How to Start an LLC in New York (NY LLC 2026)

A limited liability company in New York enjoys the most benefits. It is less complicated to form, has less documentation, and has more tax benefits. Having an LLC in New York requires a set of important steps. We have shared all the points you need to know on this page; read them before starting an LLC in New York.

If you are new to this business world, it may be helpful to hire a professional service. Many top-rated services offer their basic formation package at $0. Below, we shared a video tutorial about setting up your LLC. Watch it before you start processing your papers. :)

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How to Start an LLC in New York

An LLC (aka Limited Liability Company) is a hybrid business entity combining a corporation’s characteristics with a partnership or sole proprietorship. It separates your personal assets from your business assets, thus giving you personal asset protection. For an LLC, members' personal assets are not affected by business debts. However, in some cases, if the LLC is sued for business debts, courts might pierce the corporate veil and use the owner's personal assets to meet their corporate liabilities.

If you wish to start an LLC, you must file your Articles of Organization with the State and pay a filing fee of $200. While it's the most important step, it's not the only one. There are 5 other crucial steps to follow to get your LLC formed in New York. Below are all 6 steps that explain everything you need to do to start a New York LLC in 2026. Let's get started!

Step 0Decide on the Structure and Nature of the Business

Before you start filing your LLC in New York, you must decide on the structure of your LLC (whether it is a Single-member or a Multi-member LLC). A single-member LLC is a business structure where only one individual runs the company. This type of limited liability company (LLC) provides legal protection to its owner and enables them to operate their business while taking advantage of certain tax benefits. In contrast, a traditional multi-member LLC must have at least two members involved in the company’s management and ownership.

For both types of structures, the process of establishing is the same in New York. The tax burden might be different if you chose a different tax structure while filing the Articles of Organization.

LLC vs S-Corp

An LLC is a business structure that has the right to elect any tax structure. Despite having a pass-through tax advantage, many LLCs, for several reasons, elect a different business structure for tax purposes. An S-Corp is one of those business structures that LLCs can elect. The S-Corporation is a type of corporation that is less complicated than a C-Corporation and has vast tax benefits.

With an S-Corp, the LLC can still enjoy a pass-through taxation. However, the federal income tax will be calculated on the basis of the salary of the owner and the return he/she gets on their share of the company. There is no corporate income tax or problem of double taxation in an S-Corp. A single-member or a multi-member LLC can elect an S-Corp tax structure. However, in the case of a multi-member LLC, make sure that the number of members does not exceed 100 to be an S-Corp.

If you have a single-member LLC, electing an S-Corp can save a chunk of tax for you. As a single-member LLC, the owners have to pay about 15.3% self-employment tax. However, if you have an S-Corp tax structure, no SE tax is payable by the LLC. Read more on what tax forms LLCs file.

Step 1Decide on a Name for Your New York LLC

The first step while forming a limited liability company in New York is to give a proper name to your LLC. Before you name your business, you must know that the name should be easy to remember, available in the state, and follow all the LLC naming guidelines.

LLC Naming Guidelines in New York

There are a few specific requirements all LLCs in New York have to follow while naming their Company. Some of the most important requirements are as follows:

• Your business name should be available, and no other existing business in New York can have the same name.

• "Limited Liability Company", "LLC", "LC", "L.C.", and "L.L.C." - any one of these has to be used as a suffix in your business name.

• You cannot use any name for your business that is confusing or misleading. Terms such as "Treasury", "State Department", "FBI", "CIA", etc. shouldn't be included.

• Terms like "Bank", "University", "Attorney", "Doctor", etc., can be added only after the additional requirements by the New York State Government are fulfilled.

• (Optional) It's better to name your business something for which your desired domain is available.

Reserve Business Name for Future

If you do not wish to file your LLC right now but want to hold the name you have decided on, then you can reserve your LLC name for 60 days. To keep the name, you must file a name reservation application and pay $20 to reserve your name with the New York Secretary of State.

Doing Business As (DBA) or Trade Name

Once you have a legal name for your LLC, you can register it. However, it is not mandatory. You can, instead, use DBA, Fictitious Name, or Trade Name. In that case, you must register a Certificate of Assumed Name with the Department of State, along with the filing fee of $25.

Step 2Assign a Registered Agent in New York

The second step to forming an LLC in New York is to appoint a Registered Agent. However, New York is one of those states where appointing a registered agent is optional. You may or may not appoint one (Section 301: NY LLC Law), but it is recommended to have one to avoid legal complexities in future.

A registered agent is a person or business entity working on your LLC's behalf. This person or business will receive important tax forms, legal documents, all notices of lawsuits, and other official government correspondence in New York. Hence, hiring a competent New York Registered Agent for your LLC is recommended.

Make sure your registered agent has a physical street address in New York. This address might be used to receive any legal documents. Most LLC formation companies also provide registered agent services. Below are two great LLC formation services; even if you buy their cheapest plan, you also get registered agent service and other services at a very reasonable price.

LLC Service Our Rating Top Features Pricing

#1 Top Pick

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• 1-day rush filing (add-on)
• Attorney help (legal plan)
• Established reputation

$0 + State Fees

Start My LLC

4.5

• Free RA service for a year
• Customised LLC Package
• Transparent pricing

$39 + State Fees

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These two are our top recommendations for LLC service, as they are competent and authorized to conduct business in New York. Some LLC formation services also offer standalone New York registered agent services. You can purchase only Registered Agent services without purchasing any other LLC formation services. This standalone service might become handy if you are doing it yourself and don't want to disclose your home address.

Registered Agent Consent Application

In New York, there is no separate Consent Letter to be produced to the Secretary of State. This consent letter assures that the Registered Agent has given their nod for the service of process as an Agent. They can reject the appointment, too, by filing a Rejection of Appointment. At the time of change of Registered Agent (or the name or address), the new Registered Agent has to sign the consent letter. It comes with the Application form to Change the Registered Agent. The filing fee of $30 should be paid for it.

Step 3File Articles of Organization in New York

The third and most important step in forming an LLC is to file the Articles of Organization. This New York Articles of Organization is a legal document that is required to register your business with the New York Secretary of State. It costs $200 (by mail and online) to file your formation certificate in New York. (Read more on LLC costs in New York).

The Articles of Organization include details like the name of the LLC, the registered agent's name, address, and the company's structure (member-managed or manager-managed). Before hiring employees in New York LLC, one should know the rules and regulations thoroughly. Also, if you are expanding your existing business (an LLC) in other states to New York, you must register as a New York Foreign LLC.

How to File Online

Go to the Secretary of State Online Service. You will get the online service page. If you already have a NY Gov ID, you can log in to the portal by clicking on the 'Log in to User Account' button below. If you want to create your account, you can register and directly start filing your LLC by clicking on the "Online Filing" button below. Read more about the New York Articles of Organization for online registration.

Online Filing

Log in to the User Account

How to File by Mail

If you prefer filing real-life forms for your LLC registration in New York, you can download the PDF Form. Read the form thoroughly, fill it out, and send it to the address mentioned below.

Mailing Address: New York State Department of State, Division of Corporations,
State Records and Uniform Commercial Code, One Commerce Plaza,
99 Washington Avenue,
Albany, New York 12231

In-person: New York State Department of State, Division of Corporations,
State Records and Uniform Commercial Code, One Commerce Plaza,
99 Washington Avenue,
Albany, New York 12231

Fax: (518) 474-1418

Processing Time: Normally, it takes around 5-7 business days to get your LLC formed in New York. The expedited processing is available at $25 for 24-hour, $75 same-day, $150 for 2-hour processing. However, the document processing time can be changed due to various factors.

Step 4Meet New York LLC Publication Requirements

Every LLC in the state of New York needs to publish a notice in two separate newspapers (one daily & one weekly) within 120 days of the formation. There are some New York publication requirements every LLC must follow. This notice of publication should be published for 6 weeks continuously. LLCs cannot choose any newspapers. The papers must be approved by the local county clerk of the county where your LLC is located (according to the Articles of Organization). After the publication, LLCs will receive one affidavit of publication from each publisher.

To file the Certificate of Publication, LLCs need to submit the Certificate of Publication form along with the Affidavits of publication received from the publishers to the following office,

Download Certificate of Publication Form

Fees: A non-refundable fee of $50 should be paid as publication costs to the Department of State, New York. The publication fee is around $1500 plus $200-$500 upstate in New York. However, you can save this money with the help of a New York Registered Agent service. Publication is based on the county where the LLC's designated office is located. So, the publication cost varies based on the county. Hence, listing an Albany-based registered agent's address can save a lot of money than listing other county (comparatively expensive) based address.

Mail To: New York Department of State
Division of Corporations
One Commerce Plaza,
99 Washington Avenue,
Albany, NY 12231

Step 5Create Your LLC Operating Agreement in New York

Moving on to the fourth step, creating your operating agreement. An operating agreement is an internal document that legally outlines the proprietorship and operating procedures of your LLC. For an LLC with your spouse, you need an operating agreement for that. This document is vital as it ensures that all business owners are on the same page regarding how they operate, thus reducing future conflicts.

When it comes to creating a New York LLC Operating Agreement, the state does require you to have a comprehensive operating agreement. The operating agreement has to be created before, at the time of filing, or within 90 days of filing the articles of organization. This document would be useful if you want to dissolve New York LLC later.

Step 6Filing a New York LLC EIN

The Employer Identification Number (aka EIN) is a nine-digit number given by the Internal Revenue Service (IRS) to make it easier to identify the type of business for tax purposes and taxes in general. The EIN is necessary for any active business or any form of business, for that matter.

For an LLC in New York, an EIN is required when the LLC hires employees. Apart from that, banking services, tax filings, and many other government documents require an LLC to obtain an EIN in New York. On the other hand, if your LLC is based in another state (home state) and you are expanding your business in New York, you must get an EIN to establish a Foreign LLC in New York.

To obtain an EIN (aka FEIN), one has to fill out a form (Online or by mail) and submit it to the IRS. Enter details of your LLC, and finally, complete the form and send it to the address given. You can also get an EIN Assistant to help you with the process.

Mail to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999

Fax: (855) 641-6935 | Fee: Free

After Starting Your New York LLC

After forming your LLC, there are still some things that you will need. The most important thing is to separate your business and personal assets. LLCs have limited liability protection that protects your personal assets from business liability. This is called a corporate veil. However, the corporate veil can be lifted or pierced by the court if the LLC is sued. In that case, the owners of the LLC become personally liable for their corporate debts. A few things, like appointing a legit registered agent, having enough capital, and filing all the major documents with the state, can save the LLCs from being pierced through the corporate veil.

BOI Report Filing

Previously (since 2024), as per the Corporate Transparency Act, every U.S. domestic and foreign LLC registered under the United States government, had to file a Beneficial Ownership Information (BOI) report to the FinCEN. However, on March 26, 2025, the FinCEN removed all U.S. domestic businesses to file BOI reports.

In a recent Press Release, published by the FinCEN on 11 August. 2026, the BOI report filing rule has been removed for all the domestic and foreign businesses under U.S. government. The final rule is effective on its publication in the Federal Register - stated by the FinCEN authority on their official website on August 11, 2026. For more details, read our latest report on Corporate Transparency Act and BOI Filing.

In New York, the LLC Transparency Act (NY LLCTA), effective from January 1 2026, has said that any non-US entity doing business in New York will be liable to disclose their beneficiary ownership details (BOI Exemptions in NY). They have to file BOI Report before January 2027. However, the rule for the domestic LLCs operating in New York remains the same as FinCEN. The filing fee is $25. Check Beneficial Owner Disclosure for more details.

Apart from that, there are a few things you need to take note of,

• Get a company business bank account, business credit card, and other business accounting tools. Even if you have an informal business structure, after registering your business, you need to have proper business accounting tools.

• File New York business permits & licenses. Besides, get the details of the business licenses you need before you obtain them. To run legitimate businesses, it is mandatory to have licenses.

• Get general liability insurance and professional liability insurance with coverage for employees. Now, even for a simple business structure, you need to protect your employees.

• File a New York LLC Biennial Report every 2 years.

This page has provided you with steps for LLC formation and filing processes. You now have to remember upcoming filing deadlines and filing fees or filing costs, including fees for late filings, to make sure your LLC is up-to-date.

The LLC formation processing time in New York is 5-7 business days to get your LLC formed in New York. The expedited processing is available at $25 for 24-hour, $75 same-day, $150 for 2-hour processing. Check how long it takes to form an LLC to know about the tentative timelines.

Cost of Starting an LLC in the State of New York

LLCs can be formed for a very low price, considering they have the pass-through taxation. Apart from the mandatory state filing fees, you don't have to bear additional service charges if you do it yourself. The following are the fees and taxes LLCs in New York must pay to register and run a business in the state. Forming an LLC is no doubt cost-effective compared to other business structures. However, the fees and charges (tax-deductible) that you must pay to the state, such as name reservation fee, name filing fee, LLC filing fee, and Franchise Tax & Sales Tax (If applicable). Here are the main fees and taxes you must pay while forming your limited liability company in New York,

New York LLC Annual Filing Fee

LLCs in New York have to pay an annual filing fee. This is one of the major recurring costs New York LLCs have to pay. Form IT-204-LL has to be filed by LLCs that have income, gain, or loss in a year. It is an annual filing and is due on or before the 15th day of the third month following the close of your calendar or fiscal tax year. If the filing date is on holiday or weekend, the next business day will be the filing date.

The annual filing fee is $25. However, it is not fixed for all the businesses. According to the law, the fee is based on the New York source gross income (minimum $1 million) for the tax year immediately preceding the tax year for which the fee is due. (Source: Department of Taxation and Finance).

New York source gross income is defined as the sum of the LLC members' shares of federal gross income. The said gross income should be the amount without anu allowance or deduction. Approximately the LLC annual filing fee starts from $25 and can go up to $4500 based on the New York source gross income.

In New York, a Biennial Report has to be produced every 2 years. It costs $9. Also, the State of New York requires LLCs to pay a Sales Tax of 4% every year. Other than this, there are business insurance coverage costs. Read our guide on LLC costs in New York for more information.

New York Foreign LLC

If you are interested in forming a Foreign LLC in the state of New York, then you need to file the Certificate of Foreign LLC with the New York Secretary of State. Foreign LLCs allow you to operate your business in more than one state. Along with the Certificate of Foreign LLC, you need to submit some more documents, like the Certificate of Good Standing, etc., to the New York SOS to form your foreign LLC in the state of New York. To know more in detail, check out our guide on New York Foreign LLC.

New York LLC Formation Review

Time needed: 5 minutes.

Just to recap, here are the easy steps again when forming an LLC in New York. Click on the steps in this list to read the full details.

1. Name your New York LLC

   The first thing you must do is choose a company name, which should be unique, easy to find, and available in the state.
   

2. Choose a Registered Agent

   In New York, it is mandatory to select a registered agent for your LLC. Get a professional Registered Agent from LLC formation services to get things done hassle-free.
   

3. File a Formation Certificate

   Filing a formation certificate is necessary when forming a limited liability company in New York. Depending on the state, it could be called any of the following: Certificate of Formation, Articles of Organization, or Certificate of Organization.
   

4. Meet the Publication Requirements

   In New York, a notice of LLC formation should be published in an approved newspaper. This is a mandatory task for all newly established LLCs.
   

5. Create an Operating Agreement

   An operating agreement is a mandatory requirement in New York and every LLC has to create it when forming an LLC to avoid future conflicts.
   

6. Get an EIN

   The Employer Identification Number (EIN), also called Federal Tax Identification Number, serves to identify a business entity, like a Social Security number, but for a company.
   

F.A.Qs

In Conclusion

When it comes to forming an LLC in New York, it is much simpler than other business structures. In New York, starting a small business or a start-up is easy because of its diverse resources. For small budget holders, forming a limited liability company is desirable. The steps explained in this article are generic steps for starting a business in New York. It is recommended to consult an attorney or service provider.