How to Start an LLC in New York: Complete 2026 Guide

Form your New York LLC with our step-by-step guide covering all state requirements, including mandatory publication.

By Edmond Hui · Last updated: October 2026

Filing an LLC in New York costs $200 upfront and has a biennial report due anniversary month ($9). New York publishes no standard processing time. See breakdown below.

New York publishes no LLC processing time, and its biennial report is the only deadline it does fix

The New York Department of State, Division of Corporations sells speed instead of promising it: $25 for 24-hour, $75 for Same day, and $150 for 2-hour. Treat any specific day count you see quoted for New York with suspicion. It didn't come from the state. Plan around the filing itself, and buy an expedite tier if your timing is genuinely fixed.

Source: MyStateLLC 50-state primary-source processing verification, July 2026

Choosing an LLC formation service for New York?

We compared Northwest Registered Agent, Bizee, ZenBusiness and LegalZoom, the formation services we partner with, on 3-year cost, BBB rating and Trustpilot score.

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$39 with Northwest, plus your $200 state fee. Northwest's $39 includes a year of registered agent service.

Affiliate disclosure: We may earn a commission at no extra cost to you.

Form your LLC with Northwest ($39 + state fee)Includes a year of registered agent service. After year one, registered agent service is $125/yr. That enrolls you by default in biennial report filing at $100 plus state fees per report, charged automatically to your saved payment method and cancellable any time.

Forming in New York? Compare the best LLC services in New York.

Prefer to file directly? File yourself at the Secretary of State → ($200 state fee, no service fee)

Not sure which service is right? Compare formation services →

Quick Facts

State filing fee$200
Processing timeNot published by the state
Annual report dueAnniversary month (biennial)
Annual report fee$9
State income taxMembers pay 3.90% to 10.90% on pass-through profits. The LLC owes an annual filing fee of $25 to $4,500 based on New York source gross income, and an LLC operating in the city also owes NYC Unincorporated Business Tax

Source: New York Department of State, Division of Corporations (verified June 2026)

Step diagram for forming an LLC in New York, showing the 7 required steps, $200 state filing fee, $9 annual report.
The 7 steps to form an LLC in New York, with the state's own filing fee and annual report cost. Source: New York Department of State, Division of Corporations, verified June 2026.

How to Form an LLC: Step-by-Step

  1. 1

    Choose Your New York LLC Name

    Select a unique name ending with 'LLC' or 'Limited Liability Company'. Check availability using the New York Department of State's business entity search. Your name can't be too similar to existing businesses and must comply with New York naming rules.

    Pro tip: Reserve your name for 60 days by filing a Name Reservation Application if you're not ready to form immediately.
  2. 2

    Designate the Secretary of State as Your Agent (Registered Agent Optional)

    New York makes the Secretary of State the agent for service of process of every New York LLC, and your Articles of Organization must designate it. On the form you give the post office address, in or outside New York, where the Secretary of State will mail a copy of any legal papers served on the LLC. Naming a registered agent as well is optional. If you name one, it must be a person who lives in New York or has a New York business address, or a corporation or LLC formed or authorized to do business in New York.

    Pro tip: Pick a mailing address that someone checks reliably, because legal papers the Secretary of State forwards go there. A professional registered agent is optional in New York.
  3. 3

    File Articles of Organization

    Submit your Articles of Organization to the New York Department of State with the $200 filing fee. File online at dos.ny.gov for fastest processing.

    What You File in New York

    In New York, the formation document is the Articles of Organization (Form DOS-1336-f), filed with the New York Department of State, Division of Corporations, State Records and Uniform Commercial Code. The state filing fee is $200. New York lets you fill in and file the Articles of Organization online. The form itself requires the LLC's name, a mailing address, the organizer's name and the county. New York also requires, with the Articles of Organization or after it: Certificate of Publication. Every line of the Articles of Organization, field by field →

    Processing Times

    • Online: Not published, New York Department of State, Division of Corporations states no standard turnaround for online filings
    • Mail: Not published, New York Department of State, Division of Corporations states no standard turnaround for mailed filings, and every state that comments says mail is slower than online
    • Expedited: $25 for 24-hour, $75 for Same day, and $150 for 2-hour
    Pro tip: The Department of State publishes no standard turnaround, only paid handling tiers: $25 for 24-hour, $75 for same day, $150 for 2-hour. File online regardless. It avoids mail transit on top of whatever the review takes.
  4. 4

    Create an Operating Agreement

    Draft a written operating agreement outlining ownership percentages, management structure, and operational procedures. New York law requires the members to adopt one, before the Articles of Organization are filed, when they are filed, or within 90 days after. It also helps prevent disputes between members.

    Pro tip: Even single-member LLCs should have an operating agreement to establish separation between personal and business assets.
  5. 5

    Complete Publication Requirement

    New York requires LLCs to publish formation notices in two newspapers for 6 consecutive weeks within 120 days of filing. The county clerk designates specific newspapers. Costs range from $200-$300 in rural counties to $1,500-$2,000+ in Manhattan. Failure to publish suspends your LLC's authority to conduct business.

    New York is one of the last states to require LLC publication. You must publish a notice of your LLC's formation in two newspapers (one daily, one weekly) in the county where your LLC's principal office is located for six consecutive weeks. The newspapers must be designated by the county clerk. After publication is complete, each newspaper provides an Affidavit of Publication. Both affidavits must be filed with the Department of State along with a $50 filing fee within 120 days of your LLC's formation date. If you fail to complete publication within this window, the LLC's authority to carry on business is suspended (though not dissolved) until publication is completed. The newspapers set their own rates, and we found no published rate for the required daily paper in any county, so no total can be given.

    What to Fill In

    • LLC name (must match the approved Articles of Organization exactly)
    • Date of filing of Articles of Organization
    • County of principal office (determines which newspapers to use)
    • Registered agent name and address
    • Secretary of State as agent (if no registered agent is designated)
    • Name and address of person responsible for the filing

    Common Rejection Reasons

    • Publication not completed within 120 days of LLC formation
    • Published in the wrong county (must match county of principal office on file)
    • Newspapers used weren't designated by the county clerk for LLC publication
    • Affidavit of Publication not filed with the Department of State after the six-week run
    • $50 affidavit filing fee not included

    Processing Times

    • Online: Affidavit filing with DOS: 1 to 3 business days after submission; newspapers set their own publication schedules (6 weeks minimum)
    • Mail: 6 weeks for newspaper publication, then 1 to 2 weeks to file affidavits by mail

    After Approval

    Once both affidavits are accepted by the Department of State, your LLC's publication requirement is complete and your authority to do business is confirmed. Request certified copies of the filed affidavits for your records. At this point you can proceed to apply for your federal EIN and open your business bank account. Many formation services and attorneys offer to handle the publication process on your behalf for a flat fee, which can simplify the newspaper coordination significantly, especially for out-of-state owners unfamiliar with the local newspaper landscape.

    Pro tip: Start the publication process immediately after formation since you only have 120 days to complete it.
  6. 6

    Obtain an EIN from the IRS

    Apply for an Employer Identification Number (EIN) through the IRS website, even if you don't plan to hire employees. Most banks ask for an EIN to open a business account, and some business licenses ask for one.

    Pro tip: The IRS EIN application is free - avoid third-party services that charge fees for this simple process.
  7. 7

    Open a Business Bank Account and Obtain Licenses

    Open a dedicated business bank account using your Articles of Organization and EIN. Research any required business licenses or permits for your specific industry through New York's licensing database or local municipality requirements.

    Pro tip: Keep business and personal finances completely separate to maintain your LLC's liability protection.
Watch: How to Start an LLC in New York (2026): Step-by-Step Guide

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each Secretary of State publishes for forming an LLC, with the sources this page cites. It cannot tell you what your own filing needs: fees and forms change between our reviews, several occupations cannot use an ordinary LLC at all and must use a professional entity, and your city or county may require a registration of its own. Confirm the current fee and form with the filing office named on this page before you send anything.

Frequently Asked Questions

Sources

10 documents

Each entry below is a document recorded in our verified New York sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

Next step: File your annual report on time
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More for New York LLCs

Ready to Form Your New York LLC?

$39 with Northwest, plus your $200 state fee. Northwest's $39 includes a year of registered agent service.

Affiliate disclosure: We may earn a commission at no extra cost to you.

Form your LLC with Northwest ($39 + state fee)Includes a year of registered agent service. After year one, registered agent service is $125/yr. That enrolls you by default in biennial report filing at $100 plus state fees per report, charged automatically to your saved payment method and cancellable any time.

Prefer to file directly? File yourself at the Secretary of State → ($200 state fee, no service fee)

Not sure which service is right? Compare formation services →

Edmond Hui

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

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