or publishes those rates, so the only real quote comes from your county clerk designated list. After year one, budget $9 every two years for the Biennial Statement, and $25 a year on Form IT-204-LL if you are a single member LLC.

The Department of State publishes no standard processing time. A fixed number is a guess. What the state does publish is what you can buy. Expedited handling costs $25 for 24 hours, $75 for the same business day, and $150 for two hours. The clock that really matters starts at approval. Publication runs six weeks, and the certificate is due inside 120 days.

Yes, and the steps are identical. New York allows single member LLCs. The IRS treats one as a disregarded entity, so profits land on your personal return unless you elect otherwise. One New York quirk works in your favour. Single member LLCs pay a flat $25 state filing fee on Form IT-204-LL, rather than the income based scale that multi member LLCs face.

Yes. Section 417 says members shall adopt a written operating agreement. Sign it before you file, at filing, or within 90 days after. You never send it to the state. Here is the caveat most guides skip. The Department of State says the law is silent on what happens if you skip it, so no penalty is written anywhere. Write it anyway. Without one, New York default rules decide questions you would rather decide.

New York taxes LLC profits at the member level. They land on the members personal returns by default. The LLC itself owes a yearly state filing fee on Form IT-204-LL. That is a flat $25 for a disregarded entity, or a scale tied to New York source gross income for a partnership. It falls due on the 15th day of the third month after your tax year ends. No extension exists. Selling taxable goods adds 4% state sales tax plus local rates.

No. New York uses a Biennial Statement, filed every two years. It costs $9. It is due in the calendar month your Articles were filed. For an LLC it carries one thing, the address where the state mails process served on you. There is no late fee and no expedite. Miss it and you show as past due on any Certificate of Status. The real risk is a stale address, because that is how a default judgment finds you.

Probably not. The Act took effect on 1 January 2026. But Governor Hochul vetoed the amendment that would have split it from the federal rule. So it now reaches only LLCs formed under the law of a foreign country and authorized to do business here. The Department of State says this plainly. An LLC formed in New York, or in any other state, is exempt. Companies in scope pay $25 per filing.

You do not choose them. Section 206 requires two papers in your LLC county, one daily and one weekly. The county clerk designates both. A notice in any other paper does not count, so a cheaper paper you found yourself means paying for the run twice. In New York County the designated daily is the New York Law Journal. That is much of why a Manhattan address costs more. Ask your clerk for the list first.

One kind is. Section 23.03 of the Arts and Cultural Affairs Law exempts a theatrical production company from Section 206, and the Department of State says so on its own Certificate of Publication page. Two conditions come with it. The name must carry the words limited liability company in full, so the LLC abbreviation fails. And the statute ties the definition to productions financed partly by selling interests to investors, which leaves a self funded show outside it. Nothing else is exempt.

What to Do Next

Once your New York LLC is approved, take these steps to set your business up for success.

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Ready To File?

Start your New York LLC with Northwest Registered Agent. $39 + state fee includes registered agent, business address, domain, and more.

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About the Author

Daniel Wong

Legal & Compliance Analyst

Daniel grew up in the shadow of Silicon Valley but chose the legal route over engineering, working as a paralegal for a corporate law firm specializing in mergers and acquisitions. He realized that early-stage founders were constantly making catastrophic legal mistakes because they couldn't afford a $500/hour attorney, prompting his move to B2B media.

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