How to Form an LLC in New York City, NY — 2026 Filing Guide

Required?

Yes

Who can serve

The NY Secretary of State is the default statutory agent for service of process. An additional registered agent with a NY street address may be designated on the Articles — this can be a NY resident individual or a registered NY business entity.

Can I serve myself?

Yes

Commercial RA cost

~$125/yr

If you designate a registered agent on the Articles of Organization, that address appears on the public NY DOS record. Many NYC founders use a commercial RA service ($50–$150/yr) to keep their personal address off the record and ensure legal mail is received reliably.

Renewing or switching? Compare standalone registered agent services — Northwest, Harbor Compliance, Registered Agents Inc., InCorp, and more.

1. ⚠️ FIRST: Understand and budget for NY's publication requirement Before filing anything, know that New York law (LLC Law § 206) requires every LLC to publish a notice of formation in two county-designated newspapers for six consecutive weeks within 120 days of Articles approval. For New York City (Manhattan/New York County), this costs $700–$2,000+. Call or email the county-designated newspapers to get current quotes BEFORE paying the $200 filing fee. If the publication cost is a dealbreaker, consider forming in a state without this requirement (though you'll still owe NY obligations if operating in NY) or forming upstate (Albany County costs $100–$300 for the same requirement).
2. Search name availability on the NY DOS business entity database Search the NY DOS Corporation and Business Entity Database at apps.dos.ny.gov/publicInquiry/ to confirm your desired name is available. The name must include a valid LLC designator and must not be deceptively similar to an existing NY entity. Optional: reserve the name for 60 days ($20) if you need time before filing.
3. Appoint a registered agent (optional but recommended) Every NY LLC automatically has the NY Secretary of State as its statutory agent for service of process. You may additionally designate a registered agent with a NY street address. Most NYC-based LLCs use a commercial RA service ($50–$150/yr) to receive legal mail privately and keep a personal address off the public DOS record.
4. File Articles of Organization ($200) with the NY Department of State File Articles of Organization (Form DOS-1336) through the NY Business Express portal at businessexpress.ny.gov or by mail. The form requires the LLC name, the county of the principal office in NY, and organizer signature. Pay the $200 filing fee by credit card online. Standard processing: 5–7 business days. 24-hour expedited processing available (+$25).
5. Identify designated newspapers for your NYC county and obtain publication quotes After Articles approval, identify the two newspapers designated by your county. For Manhattan (New York County), the NY DOS designates specific papers that rotate — check the DOS website or the county clerk's office for current designees. Contact both newspapers to obtain current quotes. NYC-area papers typically charge $700–$2,000+ total for the six-week notice. Begin publication within 120 days of the Articles' effective date.
6. Complete six-week newspaper publication run Each newspaper must publish the LLC formation notice once per week for six consecutive weeks. After the run, each newspaper provides an Affidavit of Publication. Retain both affidavits — they are required when filing the Certificate of Publication with the NY DOS.
7. File Certificate of Publication with the NY DOS ($50) Submit the Certificate of Publication along with both affidavits of publication to the NY Department of State. Pay the $50 filing fee. This step must be completed within 120 days of the Articles' effective date. Failure to file on time suspends the LLC's authority to conduct business in New York — a serious consequence for an active NYC business.
8. Adopt an Operating Agreement within 90 days NY LLC Law § 417 requires the LLC to adopt a written Operating Agreement within 90 days of filing the Articles. The OA governs membership percentages, voting rights, profit and loss allocation, member admission/exit, and dissolution. Multi-member LLCs should have all members execute the OA before any capital contributions or business decisions.
9. Obtain an EIN from the IRS After the Articles of Organization are approved, apply for an EIN at irs.gov/ein. The online application takes under 15 minutes and provides the EIN immediately. Print the CP 575 EIN Confirmation Letter for bank account opening and tax filings.
10. File NY IT-204-LL and pay the annual LLC filing fee All NY LLCs with NY source income must file Form IT-204-LL and pay the annual LLC filing fee. The minimum is $25 (under $100K NY source gross income). Due by March 15 each year for calendar-year LLCs. Register with the NY Department of Taxation and Finance at tax.ny.gov.
11. File Biennial Statement every two years File the Biennial Statement with the NY DOS every two years by the last day of the LLC's anniversary month ($9 fee). Failure to file results in 'past due' status in the DOS database, which can impede banking and contracting.
12. Open a business bank account Bring your EIN Confirmation Letter, Articles of Organization, Certificate of Publication, and Operating Agreement to the bank. A separate business account is the single most important step in maintaining the LLC's liability shield.

New York Limited Liability Company Law (N.Y. LLC Law §§ 101 et seq.); § 203 (formation); § 206 (publication requirement); § 301 (registered agent); § 417 (operating agreement); Tax Law § 658(c)(4) (IT-204-LL filing fee); Tax Law § 800 et seq. (MCTMT); IRS Rev. Rul. 77-137 and subsequent guidance on single-member LLC tax treatment.

Direct filing portal: https://businessexpress.ny.gov/

Formation context

Who should form in New York?

Recommended for

New York City-based founders, consultants, and small business owners in all five boroughs; Media, finance, real estate, and professional services businesses headquartered in NYC; Founders targeting the 'New York LLC publication requirement' search intent who need a definitive guide to the process and costs

Tax treatment (default)

Pass-through by default at the federal level: single-member LLCs are disregarded entities (Schedule C); multi-member LLCs are partnerships (Form 1065). New York does not impose a corporate franchise tax on LLCs, but the annual LLC filing fee (IT-204-LL) applies based on NY source gross income. NYC-based LLCs with employees may also owe the Metropolitan Commuter Transportation Mobility Tax (MCTMT).

Foreign LLCs operating in New York must also comply with NY's publication requirement. Form in the state where you actually do business. If you form outside NY but operate in NYC, you pay both states' fees AND still owe the NYC-area publication cost.

FAQ

Common New York (New York City) LLC formation questions

Still deciding between an LLC, sole proprietorship, S-Corp, or C-Corp? Our entity-type comparison breaks down formation cost, tax treatment, liability shield, and compliance complexity for all four structures side by side.

Once your LLC clears ~$80K in annual net profit, an S-Corp election (IRS Form 2553) typically saves $5,000–$15,000/year in self-employment taxes by splitting owner income into a W-2 salary + tax-free distributions. The election is free — Form 2553 has no IRS filing fee. The key decision factors: your net income level, a defensible reasonable-compensation salary, and the 75-day Form 2553 filing window after LLC formation.

Already operating as a sole proprietor, or wondering whether a cheap county DBA filing ($10–$100) is enough instead of forming an LLC? A DBA lets you operate under a trade name — but provides zero liability protection. Our DBA vs LLC comparison breaks down exactly when a DBA is sufficient and when you need a state LLC filing.

Missing your annual report deadline triggers late fees and — if left long enough — administrative dissolution, which voids your LLC's liability shield until reinstated. Know your New York deadline, fee, and the consequences of missing it.

Also see the LLC annual report requirements hub for state-by-state deadlines, fees, late penalties, and reinstatement rules.

If your LLC opens an office, hires employees, or regularly does business in another state, you must foreign-qualify there — or face fines, back taxes, and loss of standing to sue. Our foreign qualification guide covers when you need it, how to file a Certificate of Authority, and what it costs.

Your Articles of Organization are filed — now make your LLC operational. Four actions every new LLC owner needs to take:

Formation gets your LLC into existence; contracts, trademark protection, operating agreement review, and vendor-document review keep it usable. Compare subscription and per-document legal platforms before you rely on a template or pay a local attorney retainer.

Commingling personal and business funds is the #1 way LLC owners lose their liability shield. A separate business account — in your LLC's legal name, with your EIN — is the foundational act of corporate formality. Mercury, Novo, Bluevine, Relay, and Found open same-day with no monthly fees. Compare online banks vs. Chase and Bank of America.

How you pay yourself depends on your LLC's tax classification — not what you call the transfer. A disregarded single-member LLC pays via owner draw with SE tax on all net profit. An S-Corp-elected LLC splits income between a W-2 salary (FICA applies) and tax-free distributions. Getting this wrong triggers IRS audit risk and SE-tax errors.

Single-member LLCs file Schedule C with their personal Form 1040 (due April 15). Multi-member LLCs file Form 1065 by March 15. S-Corp-elected LLCs file Form 1120-S by March 15. Know your form, your deadline, and the common deductions — home office, vehicle, retirement contributions, and startup costs — before your first April filing.