Form a S-Corp in New York

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

$125
Filing Fee
5-7 business days
Processing Time
$25
Annual Tax
Optional
Registered Agent

How to File

1

Choose Corporate Name

Select an available corporate name that includes 'Corporation,' 'Corp.,' 'Incorporated,' or 'Inc.' Check availability through NY Department of State.

30 minutes

2

File Certificate of Incorporation

Submit Certificate of Incorporation to NY Department of State with required information including corporate purpose, shares authorized, and incorporator details.

45 minutes

3

Obtain EIN from IRS

Apply for Federal Employer Identification Number online through IRS website or by mail/fax.

15 minutes online

4

File Form 2553 for S-Corp Election

Submit IRS Form 2553 within 75 days of incorporation to elect S-Corporation tax status with all shareholders signing.

30 minutes

What's Next After Filing

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

  • Create Corporate BylawsDraft internal bylaws governing corporate operations, though not required to be filed with the state.
  • Hold Organizational MeetingConduct initial board meeting to adopt bylaws, issue stock certificates, and handle other organizational matters.
  • Obtain Required LicensesApply for any necessary business licenses or permits specific to your industry and location.

Advantages

  • Pass-through taxation avoiding double taxation while maintaining corporate structure
  • Limited liability protection for shareholders from business debts and obligations
  • Enhanced credibility and professional image compared to sole proprietorships or partnerships
  • Ability to attract investors and transfer ownership through stock sales

Considerations

  • Strict IRS requirements including 100 shareholder limit and single class of stock restriction
  • Required payroll taxes and reasonable salary requirements for shareholder-employees
  • More complex tax filings and compliance requirements than sole proprietorships or partnerships

Annual Obligations

Franchise Tax:$25
Annual Report Fee:$25
Report Due:May 15
Biennial Statement required every two years by May 15. $25 fee for statements filed on time. Additional $50 penalty if filed late.
Last verified: December 2025Source

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