Form an LLC in New York

Everything you need to know about forming an LLC in New York. Filing fees, requirements, timeline, and step-by-step guidance.

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$200
Filing Fee
7-10 business days
Processing Time
$25
Annual Tax
Required
Registered Agent

How to File

1

Choose and Reserve Your LLC Name

Search the New York Department of State's business name database to ensure your desired name is available and complies with NY LLC naming rules, including the required 'LLC' or 'Limited Liability Company' designation. You may optionally reserve the name for 60 days by filing an Application for Reservation of Name for a $20 fee.

30 minutes

2

Designate a Registered Agent

Appoint a registered agent (called a 'registered agent for service of process' in New York) who has a physical street address in New York State and is available during normal business hours to accept legal documents. This can be an individual or a registered commercial agent service.

1-2 hours

3

File Articles of Organization

Complete and file the Articles of Organization (Form DOS-1336) with the New York Department of State, Division of Corporations, either online, by mail, or in person, along with the $200 filing fee. The form requires the LLC name, county of principal office, and registered agent information.

1 hour

4

Draft and Adopt an Operating Agreement

New York law (LLC Law §417) requires all LLCs to adopt a written operating agreement within 90 days of filing the Articles of Organization, making this one of the few states where an operating agreement is legally mandatory. The agreement should outline ownership structure, member roles, profit distribution, and management procedures.

2-5 hours

What's Next After Filing

Once your LLC is officially formed, you'll want to complete these important steps:

  • •Fulfill the Publication Requirement — Within 120 days of formation, you must publish a notice of LLC formation in two newspapers designated by the county clerk of the county where your LLC is located — one daily and one weekly — for six consecutive weeks. After publication, file a Certificate of Publication with the Department of State along with a $50 filing fee.
  • •Obtain an EIN and Open a Business Bank Account — Apply for a Federal Employer Identification Number (EIN) from the IRS at no cost, which is required for tax filing, hiring employees, and opening a business bank account. Use the EIN to open a dedicated business bank account to maintain separation between personal and business finances.
  • •Register for State Taxes and Obtain Required Licenses — Register with the New York State Department of Taxation and Finance for applicable taxes, including sales tax if selling taxable goods or services, and obtain any required local, state, or federal business licenses or permits applicable to your industry and location.

Advantages

  • ✓Limited liability protection shields members' personal assets from business debts and legal judgments
  • ✓Pass-through taxation by default avoids corporate double taxation, with flexibility to elect S-corp or C-corp tax treatment
  • ✓New York's single-member LLC is legally recognized, making it accessible for solo entrepreneurs with full liability protection
  • ✓Flexible management structure with no board of directors requirement, allowing member-managed or manager-managed arrangements
  • ✓Strong credibility with customers, vendors, and financial institutions compared to sole proprietorships or general partnerships

Considerations

  • •New York's mandatory publication requirement is uniquely burdensome and expensive, potentially costing $1,000–$2,000+ in NYC counties alone
  • •Annual LLC filing fees based on gross income can become substantial for higher-revenue businesses, ranging up to $4,500 per year
  • •New York City's Unincorporated Business Tax (UBT) at 4% adds an additional tax layer for LLCs operating within the five boroughs

Annual Obligations

Franchise Tax:$25
Report Due:March 15 (for calendar-year LLCs taxed as partnerships); varies by tax election
New York does not require a traditional annual report for LLCs, but LLCs are subject to an annual filing fee (franchise tax) ranging from $25 to $4,500 based on gross income derived from New York sources, filed with Form IT-204-LL. The minimum fee is $25 for LLCs with less than $100,000 in NY-source gross income. LLCs taxed as S-corporations or C-corporations have different filing obligations. Additionally, New York City imposes its own Unincorporated Business Tax (UBT) at 4% on net income for LLCs operating within NYC. Biennial statements (every two years) are required by the Department of State for $9, due in the anniversary month of formation.
Last verified: August 2026Source

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