--- title: "How to Start an LLC in New York (2026)" canonical: https://startupowl.com/start/new-york-llc last_updated: "August 18, 2026" --- # How to Start an LLC in New York (2026) Form a New York LLC for $200 in state fees. Learn naming rules, the publication requirement, filing steps, and ongoing compliance in this step-by-step guide. ## New York LLC Quick Facts | Fact | Value | | --- | --- | | Filing Fee (Online) | $200 | | Processing Time | a timeframe the state does not publish | | Expedited Available | Yes (24 hours / $25) | | Biennial Statement | $9, due During the calendar month in which its original Articles of Organization or Application for Authority was filed, every two years. | | State Income Tax | Yes | | Sales Tax Rate | 4% | | Filed With | New York Department of State, Division of Corporations | | Last Verified | August 18, 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. ## 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. ## Choose a Name for Your New York LLC Step 1 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 →](https://apps.dos.ny.gov/publicInquiry/#search) **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. ## Choose a Registered Agent in New York Step 2 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. ## File Your Articles of Organization with New York Step 3 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** **Pros** - Filing receipt is emailed rather than posted - Convenient for tracking status **Cons** - Must create an account on the DOS portal - Payment required at time of submission **File by Mail** **Pros** - Can include a check or money order for $200 - Some founders prefer a paper trail **Cons** - Filing receipt comes back by first class post - No confirmation of receipt on the way in - Articles Filing Fee: $200 (paid to the Department of State) - Publication Deadline: 120 Days (from the effective date) - Certificate of Publication: $50 (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. ## Get an EIN for Your New York LLC Step 4 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 →](https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online) ## Create an Operating Agreement for Your New York LLC Step 5 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. ## Open a Business Bank Account for Your LLC Step 6 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) ## Publication Requirement New York requires LLCs to publish a notice of formation in a local newspaper. If your LLC does not publish in two newspapers and file the Certificate of Publication within 120 days after its articles take effect, New York suspends its authority to carry on business. Filing the certificate with the affidavits of publication ends the suspension. ## 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. ## Frequently Asked Questions ### How much does it cost to start an LLC in New York in 2026? 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. ### How long does it take to form an LLC in New York? 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. ### Can one person form an LLC in New York? 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. ### Does New York require an operating agreement for an LLC? 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. ### What taxes does a New York LLC pay? 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. ### Does a New York LLC need to file an annual report? 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. ### Does the New York LLC Transparency Act apply to my LLC? 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. ### Which newspapers do I have to use for the publication requirement? 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. ### Is any New York LLC exempt from the publication requirement? 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 - [Get an EIN](https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online), Apply for free in about 10 minutes at IRS.gov. You need it before opening a bank account or hiring anyone. - [Open a Business Bank Account](https://startupowl.com/setup/how-to-open-a-business-bank-account), Keep personal and business finances separate from day one. Bring your EIN, Articles of Organization, and a government ID. - [Create an Operating Agreement](https://startupowl.com/start/llc-operating-agreement), New York requires one under Section 417, and you have until 90 days after filing to adopt it. It is not filed with the state. - [Start the Publication Clock](https://dos.ny.gov/certificate-publication-domestic-limited-liability-company-0), Diary this the day you file. Six weeks of publication has to finish and the certificate has to be filed inside 120 days. - [Paying contractors](https://startupowl.com/setup/contractor-vs-employee#by-business-type), New York is not in the IRS forwarding program, so the federal $2,000 threshold does not settle what New York wants. Check the state directly.