How to Form an LLC in New York
Bizee helps entrepreneurs form an LLC in New York. Learn the steps, fees, and requirements — including New York's publication rule — and get started for $0 + state fee.
Bizee Editorial Staff
Editorial Team
New York LLC at a glance
Filing fee: $200
Processing time: 7 business days standard; expedited options available for an additional fee
State agency: New York Department of State, Division of Corporations
Annual report due: Biennial statement due every 2 years in the LLC's anniversary month; $9 filing fee
State tax rate: No state-level LLC income tax; pass-through income taxed at individual rates. New York City imposes an Unincorporated Business Tax (UBT) on businesses operating in NYC.
How to form an LLC in New York
Forming an LLC in New York means filing Articles of Organization with the New York Department of State, paying a $200 state fee, and completing a publication requirement unique to New York — you'll need to publish a notice of formation in 2 newspapers for 6 consecutive weeks. That last step catches many first-time founders off guard.
Why form an LLC in New York
New York is one of the most active business states in the country, and an LLC is the most common structure for small and mid-sized businesses here. It separates your personal finances from your business debts, keeps your tax filing straightforward, and doesn't require the formality of a corporation.
New York LLCs are generally exempt from the state's corporate income tax — income passes through to members and gets taxed at the individual level instead. The state also offers programs like Start-Up NY, which provides tax benefits to approved businesses that locate in designated tax-free areas on or near college campuses. If you're building a business in New York, the LLC structure gives you real liability protection without the overhead of a full corporate setup.
- Personal liability protection — your personal finances stay separate from business debts and legal claims
- Pass-through taxation — no corporate income tax at the state level; income is reported on your personal return
- Flexible management — no board of directors required, fewer formality rules than a corporation
- Access to New York's Start-Up NY program and other state business incentives
- $200 state filing fee — lower than many comparable states
Step 1: Choose a name for your LLC
Your LLC name must be distinguishable from other registered businesses in New York and must include "Limited Liability Company," "LLC," or "L.L.C." at the end. Certain words — like "bank," "insurance," or "attorney" — require additional approval or licensing before you can use them.
Search the New York Department of State's business name database before you file to confirm your name is available. If you're not ready to file yet, you can reserve a name for 60 days by filing a Name Reservation application and paying a $20 fee.
Step 2: Appoint a registered agent
Every New York LLC needs a registered agent — a person or business with a physical New York address who can receive legal documents and official state correspondence on your behalf. In New York, the Department of State itself serves as the default registered agent for LLCs, but most business owners designate a separate registered agent to keep their address off public records and ensure documents reach them reliably.
Using a registered agent service means you won't miss a legal notice because you were traveling or moved offices. It also keeps your home address out of the public filing record — something worth thinking about if you're running your business from home.
Step 3: File your Articles of Organization
The Articles of Organization is the document that officially creates your LLC in New York. You file it with the New York Department of State, Division of Corporations, and pay the $200 state filing fee. Standard processing takes about 7 business days. Expedited processing is available for an additional fee if you need it faster.
The form asks for your LLC name, the county where your principal office is located, and the name and address of your registered agent (if you're designating one other than the Department of State). You can file online, by mail, or in person at the Division of Corporations office in Albany.
Step 4: Meet the publication requirement
New York has a publication requirement that no other state imposes at this scale. Within 120 days of your LLC being approved, you must publish a notice of formation in 2 newspapers in the county where your LLC's office is located — once a week for 6 consecutive weeks. The newspapers must be designated by the county clerk.
After the publication period ends, you file a Certificate of Publication with the Department of State along with a $50 fee. If you don't complete this step, your LLC loses its ability to bring lawsuits in New York courts — so it's not optional. Publication costs vary by county. In Manhattan and some other high-cost counties, the combined newspaper fees can run $1,000–$2,000. In less expensive counties, the cost is much lower.
Step 5: Get an EIN and open a business bank account
An Employer Identification Number (EIN) is a federal tax ID issued by the IRS. You'll need one to open a business bank account, hire employees, and file federal taxes. You can apply for an EIN for free at irs.gov — the online application takes about 10 minutes and issues your EIN immediately.
Once you have your EIN, open a dedicated business bank account. Keeping your business and personal finances separate is one of the most important things you can do to protect your LLC's liability shield. Without that separation, a court could decide your LLC isn't truly a separate entity — and at that point your personal finances are fair game.
Step 6: Create an operating agreement
New York requires LLCs to have an operating agreement, though you don't file it with the state. It's an internal document that defines how your LLC is owned, managed, and operated — including how profits are split, how decisions get made, and how a member can exit the business.
Even for single-member LLCs, having a written operating agreement reinforces that your business is a separate legal entity. Banks sometimes ask for it when you open a business account, and it's the document you'll rely on if a dispute ever comes up between members.
Ongoing compliance in New York
After your LLC is formed, staying in good standing in New York means filing a biennial statement every 2 years. The statement is due in the anniversary month of your LLC's formation and costs $9. The Department of State sends a reminder, but the responsibility to file on time is yours.
If your LLC operates in New York City, you may also owe the Unincorporated Business Tax (UBT) on net income earned in the city. A tax professional can help you figure out whether the UBT applies to your business and how to plan for it.
- Biennial statement: due every 2 years in your LLC's anniversary month; $9 fee
- Certificate of Publication: due within 120 days of formation; $50 filing fee plus newspaper costs
- Federal taxes: file annually with the IRS; single-member LLCs use Schedule C, multi-member LLCs use Form 1065
- New York City UBT: applies to LLCs earning net income from business activity in NYC — talk to a tax professional to confirm your obligations
- Registered agent: keep your registered agent information current with the Department of State
Frequently asked questions
Generally, 7 business days for standard processing after the Department of State receives your Articles of Organization. Expedited processing is available for an additional fee and can reduce that timeline. Keep in mind that the publication requirement adds at least 6 weeks after approval before your LLC is fully compliant.
Yes, you can file directly with the New York Department of State without using a formation service. You'll need to complete the Articles of Organization form, pay the $200 state fee, and handle the publication requirement on your own — including finding the county-designated newspapers and tracking the 6-week publication window. Many first-time founders use a formation platform to avoid missing steps, but the process is doable on your own if you're organized.
It depends on your county, but the requirement itself is the same for everyone. Within 120 days of your LLC being approved, you must publish a notice of formation in 2 newspapers designated by your county clerk, once a week for 6 consecutive weeks. After that, you file a Certificate of Publication with the Department of State and pay a $50 fee. If you skip this step, your LLC loses the ability to bring lawsuits in New York courts.
The state filing fee is $200. On top of that, you'll pay a $50 Certificate of Publication fee and newspaper publication costs, which vary by county. In Manhattan and other high-cost counties, newspaper fees can run $1,000–$2,000. In less expensive counties, the total publication cost is much lower. Budget for the publication requirement — it's the biggest variable cost in a New York LLC formation.
Yes. Every New York LLC needs a registered agent with a physical New York address. The Department of State serves as the default registered agent, but most business owners designate a separate registered agent to ensure legal documents reach them reliably and to keep a personal or home address off the public filing record.
Generally, no — not at the entity level. New York LLCs are pass-through entities, so income flows to the members and gets taxed at the individual rate on their personal returns. The exception is LLCs that elect to be taxed as a corporation. If your LLC operates in New York City, you may also owe the Unincorporated Business Tax on net income earned in the city. A tax professional can help you figure out your specific obligations.
It's a filing you submit to the New York Department of State every 2 years to confirm your LLC's contact information is current. It's due in the anniversary month of your LLC's formation and costs $9. Missing the deadline doesn't dissolve your LLC immediately, but it can affect your good standing with the state.
Yes. You can file your Articles of Organization online through the New York Department of State's e-filing system, by mail, or in person at the Division of Corporations office in Albany. Online filing is the fastest option for standard processing.
