New York LLC Filing Fees and Requirements
Forming an LLC in New York costs $200 to file Articles of Organization. Learn the state fees, annual filing requirements, and what to expect from the New York Department of State.
Bizee Editorial Staff
Editorial Team
New York LLC filing fees at a glance
Filing fee: $200 (Articles of Organization, one-time)
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State agency: New York State Department of State, Division of Corporations
Annual report due: Biennial report (every 2 years); annual LLC filing fee via Form IT-204-LL
State tax rate: Annual LLC filing fee: $25–$4,500 based on New York source gross income
New York LLC filing fees and requirements
Forming an LLC in New York requires filing Articles of Organization with the New York State Department of State and paying a $200 state filing fee. Beyond formation, New York LLCs face ongoing requirements — including a biennial report and an annual filing fee based on New York source gross income — that catch many new business owners off guard.
How much does it cost to form an LLC in New York?
The one-time state filing fee to form a New York LLC is $200, paid to the New York Department of State when you file your Articles of Organization. This is the core cost of formation — separate from any registered agent fees, publication costs, or the ongoing annual filing fee New York imposes after formation.
New York is one of the more expensive states to form an LLC in, and the $200 formation fee is just the beginning. The state also requires most LLCs to publish a notice of formation in two local newspapers — a requirement that can add hundreds of dollars depending on your county. That publication requirement is one of the biggest surprises for new business owners in New York.
How to file Articles of Organization in New York
You file Articles of Organization with the New York State Department of State, Division of Corporations, State Records and Uniform Commercial Code. The document needs to include your LLC name, a New York address for service of process, and the name and signature of the organizer.
New York accepts filings online through the Department of State's business filing system, by mail, or by fax with a Credit Card/Debit Card Authorization Form. If you mail your filing, send it to: New York State Department of State, Division of Corporations, State Records and Uniform Commercial Code, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231. Payment is accepted by cash, check, money order, MasterCard, Visa, or American Express when filing directly with the Division of Corporations.
New York annual LLC filing fee
New York imposes an annual filing fee on most LLCs, separate from the one-time formation fee. You pay this fee using Form IT-204-LL, filed with the New York State Department of Taxation and Finance. The amount is based on your LLC's New York source gross income from the preceding tax year — not your current year's income.
The fee ranges from $25 to $4,500 depending on your New York source gross income. Here's how the brackets break down:
- $0 in NY source gross income: no fee, no Form IT-204-LL required
- $1–$100,000: $25 annual filing fee
- $100,001–$250,000: $50 annual filing fee
- $250,001–$500,000: $175 annual filing fee
- Above $500,000: fee continues to increase up to $4,500 — check Form IT-204-LL instructions for the full bracket table
If your LLC had no income, gain, loss, or deduction from New York sources in the preceding tax year, you're not subject to the annual filing fee and don't need to file Form IT-204-LL for that year. A tax professional can help you figure out whether your LLC qualifies for this exemption.
Other New York LLC requirements
Beyond the formation fee and annual filing fee, New York LLCs have several other requirements to stay in good standing.
FAQ
The New York LLC filing fee is $200. That's the one-time state fee to file Articles of Organization with the New York Department of State. It's paid at the time of formation and is separate from any ongoing fees like the annual LLC filing fee or biennial report.
Yes. New York charges an annual LLC filing fee based on your LLC's New York source gross income from the prior tax year. You pay it using Form IT-204-LL. The fee ranges from $25 to $4,500. If your LLC had no New York source income in the prior year, you don't owe the fee and don't need to file Form IT-204-LL for that year.
No, not annually. New York requires a biennial report — filed every 2 years — with the Department of State. This is separate from the annual LLC filing fee paid to the Tax Department using Form IT-204-LL. Both requirements exist, but they go to different agencies on different schedules.
We collect the $200 New York state filing fee at cost and pay it directly to the New York Department of State on your behalf when we file your Articles of Organization. You're not paying a markup — the fee goes straight to the state.
It depends on your industry and where you're located. New York doesn't have a single general business license. Requirements vary by profession, municipality, and the type of business you're running. Check with your local city or county government and any state licensing boards that cover your industry to figure out what applies to you.
Form IT-204-LL is the New York State form used to pay the annual LLC filing fee. Most LLCs with New York source income need to file it each year with the Department of Taxation and Finance. The fee amount is based on your LLC's New York source gross income from the prior tax year, ranging from $25 to $4,500.
The minimum cost to form a New York LLC is $200 — that's the state filing fee, and there's no way around it. You can file directly with the Department of State yourself to avoid service fees. Keep in mind that New York also requires most LLCs to publish a formation notice in 2 local newspapers, which can add significant cost depending on your county.
