Fees
New York LLC formation costs
$200 to form + $100–$300 publication (Albany County typical) + $50 Certificate of Publication = ~$350–$550 first-year cost (before registered agent service); biennial statement $9 every 2 years
| Fee | Amount | Notes |
|---|---|---|
| Articles of Organization filing fee | $200 | One-time state filing fee payable to the New York Department of State via the DOS Business Express portal or by mail. Standard processing is approximately 5–7 business days; certified copies cost additional. |
| Publication requirement — newspapers (Albany County) | $100–$300 typical | Albany County designates two lower-circulation newspapers for LLC publication. The six-week run in both papers typically costs $100–$300 total — a dramatic difference from NYC-area counties where the same requirement costs $1,500–$2,000. This cost differential is Albany's primary advantage over forming in Manhattan or other NYC boroughs. |
| Certificate of Publication filing fee | $50 | After publishing in both newspapers for six consecutive weeks, the LLC must file the Certificate of Publication with the NY DOS. The $50 fee is in addition to the newspaper costs. Must be filed within 120 days of the Articles' effective date to avoid suspension of business authority. |
| Biennial Statement | $9 every 2 years | Filed with the NY DOS every two years by the last day of the LLC's anniversary month. Keeps the entity in good standing. Failure to file results in 'past due' status in the DOS database, which can block bank accounts, contracts, and financing. |
| NY LLC Annual Filing Fee (Form IT-204-LL) | $25 minimum; up to $4,500 | Annual fee based on NY source gross income: $25 (<$100K), $50 ($100K–$250K), $175 ($250K–$500K), $500 ($500K–$1M), $1,500 ($1M–$5M), $3,000 ($5M–$25M), $4,500 ($25M+). Due by the 15th day of the third month after the close of the tax year (typically March 15 for calendar-year LLCs). Not a franchise tax — applies to pass-through LLCs. |
| Expedited filing (optional) | $25 for 24-hour processing | The NY DOS offers expedited processing for an additional fee. Standard online processing is 5–7 business days; 24-hour expedited adds $25. |
| Name reservation (optional) | $20 | NY LLC Law § 206-A allows name reservation for 60 days. Most filers proceed directly to filing Articles once name availability is confirmed. |
| EIN application | Free | IRS Form SS-4 — free online at irs.gov/ein. No state fee. |
Affiliate slot
Form your LLC with a service
LLC formation services — Bizee primary placement.
Requirements
What you need to know before filing
- Name must contain 'LLC', 'L.L.C.', 'Limited Liability Company', 'Limited Company', or 'LC' — New York accepts any of these designators.
- A registered agent with a New York street address (or a registered NY business entity) must be named in the Articles of Organization; the NY Secretary of State is automatically designated as a statutory agent for service of process.
- Articles of Organization (Form DOS-1336) are filed with the New York Department of State — online filing is available through the DOS Business Express portal.
- Publication requirement: within 120 days of Articles approval, the LLC must publish a notice of formation in two newspapers for six consecutive weeks in the county of its principal office. Albany County publication typically costs $100–$300 total — far less than NYC-area counties ($1,500–$2,000). Failure to comply suspends the LLC's authority to transact business in NY.
- After completing publication, a Certificate of Publication must be filed with the NY DOS ($50 filing fee).
- An Operating Agreement is strongly recommended and, for multi-member LLCs, governs membership rights, profit allocation, voting, and dissolution. It is not filed with the state.
- Biennial Statement must be filed with the NY DOS every two years ($9 fee) to keep the LLC in good standing.
- NY LLCs are not subject to the NY State corporate franchise tax (Article 9-A); LLCs are pass-through entities taxed at the member level. However, LLCs with NY source income must pay the annual LLC filing fee (Form IT-204-LL), which ranges from $25 to $4,500 based on gross income from NY sources.
- Albany-based LLCs are NOT subject to the NYC Metropolitan Commuter Transportation Mobility Tax (MCTMT) — the MCTMT applies only to employers operating in the NYC metropolitan commuter transportation district (NYC counties and designated suburban counties). Albany is outside the MCTD.
- EIN (Employer Identification Number) from the IRS is required to open a business bank account and for federal and state tax filings.
- Foreign LLCs (formed in another state but operating in NY) must file a foreign LLC application with the NY DOS and also comply with the publication requirement in the county of their principal NY office.
Documents
What you'll need to file
- Articles of Organization (Form DOS-1336) — filed with the NY Department of State. Requires LLC name, county of principal office, and organizer signature. The NY Secretary of State is the default statutory agent for service of process; you may also designate a registered agent with a NY street address.
- Operating Agreement — not filed with the state but governs member rights, profit allocation, management structure, and dissolution. Required for multi-member LLCs; strongly recommended for single-member LLCs. NY LLC Law § 417 requires the LLC to adopt a written operating agreement within 90 days of filing.
- Affidavit of Publication — provided by each newspaper after the six-week run. Two affidavits required (one per newspaper); submitted to the NY DOS along with the Certificate of Publication.
- Certificate of Publication — filed with the NY DOS after both newspapers have issued their affidavits. $50 filing fee. Must be filed within 120 days of the Articles' effective date.
- IRS SS-4 (EIN Application) — completed online at irs.gov/ein after the Articles of Organization are filed. Print the EIN Confirmation Letter (CP 575) for bank account opening.
- NY IT-204-LL (Annual LLC Filing Fee) — due March 15 each year for calendar-year LLCs. Filed with the NY Department of Taxation and Finance.
- Business bank account documentation — EIN letter, Articles of Organization, and Operating Agreement.
Registered agent
Who receives legal mail for your LLC
Required in every state. Florida requires a physical FL street address.
- 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. Albany-based founders who use a home address as their RA will have that address on the public record. Commercial RA services ($50–$150/yr) preserve privacy.
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Need a registered agent?
Commercial RA service — Northwest Registered Agent placement.
Process
How to form a LLC in New York
Sequential — each step gates the next.
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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 or reserved name. Optional: reserve the name for 60 days ($20) if you need time before filing.
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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 on the Articles. Albany-based founders often self-serve from a business or office address in Albany County. If you use your home address, it appears on the public DOS record.
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File Articles of Organization 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, county of the principal office in NY (Albany County), and organizer signature. Pay the $200 filing fee online. Standard processing is 5–7 business days; 24-hour expedited processing is available for an additional $25.
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Identify Albany County designated newspapers and order publication The NY DOS designates two newspapers per county for LLC publication. For Albany County, contact the Albany County Clerk's office or check the NY DOS website for the current designated newspapers. Albany County papers typically charge $100–$300 total for the six-week run — a significant advantage over NYC-area counties. Begin publication within 120 days of the Articles' effective date.
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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 DOS.
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File Certificate of Publication with the NY DOS 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.
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Draft an Operating Agreement 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 rules, and dissolution. Single-member LLCs still benefit from a written OA to reinforce liability separation and satisfy bank requirements.
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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 EIN Confirmation Letter (CP 575) for bank account opening and tax filings.
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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 fee 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. Albany-based LLCs are NOT subject to the MCTMT surcharge that applies to NYC metro employers.
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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). The statement updates the LLC's registered agent address and principal address on the public record. Failure to file results in 'past due' status in the DOS database.
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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.
Annual obligations
What your LLC owes every year
Year-2+ costs most formation guides omit.
| Obligation | Due date | Fee | Consequence if missed |
|---|---|---|---|
| Biennial Statement | Last day of anniversary month every 2 years | $9.00 | Past-due status on the NY DOS public record; can impede banking, contracting, and licensing. |
| NY LLC Annual Filing Fee (Form IT-204-LL) | 15th day of 3rd month after close of tax year (March 15 for calendar-year LLCs) | $25.00 | Penalties and interest for late filing. |
Provenance
Statute basis & official sources
Last verified 2026-05-06.
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); IRS Rev. Rul. 77-137 and subsequent guidance on single-member LLC tax treatment.
Direct filing portal: https://businessexpress.ny.gov/
If you skip the LLC
- Operating as a sole proprietor with no LLC means unlimited personal liability — a business debt or lawsuit can reach your personal assets (home, savings, car).
- Without an LLC, the business name is not protected in New York; another entity can register the same name and force a rebrand.
- Sole proprietors lose the ability to elect S-corp tax treatment (available to LLCs) once revenue justifies it, forfeiting potentially thousands annually in self-employment tax savings.
- Banks, payment processors, and commercial landlords routinely require an EIN and formal business entity for account opening and lease execution.
- Failure to complete the publication requirement within 120 days suspends the LLC's authority to conduct business in New York. Albany County's low publication cost makes non-compliance especially avoidable — but the legal consequence is identical to the high-cost NYC scenario.
Formation context
Who should form in New York?
- Recommended for
- New York residents forming a business with a principal office in Albany or the Capital Region; Founders specifically seeking lower publication costs vs. NYC-area counties; State government contractors, professional services, and consulting firms based in Albany
- 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. Albany-based LLCs are not subject to the NYC MCTMT surcharge.
If you live outside New York but form here, you will likely need to register as a foreign LLC in your home state as well. Foreign LLCs operating in New York must also comply with NY's publication requirement in the county of their NY principal office. Form in the state where you actually do business.
FAQ
Common New York (Albany) LLC formation questions
How much does it cost to form an LLC in Albany, New York?
Albany County offers the most affordable LLC formation environment in New York State: $200 for the Articles of Organization, $100–$300 for the mandatory six-week newspaper publication in Albany County's designated papers, and $50 for the Certificate of Publication — total roughly $350–$550 first year. This compares favorably to NYC-area counties, where the same publication requirement costs $1,500–$2,000.
Why is Albany cheaper than Manhattan for the publication requirement?
New York's publication requirement specifies that publication must occur in two newspapers designated by the county clerk of the LLC's principal office county. Manhattan (New York County) and other NYC boroughs designate high-circulation, high-rate papers that charge $1,500–$2,000 for the six-week run. Albany County designates lower-circulation papers that charge $100–$300 for the same run. The law is identical; the cost difference is entirely driven by which papers each county designates.
Does the Albany LLC publication requirement work the same as in NYC?
Yes — the legal requirement is identical: publish in two designated newspapers for six consecutive weeks within 120 days of the Articles of Organization being approved, then file a Certificate of Publication ($50) with the NY DOS. The requirement applies statewide. Albany County's designated newspapers simply charge much less than NYC-area papers.
Does New York have a franchise tax on LLCs?
No — New York's corporate franchise tax (Article 9-A) applies to corporations, not LLCs. However, NY LLCs with NY source income must pay the annual LLC filing fee (Form IT-204-LL), ranging from $25 to $4,500 based on gross income from NY sources. This is not a franchise tax — it is a filing fee on pass-through entities.
Is the Albany LLC subject to the MTA Mobility Tax?
No. The Metropolitan Commuter Transportation Mobility Tax (MCTMT) applies only to employers operating in the Metropolitan Commuter Transportation District — which covers NYC counties and select suburban counties (Nassau, Suffolk, Westchester, Rockland, Orange, Putnam, Dutchess). Albany is outside the MCTD, so Albany-based LLCs do not owe MCTMT. This is a notable advantage over NYC-area LLC formation.
Can I form an LLC with a principal office in Albany even if I do business in NYC?
Yes, but with caveats. You can designate Albany County as your principal office, pay the cheaper Albany publication costs, and then operate statewide. However, if you have a physical office, employees, or regular business activity in NYC, NYC-specific taxes (Unincorporated Business Tax, MCTMT) and local registration requirements may still apply based on where you actually operate. The principal office designation governs publication costs, not the reach of NYC taxes.
What is the Biennial Statement requirement for a New York LLC?
Every NY LLC must file a Biennial Statement with the NY Department of State every two years by the last day of the anniversary month of formation ($9 fee). The statement updates the LLC's registered agent address and principal office on the DOS public record. Failure to file results in 'past due' status, which can impede banking, contracting, and licensing.
Not sure yet?
Should I form an LLC?
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.
LLC vs S-Corp vs Sole Prop vs C-Corp — compare all four →Is a DBA enough?
DBA vs LLC — do you actually need a full LLC?
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.
DBA vs LLC — cost, liability shield & when to upgrade →After you file
Next steps after forming your LLC
Your Articles of Organization are filed — now make your LLC operational. Three actions every new LLC owner needs to take:
§ A Building permits in New York / Albany
§ B Other states & comparisons
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§ C Companion tools
Disclaimer: Informational only — not legal advice. LLC laws change; verify with a New York business attorney or CPA before filing.