How to Form an LLC in New York: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a New York LLC by filing Articles of Organization with the New York Department of State, Division of Corporations, and paying the $200 filing fee. Your articles must designate the Secretary of State as agent for service of process. Within 120 days you must also complete New York's publication requirement - publishing in two newspapers for six consecutive weeks and filing a Certificate of Publication for a $50 fee.

New York Agency and Document: Department of State, Articles of Organization

A New York LLC is created by filing Articles of Organization with the New York Department of State, Division of Corporations. This is the legal act that brings the LLC into existence under Section 203 of the Limited Liability Company Law. The Department of State provides the standard form (Form DOS-1336), and you can file online through New York Business Express or by mail.

The Articles of Organization must state the LLC's name, the county within New York where its office will be located, and - critically - a designation of the Secretary of State as agent upon whom process against the LLC may be served, together with an address the Secretary of State will use to forward that process. Unlike many states, New York does not require you to appoint a separate commercial registered agent; the Secretary of State fills that statutory role by default. This guide covers the New York process; for the national overview see how to form an LLC and what an LLC is.

How to Form a New York LLC, Step by Step

Forming a New York LLC is a six-step process. Each step corresponds to a requirement of the Limited Liability Company Law or a federal tax rule.

1. Choose and check your LLC name. Select a name that includes an LLC designator ("LLC," "L.L.C.," or "Limited Liability Company") and is distinguishable from names already on file with the Department of State. Search the state's corporation and business entity database first, and confirm the name does not infringe a federal trademark before you commit to signage or branding.
2. Designate the Secretary of State as agent. Your Articles of Organization must designate the New York Secretary of State as agent for service of process and provide a mailing address for forwarded process. You may also name an optional New York registered agent under Section 302.
3. File the Articles of Organization. Submit the articles to the Department of State and pay the $200 filing fee. File online through New York Business Express for the quickest turnaround, or send the form by mail. Once the Department of State accepts the filing, your LLC legally exists.
4. Complete the publication requirement. Within 120 days of formation, publish a notice of formation in two newspapers designated by the county clerk of the county where the LLC is located - one printed weekly and one printed daily - once each week for six consecutive weeks. Then file a Certificate of Publication with the Department of State and a $50 filing fee.
5. Adopt a written operating agreement. New York uniquely requires LLC members to adopt a written operating agreement governing the affairs of the LLC. You do not file it with the state, but it should set ownership percentages, management, voting, and profit distribution.
6. Get an EIN and register for taxes. Apply for a free federal EIN from the IRS, obtain a sales tax Certificate of Authority if you make taxable sales, and plan for the annual Form IT-204-LL filing fee and the Biennial Statement. See business licenses in New York.

After these steps, open a business bank account (banks generally ask for the filed Articles of Organization and the EIN) and calendar your Biennial Statement anniversary month.

New York LLC Formation Fees (2026)

The core cost of a New York LLC is the $200 Articles of Organization fee, but the publication requirement adds meaningful cost. The table below lists the state fees most new LLCs encounter, each verified against the Department of State or the Department of Taxation and Finance. Newspaper publication charges are set by the newspapers, not the state, and vary widely by county.

Because newspaper rates in some counties (notably Manhattan / New York County) can add several hundred dollars or more, many owners locate the LLC's office in a lower-cost county. See New York LLC cost for a full breakdown, and how much an LLC costs nationally.

The New York Publication Requirement Explained

New York is one of the few states with a formal publication requirement, set out in Section 206 of the Limited Liability Company Law. Within 120 days after the Articles of Organization become effective, the LLC must publish a copy of the articles or a notice related to formation in two newspapers - one printed weekly and one printed daily - designated by the county clerk of the county in which the LLC's office is located. The notice runs once in each week for six successive weeks.

After publication, the printer or publisher of each newspaper provides an affidavit of publication, and the LLC files a Certificate of Publication, with the affidavits attached, with the Department of State and a $50 filing fee. If proof of publication is not filed within 120 days, the LLC's authority to carry on, conduct, or transact business in New York is suspended. Importantly, that suspension does not invalidate contracts the LLC has already entered into, and it does not make members or managers personally liable for the LLC's obligations. Publication can still be completed later to lift the suspension.

Secretary of State and Optional Registered Agent

Every New York LLC has the Secretary of State as its statutory agent for service of process under Section 301. When someone sues the LLC, they serve the Secretary of State, who forwards the papers to the address in your records. Keeping that address current is essential - if it is stale, you may never learn of a lawsuit and could face a default judgment.

Separately, an LLC may appoint an optional registered agent under Section 302. A registered agent must be a New York resident, a New York business address holder, or an authorized entity, and provides a second point of contact for service. Many owners hire a commercial service so lawsuit papers reach a professional inbox rather than the general mailbox. See New York registered agent requirements and the national registered agent overview.

New York LLC Taxes and Ongoing Filings

By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment. New York imposes two ongoing obligations most owners overlook. First, most LLCs must pay an annual filing fee on Form IT-204-LL, ranging from $25 to $4,500 based on New York source gross income, due on the 15th day of the third month after the tax year closes (March 15 for calendar-year LLCs). Second, every LLC files a Biennial Statement every two years for a $9 fee.

If your LLC sells taxable goods or services, register for a sales tax Certificate of Authority at least 20 days before your first taxable sale; there is no fee. See New York LLC filing requirements and taxes for the full calendar.

Common Mistakes to Avoid

The most common New York misstep is missing the 120-day publication deadline, which suspends the LLC's authority to do business. Owners also frequently forget the Biennial Statement (there is no mailed reminder in every case) and overlook the annual Form IT-204-LL fee, assuming a single-member LLC owes nothing. Another error is choosing a high-cost county for the office solely out of convenience - publication charges differ sharply by county. Finally, keep the Secretary of State forwarding address current so you receive any lawsuit papers.

Closing a New York LLC

To close a New York LLC properly, the members vote to dissolve, the LLC winds up its affairs and pays creditors, and it files Articles of Dissolution under Section 705 with the Department of State and a $60 fee. You also file final tax returns and a final Form IT-204-LL. See how to dissolve an LLC in New York and the national dissolution guide.

Frequently Asked Questions

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

The state filing fee for the Articles of Organization is $200, paid to the New York Department of State. You must also complete the publication requirement and file a Certificate of Publication for a $50 fee, plus newspaper charges that vary by county. See New York LLC cost.

What form do I file to create a New York LLC?

You file Articles of Organization under Section 203 of the Limited Liability Company Law with the Department of State, Division of Corporations. File online through New York Business Express or by mail with the $200 fee.

Does a New York LLC need a registered agent?

No. Every New York LLC must designate the Secretary of State as its agent for service of process. Appointing an additional registered agent under Section 302 is optional, not required.

What is the New York LLC publication requirement?

Within 120 days of formation, you must publish a notice in two newspapers designated by the county clerk, once a week for six consecutive weeks, then file a Certificate of Publication with a $50 fee. Failure suspends the LLC's authority to do business.

Does a New York LLC have to file an annual report?

No. New York uses a Biennial Statement every two years for a $9 fee. Most LLCs also pay an annual filing fee on Form IT-204-LL to the Department of Taxation and Finance.

Related

• How to form an LLC (cluster hub)
• New York registered agent requirements
• New York LLC cost and filing fees
• New York LLC filing requirements and taxes
• How to dissolve an LLC in New York
• How to get a business license in New York
• How to get an EIN
• What is an LLC?

Sources

1. New York Department of State - Forming a Limited Liability Company in New York ($200 fee; Articles of Organization; publication).
2. New York LLC Law - Section 203, Articles of Organization (contents; Secretary of State designation).
3. New York LLC Law - Section 206, Publication (two newspapers, six weeks, 120 days, suspension).
4. New York LLC Law - Section 301, Secretary of State as agent; Biennial Statement.
5. New York LLC Law - Section 302, Registered agent for service of process.
6. New York LLC Law - Section 705, Articles of Dissolution.
7. New York Department of State - Biennial Statements ($9 fee; every two years; Section 301(e)).
8. New York Department of Taxation and Finance - Form IT-204-LL instructions (annual filing fee $25–$4,500; due date).
9. New York Department of Taxation and Finance - Register as a sales tax vendor (Certificate of Authority; no fee; 20 days).
10. New York Business Express - Online business filing portal.
11. IRS - Limited Liability Company (LLC) (federal default classification).
12. IRS - Get an Employer Identification Number (free EIN).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the New York Department of State and the New York Department of Taxation and Finance before acting.