How to Form an LLC in New York (2026 Guide)

Last verified: October 30, 2026, against the New York Department of State, the NY Department of Taxation and Finance and the NY Limited Liability Company Law. Fees are re-checked against these official sources regularly and linked below. This guide is general information, not legal or tax advice.

New York’s filing fee is moderate at $200, and its ongoing state fees are small. The catch is a requirement that only a couple of states still have: within 120 days of forming, your LLC must publish a notice in two newspapers, and depending on your county, that can cost more than everything else combined. Here’s the full process.

New York LLC summary

Formation document	Articles of Organization (Form DOS-1336-f)
Filing fee	$200
Expedited handling	24 hours $25 · Same day $75 · 2 hours $150
Newspaper publication	Required within 120 days; then file a Certificate of Publication ($50)
Biennial Statement	$9 every two years
State LLC fee (tax department)	$25 and up, only if the LLC has New York-source income
Agent for service of process	The Secretary of State (automatic); a separate registered agent is optional
Where to file	NY Department of State (online through e-Corp)

Step 1Find an available name

The name must contain Limited Liability Company, LLC or L.L.C., and it has to be distinguishable from LLCs, corporations and limited partnerships already on file.

New York keeps a long list of words you can’t use at all, including attorney, corporation, incorporated, partnership and chamber of commerce. Others need approval from a state agency first, such as bank, insurance, trust, mortgage, finance, academy, school and university. The full list is on the Department of State’s website.

You can search existing names in the state’s business database, but the Department of State cautions that the search isn’t an official ruling on whether your name will be accepted.

Step 2Understand how New York handles your registered agent

New York works differently from most states. Your Articles automatically make the New York Secretary of State your LLC’s agent for service of process: if someone sues the LLC, they serve the Secretary of State, who forwards the papers to the address you provide.

So in New York, a separate registered agent is optional. You must give a mailing address where the state can forward legal papers. Many owners still hire a registered agent service so that address isn’t their home and nothing gets missed.

Step 3File the Articles of Organization

File online through the Department of State’s e-Corp system, where you’ll typically get an emailed filing receipt within minutes, or mail the form with the $200 fee to the Division of Corporations in Albany. The state no longer accepts filings by fax. The Articles list:

the LLC’s name and the county where its office will be,
the Secretary of State as agent, with the address where legal papers should be forwarded, and
optionally, a registered agent and an email address for service notices.

The county matters more than it looks: it determines where your LLC publishes its notice in the next step.

For paper filings, New York doesn’t publish a standard processing time. You can pay for faster handling: $25 for 24 hours, $75 for the same business day, or $150 for two hours (hand-delivered). Expedite fees are non-refundable, even if your document is rejected.

Step 4Complete the publication requirement

This is the step that sets New York apart. Within 120 days after your Articles take effect, you must:

Get the names of two newspapers from the county clerk in your LLC’s county: one daily and one weekly.
Publish a notice of formation (or a copy of the Articles) in both papers once a week for six weeks in a row. The name in the notice must match the state’s records exactly.
Collect an affidavit of publication from each newspaper.
File a Certificate of Publication with the affidavits and the $50 fee.

Budget for this. The newspapers set their own prices, and the state doesn’t publish them. Costs vary widely by county, so call the papers the county clerk names for quotes before you choose your LLC’s county address.

If you miss the deadline: your LLC’s authority to do business is suspended until the Certificate of Publication is filed. Contracts it has already made stay valid, and filing the certificate later lifts the suspension.

Step 5Keep up with the Biennial Statement and state fee

Biennial Statement: every two years, during the month your LLC was formed, file a Biennial Statement online with the Department of State. The fee is $9. If it isn’t filed, your LLC shows as past due in the state’s records.
LLC filing fee: if your LLC has New York-source income, it owes an annual filing fee to the Department of Taxation and Finance on Form IT-204-LL. A single-member LLC pays $25; for multi-member LLCs taxed as partnerships, the fee scales with the prior year’s New York gross income, from $25 up to $4,500. It’s due by the 15th day of the third month after the tax year ends (March 15 for calendar-year LLCs).

Step 6Handle the remaining setup

Operating agreement: not filed with the state, but have one in writing, even for a single-member LLC.
EIN: free from the IRS.
Assumed name: doing business under another name requires a Certificate of Assumed Name ($25).

Total cost of a New York LLC

Articles of Organization	$200
Newspaper publication	Varies by county (set by the newspapers)
Certificate of Publication	$50
Biennial Statement	$9 every two years
LLC filing fee	$25–$4,500 a year, only with New York-source income

Beneficial ownership reporting: does it apply to you?

New York’s LLC Transparency Act took effect on January 1, 2026, but as the Department of State applies it, it covers only LLCs formed under the laws of another country that register to do business in New York. A standard New York LLC, or one formed in another U.S. state, is exempt. A broader version that would have covered all New York LLCs passed the legislature but was vetoed in December 2025.

Filing yourself vs. using a service

The Articles themselves are simple, and the $200 fee is the same either way. The real work in New York is the publication process. Some formation services will arrange the newspaper notices for you, which can save time, but compare their price against the quotes your county’s newspapers give you directly.

Frequently asked questions

Is the New York publication requirement really mandatory?

Yes. It’s in the LLC Law. If it isn’t completed within 120 days, the LLC’s authority to do business is suspended until it is.

Why does the county I choose matter?

Your LLC publishes in newspapers designated by that county’s clerk, and prices vary a lot from county to county.

Do I need a registered agent in New York?

No. The Secretary of State automatically serves as your LLC’s agent for legal papers. A registered agent is optional.

How often do I file reports in New York?

Every two years: the Biennial Statement ($9) during the month your LLC was formed.