LLC New York: How to Start a New York LLC in 2026

New York LLC at a glance

A New York LLC is quick to file but has one requirement most states do not: publication. The Department of State’s page on forming an LLC in New York sets out the filing fee, the publication rule and the naming rules summarized here.

If you live or trade in New York, forming here is often required in practice, because an LLC from another state that does business in New York must register here and publish too. If you live outside the US and have no New York link, compare lower-cost states in our Wyoming vs Delaware vs New Mexico LLC comparison and the LLC state fee comparison tool.

How to start an LLC in New York

You start an LLC in New York by filing Articles of Organization with the Department of State for $200, then completing publication within 120 days. New York LLC registration can be done through the Department’s online filing system or by mail. These are the steps in order.

1. Choose the name. It must contain "Limited Liability Company", "LLC" or "L.L.C.", be distinguishable from names already on the Department’s records, and avoid restricted or prohibited words unless you have the required approval. Search the business entity database first. A name reservation costs $20.
2. Pick the county. The Articles state the county where the LLC’s office is located. That choice decides which county clerk designates your publication newspapers, and newspaper prices differ widely between counties.
3. Designate the Secretary of State as agent for service of process. Every New York LLC must do this. You can also name a registered agent, which is optional.
4. File the Articles of Organization and pay $200. Add expedited handling if you need it: $25 for 24 hours, $75 for same day or $150 for two hours.
5. Publish and file the Certificate of Publication. Contact the county clerk for the designated newspapers, publish for six weeks, collect the affidavits and file them with the Certificate of Publication and $50, all within 120 days.
6. Adopt an operating agreement. New York does not collect it, but banks and partners often ask for it. See our operating agreement guide.
7. Get an EIN and register for taxes. The EIN is free from the IRS; without an SSN or ITIN you apply by fax, mail or phone under the IRS EIN rules. Register for New York sales tax if you sell taxable goods or services.
8. Note the Biennial Statement month. It falls in the calendar month the Articles were filed, every two years. Our compliance deadline calendar can track it.

Want our filing team to handle it? We check the name, prepare and file the Articles and track the filing in your portal. Our how to start an LLC guide covers the steps in any state, and our Articles of Organization guide explains the form.

New York LLC cost

The state fees for a New York LLC are $200 to form, $50 for the Certificate of Publication and $9 every two years for the Biennial Statement. The Department’s fee schedules list every LLC filing. Newspaper publication charges are paid to the newspapers, not the state, and are usually the largest cost.

The arithmetic for state fees: $200 plus $50 makes $250 in the first year, before newspaper charges. Each later two-year cycle costs $9. An LLC with New York source income also pays the Department of Taxation and Finance filing fee each year, from $25 (see the tax section below).

The New York LLC publication requirement

New York requires most new LLCs to publish notice of their formation and prove it within 120 days. Section 206 of the Limited Liability Company Law sets out the rule:

• What: a copy of the Articles or a notice with the LLC’s name, filing date, county, the Secretary of State’s designation as agent for process, any registered agent, and the business purpose.
• Where: two newspapers in the county of the LLC’s office, one weekly and one daily, designated by the county clerk.
• How long: once a week for six successive weeks.
• Proof: a Certificate of Publication with the newspapers’ affidavits, filed with the Department of State with a $50 fee.
• If late: the LLC’s authority to carry on, conduct or transact business in New York is suspended. Filing the proof later lifts the suspension.

New York LLC annual report: the Biennial Statement

New York has no annual report for LLCs; instead, every LLC files a Biennial Statement every two years for $9. The Department’s Biennial Statement page says it is required by section 301(e) of the Limited Liability Company Law.

• When: in the calendar month the original Articles of Organization were filed, every two years. An LLC formed in March 2026 files in March 2028.
• How: online through the Department’s e-Statement Filing Service, using the LLC’s exact name and DOS ID number, paid by MasterCard, Visa or American Express.
• If not filed: the LLC shows as past due in the Department’s records, and that appears on any Certificate of Status, which can block bank or business transactions. The Department does not list a separate late fee.

Our LLC annual report service files the Biennial Statement and reminds you before the month arrives.

New York registered agent

A New York LLC does not have to appoint a registered agent, because the Secretary of State acts as its agent for service of process. Section 302 of the Limited Liability Company Law says an LLC "may designate a registered agent", which makes it optional.

• How service works: legal papers served on the Secretary of State are forwarded to the address you give for process, so that address must be reliable.
• Who can be a registered agent: a person who lives in New York or has a New York business address, or a New York or authorized LLC or corporation.
• Why appoint one anyway: a registered agent gives a New York address for process and keeps your home address off the record.
• Changing details: a Certificate of Change for the process address or registered agent costs $30.

Our registered agent service can be your New York agent and forward documents to your portal.

State taxes that affect a New York LLC

The main New York taxes for a small LLC are the annual LLC filing fee, sales tax and income tax. How each applies depends on how the LLC is taxed and where its income comes from.

• LLC filing fee: under the Form IT-204-LL instructions, an LLC treated as a partnership with New York source income, or a disregarded LLC with New York source income, gain, loss or deduction, pays an annual filing fee. It is $25 for a disregarded single-member LLC and ranges from $25 to $4,500 for partnerships, based on New York source gross income. It is due by the 15th day of the third month after the tax year ends.
• Sales tax: every person selling taxable goods or services in New York registers first, at least 20 days before starting. A remote seller must register once its receipts from goods delivered into New York exceed $500,000 and it made more than 100 such sales in the preceding four sales tax quarters, according to the Tax Department’s bulletin TB-ST-175.
• Income tax: profit of a pass-through LLC is taxed on its owners’ returns; ask a licensed tax professional how New York and New York City rules apply to you.

Forming a New York LLC as a non-resident

You do not need to live in New York or the US to form a New York LLC. The main reasons to choose it are New York customers, staff or premises. For founders abroad:

• Cost: the $200 fee plus publication makes New York one of the more expensive states. With no New York link, most non-residents choose Wyoming or New Mexico; see our best state for an LLC comparison.
• LLC Transparency Act: from 1 January 2026, the Department’s beneficial owner disclosure page says only non-exempt LLCs formed under the law of a foreign country and authorized to do business in New York file disclosure statements, with a $25 fee. An LLC formed in New York is not in that group.
• Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 each year; the penalty for not filing is $25,000. See our Form 5472 guide.
• BOI: US-formed LLCs no longer file federal beneficial ownership reports with FinCEN.
• Foreign qualification: an LLC formed elsewhere that does business in New York applies for authority ($250) and must publish as well.

Neighboring state pages: New Jersey LLC, Pennsylvania LLC and Delaware LLC, or see all US LLC states.

How to dissolve an LLC in New York

To dissolve an LLC in New York you file Articles of Dissolution with the Department of State, and the fee is $60 on the fee schedule. Before filing, wind up the business: settle debts, file final state and federal tax returns, pay any LLC filing fee due and close sales tax and withholding accounts with the Department of Taxation and Finance. Our LLC dissolution service prepares the filing.

Doing it yourself vs using Borderless Filings

You can file New York Articles of Organization yourself online for $200 and arrange publication through the county clerk’s designated newspapers. Our service adds a name and county check, preparation and filing by our filing team, a registered agent, a US business address with mail forwarding, the EIN letter, document storage in your portal and reminders for the 120-day deadline and the Biennial Statement. See our pricing page, with the state fee at cost, or start your order.

Sources

• New York Department of State: Forming a Limited Liability Company in New York
• New York Department of State: Fee Schedules
• New York Department of State: Articles of Organization for Domestic Limited Liability Company
• New York Department of State: Expedited Handling Services
• New York Department of State: Online Filing System
• New York Department of State: Restricted or Prohibited Words and Phrases
• New York Department of State: Biennial Statements
• New York Department of State: Beneficial Owner Disclosure
• New York State Senate: Limited Liability Company Law section 206
• New York State Senate: Limited Liability Company Law section 302
• New York State Department of Taxation and Finance: Instructions for Form IT-204-LL
• New York State Department of Taxation and Finance: Do I Need to Register for Sales Tax? (TB-ST-175)
• IRS: Get an employer identification number
• IRS: Instructions for Form 5472
• FinCEN: Beneficial Ownership Information Reporting

Fees, deadlines and rules on this page were last checked on 27 September 2026.