New York LLC Guide, 2026

How to Start an LLC in New York

Forming an LLC in New York costs $200 in state filing fees, paid to the New York Department of State. Here is the full process, the real costs and the New York-specific rules most guides skip.

State filing fee
$200
Report every 2 years
$9 every 2 years
Processing time
Immediately online

What it costs

ItemCostRequired?
State filing fee (New York Department of State)$200Yes, one time
Report every 2 years$9 every 2 yearsYes, recurring
Registered agent service$100–$200 / yearOptional (you can be your own)
EIN from the IRSFreeYes, for banking and taxes
Operating agreementFree–$200Required by state law
Worth knowing about New York: New York's famous catch is the publication requirement: within 120 days of formation you must publish a notice in two newspapers chosen by the county clerk, once a week for six weeks, then file a Certificate of Publication ($50). Newspapers set their own prices, and in the New York City counties the total is often the largest cost of forming. New York also requires a written operating agreement, adopted within 90 days.

Step by step

Choose and check your LLC name

Your name must be distinguishable from existing New York entities and include "LLC" or "Limited Liability Company". Search availability for free on the New York Department of State website before you fall in love with a name.

Appoint a registered agent

Required by law: a person or company with a physical street address in New York, available during business hours to receive legal mail. You can be your own agent if you live in the state; most founders who value privacy or don't live there use a service ($100 to $200 per year).

File your formation documents ($200)

File Articles of Organization (in some states called a Certificate of Formation) with the New York Department of State. Standard processing: immediately online. This is the step that legally creates the LLC.

Get your EIN from the IRS (free)

The Employer Identification Number is your LLC's federal tax ID, needed for bank accounts, hiring and tax filings. The IRS issues it free. If the LLC's principal place of business is in the US and the responsible party has an SSN or ITIN, the IRS online application issues the number immediately (one EIN per responsible party per day). Owners without an SSN or ITIN, including most non-US founders, cannot use the online tool: they file Form SS-4 by fax (about 4 business days), by mail (about 4 weeks) or, for international applicants, by phone at 267-941-1099. Details and the exact numbers are in our non-resident guide. Never pay a service just for an EIN.

Create an operating agreement

New York law requires LLCs to have an operating agreement, so this step is not optional here.

Handle ongoing compliance

New York requires a report every two years ($9 every 2 years). Calendar it the day your LLC is approved, missing it risks administrative dissolution.

What a New York LLC really costs

ItemAmountWhen
Articles of Organization$200At formation
Newspaper publication, two papers for six weeksSet by each newspaper; highest in the New York City countiesCompleted within 120 days of formation
Certificate of Publication$50Filed within 120 days of formation
Biennial Statement$9Every two years, in your formation month
Annual filing fee to the Department of Taxation (IT-204-LL)$25 and upEvery year the LLC has New York source income
Expedite (optional)$25 (24-hour), $75 (same day), $150 (2-hour)At formation

Fees from the Department of State fee schedule.

The publication requirement, step by step

  • After the Articles are filed, the clerk of the county where your LLC's office is located designates two newspapers, one daily and one weekly.
  • The notice runs once a week for six consecutive weeks in both papers.
  • Each newspaper gives you an affidavit of publication. You file both with the Certificate of Publication and the $50 fee.
  • The deadline is 120 days from formation. Miss it and the LLC's authority to carry on business is suspended until you comply. The LLC still exists, but it cannot enforce contracts in New York courts while suspended.
  • The county is the one listed as the LLC's office location, which is why the choice of county on the Articles matters. Details on the Department of State LLC page.

The annual filing fee most guides miss

Separate from the Department of State, the Department of Taxation charges LLCs with New York source income an annual filing fee on Form IT-204-LL, due the 15th day of the third month after year end, with no extension. Source: NY Department of Taxation and Finance.

LLC and its prior-year New York source gross incomeFee
Single-member (disregarded) LLC$25
Partnership-taxed, up to $100,000$25
$100,001 to $250,000$50
$250,001 to $500,000$175
$500,001 to $1 million$500
$1 million to $5 million$1,500
$5 million to $25 million$3,000
Over $25 million$4,500

Biennial Statement and privacy

  • The Biennial Statement costs $9 and is due every two years in the calendar month of formation. If you miss it, the Department of State shows the LLC as past due, which also appears on certificates of status that banks and partners request.
  • The Department of State does not collect member or manager names, so owners are not listed in its records. The organizer who signs the Articles is on file.
  • New York's LLC Transparency Act, in force since January 1, 2026, applies only to LLCs formed outside the US and registered in New York. Domestic New York LLCs are exempt.

Mistakes we see with New York LLCs

  • Missing the 120-day publication deadline and running a suspended LLC without knowing it.
  • Listing a New York City county as the office location without pricing the publication first.
  • Skipping the written operating agreement that New York law requires within 90 days.
  • Not knowing about the IT-204-LL fee, even on a single-member LLC.
  • Letting the $9 Biennial Statement go past due and having it show up on a certificate of status.

Official New York links

Keeping a New York LLC in good standing: see the New York annual report guide for deadlines, fees and late penalties, and the New York reinstatement guide if the LLC has already been dissolved. Comparing states? Our LLC cost guide lists every state side by side.

New York LLC: frequently asked questions

How much does it cost to start an LLC in New York?

The state filing fee is $200, paid to the New York Department of State. Ongoing state cost: $9 every 2 years. Optional costs include a registered agent service (typically $100 to $200 per year) if you don't act as your own.

How long does it take to form an LLC in New York?

Typical processing time: immediately online. Many states offer paid expedited options if you need the LLC approved faster. The clock starts when the New York Department of State receives your filing.

Do I need a registered agent in New York?

Yes. Every New York LLC must continuously maintain a registered agent with a physical street address in the state to receive legal and official mail. You can serve as your own agent if you have a New York address and are available during business hours, or hire a commercial registered agent service.

Does New York require an annual report?

Not annually, New York uses a report due every two years ($9 every 2 years). Missing it can lead to administrative dissolution, so put the deadline on your calendar as soon as the LLC is approved.

What happens if I miss New York's LLC publication deadline?

If the Certificate of Publication is not filed within 120 days of formation, the LLC's authority to carry on business in New York is suspended until it complies. The LLC still exists, but it cannot use New York courts to enforce contracts while suspended.

Does a New York single-member LLC pay an annual state fee?

Yes, if it has New York source income: a $25 annual filing fee on Form IT-204-LL to the Department of Taxation, separate from the $9 Biennial Statement filed with the Department of State every two years.

Not sure whether New York fits your situation?

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Compare with other states

Fees and rules last reviewed September 2026. State fees change; always confirm with the New York Department of State before filing. This guide is general information, not legal or tax advice.