How to form an LLC in New York (2026)

This page is for a person who lives in New York, will do the work from New York, and is choosing between remaining a sole proprietor and filing a domestic New York LLC. It is a filing walkthrough, not a recommendation that every 1099 earner needs an LLC. Compare the structures on LLC vs sole proprietorship.

Short version for 2026: file Articles of Organization on E-Corp, expect $200, and designate the Secretary of State as agent for service of process (an optional New York registered agent can be added). Then budget for the step most states do not have: publication in two county-designated newspapers for six weeks, at county rates, plus a $50 Certificate of Publication within 120 days. After that, calendar the $9 Biennial Statement in the filing month two years out.

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

Articles of Organization cost $200 on the Department of State fee schedule. Publication then costs whatever the two county-designated newspapers charge; rates vary by county, and this page does not invent them. The Certificate of Publication adds $50. Optional expedites run $25 (24 hours), $75 (same day), or $150 (2 hours) per document.

Fees re-checked on the Department of State articles page and LLC fee schedule (Rev. 3/16) on 13 October 2026. The newspapers charge their own fees, and they vary by county and by paper. Ask the county clerk which papers are designated, then ask those papers what they charge. If E-Corp shows a different total at checkout, pay what the portal shows and keep the receipt.

The five-step DIY path

1. Confirm you live and work in New York. This walkthrough is for a person who lives in New York and will do the work from New York. Home-state domestic filing is the default for a one-state operator; a Georgia operator should not treat New York as an upgrade.
2. Gather name, county, and agent details. Have a distinguishable LLC name with “LLC,” “L.L.C.,” or “Limited Liability Company,” the New York county of the office (county name only), designation of the Secretary of State as agent for service of process plus a mailing address for process, an optional New York registered agent if used, and organizer and filer details.
3. File Articles of Organization on E-Corp and pay $200. File online through the Department of State E-Corp system and pay the $200 Articles of Organization fee printed on the DOS articles page and LLC fee schedule. Expedited handling ($25 / $75 / $150) is optional. Keep the emailed filing receipt.
4. Publish and file the Certificate of Publication. Publish in two county-designated newspapers, one daily and one weekly, for six successive weeks, then file a Certificate of Publication with the affidavits annexed and a $50 fee within 120 days of formation. Newspaper rates vary by county.
5. Get an EIN and adopt a written operating agreement. After the state articles are accepted, obtain an Employer Identification Number free on IRS.gov. Adopt a written operating agreement under LLC Law § 417 within 90 days of filing; it is not filed with DOS.

Filing the articles: E-Corp, mail, in person, or fax

Organizers form a New York LLC by filing Articles of Organization under Limited Liability Company Law § 203. Online filing is the Department of State’s E-Corp system: dos.ny.gov/e-corp-online-filing-system-0. DOS says that within minutes of an online filing, an email acknowledgement arrives with the filing receipt attached as a PDF.

The articles ask for a name that includes “Limited Liability Company,” “LLC,” or “L.L.C.,” typed identically everywhere the form asks for it and distinguishable from names on file; the New York county of the office — county name only, no street address (Manhattan is New York County, Brooklyn is Kings County, Staten Island is Richmond County; Bronx and Queens are both borough and county); the Secretary of State designation with a mailing address for process; and the organizer’s signature plus the filer’s name and address. A written name-availability inquiry is $5 per name; a finding of availability is not approval and applies only to the date and time of the search.

Paper still works. Mail the articles and the $200 fee to New York Department of State, Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231 — that is the state’s filing address, not an address for Formation Lane. In-person drop-off is the 6th floor of that building, 9:00 a.m. to 4:30 p.m., Monday through Friday. Fax is (518) 474-1418 with the Credit Card/Debit Card Authorization Form. DOS lists money order, MasterCard, Visa, and American Express as preferred payment methods.

A company already formed somewhere else that wants to transact business in New York files an Application for Authority instead — a different instrument with a $250 fee on the DOS schedule. Filing in Wyoming, Delaware, or Georgia does not move New York work out of New York; that foreign entity still owes New York publication, biennial statements, and tax filings, plus the formation state’s agent and annual report. Overview: Foreign LLC and certificate of authority.

Does a New York LLC need newspaper publication?

Yes. Limited Liability Company Law § 206 requires most new LLCs to publish in two county-designated newspapers, one daily and one weekly, for six successive weeks. Within 120 days of formation, file a Certificate of Publication with the affidavits annexed and a $50 fee. Missing that deadline suspends the LLC’s authority to do business until the certificate is filed.

The newspapers must be designated by the county clerk of the county where the LLC’s office is located: one printed daily, one printed weekly. The published name must match DOS records exactly as set out in the initial articles. Each publisher supplies an affidavit of publication; those affidavits are annexed to the Certificate of Publication you file with DOS. Cross-state process map, with New York as the worked example: LLC publication requirement.

Under § 206, a suspension for missing the 120-day window does not void the LLC’s contracts or make members personally liable, and it is annulled when proof of publication is later filed. That is a cure, not a reason to wait: the LLC lacks authority to carry on business in the meantime. Arts and Cultural Affairs Law § 23.03 exempts certain theatrical production companies. Georgia, Texas, and California LLCs have no newspaper step — see How to form an LLC in Georgia.

Is the Secretary of State my registered agent in New York?

Yes, by statute. The articles must designate the Secretary of State as agent for service of process and give a post office address where the state mails copies of process. A registered agent with a New York address is optional and serves in addition to the Secretary of State. DIY tradeoffs: Registered agent basics for a new LLC.

LLC Law § 203 makes the Secretary of State designation mandatory in every set of articles; the state then forwards process to the post office address you list, which can be inside or outside New York. The current § 203 text also lets the LLC add an email address for notice that process was served electronically. If you name an optional registered agent, the articles must give its New York address and state that it is an agent for service of process. Changing that address later is a Certificate of Change on the DOS schedule — see Change registered agent for an LLC.

Do I need an operating agreement in New York?

Yes. LLC Law § 417 requires members to adopt a written operating agreement before, at, or within 90 days after filing the articles. It is an internal document and is not filed with the Department of State. The law is silent on the consequences of skipping it, and DOS will not draft it. Basics: LLC operating agreement basics.

The operating agreement sets the members’ rights, powers, duties, and obligations among themselves and with respect to the LLC. A single-member LLC still needs one under § 417. Some banks ask for it alongside the filing receipt and EIN letter when opening an account.

The IRS tells applicants to form the state entity first, then obtain an Employer Identification Number; the application on IRS.gov is free. Walk through it on Get an EIN after the state entity exists. Then park operating cash and, if the work calls for it, open a brokerage: First business checking account and First brokerage — and which ones pay sites like this.

When is the New York LLC biennial statement due?

Two years after the articles are filed, then every two years, during the calendar month in which the Department of State filed the original articles. The Biennial Statement fee is $9 and it can be filed online. It is separate from the Tax Department’s Form IT-204-LL fee. Cross-state renewals: LLC annual report and annual registration.

Expedited handling does not apply to the Biennial Statement on the DOS fee schedule. Email reminders require an address on DOS’s Email Address Submission/Update Service.

Separate from DOS, the Tax Department uses Form IT-204-LL for an annual LLC filing fee. tax.ny.gov describes a $25 fee for a disregarded LLC with New York-source income (page updated 31 January 2025), due by the 15th day of the third month after the tax year ends, with no extension. Partnership-taxed LLCs use a table based on the prior year’s New York-source gross income. This guide does not reproduce that table; confirm the current year on tax.ny.gov and with a CPA.

How do I keep track of New York LLC deadlines after filing?

New York has three dates to calendar: the 90-day window to adopt the written operating agreement, the 120-day window to publish and file the $50 Certificate of Publication, and the $9 biennial statement every two years in the calendar month the articles were filed. Add each date the day the state accepts your filing.

The free LLC deadline tracker lists recurring state dates for every state in one place, so you can check yours without signing up for anything.

What do the New York filing terms mean?

Five terms cover most of the filing: Articles of Organization create the LLC, publication is the six-week newspaper notice, the Certificate of Publication proves it, the biennial statement updates the process address every two years, and E-Corp is the state’s online filing system. Plain-English definitions and fees are in the list below.

• Articles of Organization: the one-page state form that creates the LLC ($200 at the Department of State).
• Publication: printing a notice about the new LLC in two newspapers the county clerk picks, once a week for six weeks.
• Certificate of Publication: the $50 filing that proves you did the newspaper step; due within 120 days.
• Biennial statement: a short $9 update of the LLC’s address, filed every two years.
• E-Corp: New York’s free online filing website for businesses.
• EIN: Employer Identification Number — the free federal tax ID from the IRS.

New York LLC FAQ

Do I get an EIN before or after filing?

After the state articles are accepted. The IRS tells applicants to form the state entity first; the EIN application on IRS.gov is free. Walkthrough: Get an EIN after the state entity exists. After the EIN, park operating cash in a dedicated account — see First business checking account.

Should a Georgia operator file a New York LLC by default?

No. This page is for someone who lives and works in New York. A Georgia operator should usually file a domestic Georgia LLC instead: How to form an LLC in Georgia. An out-of-state LLC that does business in New York still faces publication, biennial-statement and tax obligations: Foreign LLC and certificate of authority.

How long does E-Corp take?

DOS says that within minutes of an online filing, an email acknowledgement arrives with the filing receipt attached as a PDF. That is the Department of State’s stated online acknowledgement timing — not a guarantee of any processing SLA. This page does not invent SLAs; confirm on E-Corp at filing time.

What this page does not cover

• Professional service LLCs (PLLC), conversions, or an Application for Authority by an out-of-state company.
• Newspaper price lists. County papers set them.
• A New York tax table for partnership-taxed LLCs. That lives on tax.ny.gov.
• Sales tax, withholding, Unemployment Insurance, or Workers’ Compensation accounts.
• Whether an S corporation election is worth the payroll. That is a CPA conversation after there is real net income.
• Any promise that an LLC prevents a personal guarantee on a bank account or a business card. It usually does not.
• Voluntary dissolution, termination, or cancellation — see Dissolve or cancel an LLC.
• Telling a Georgia operator to file New York as a sophistication upgrade.