Fees
New York LLC formation costs
$200 to form + $1,500–$2,000 publication (NYC-area counties) + $50 Certificate of Publication = ~$1,750–$2,250 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 (NYC-area counties) | $1,500–$2,000 typical | New York County (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island) counties have among the most expensive newspaper publication markets in the US. Six-week run in two county-designated newspapers. Price varies by newspaper and run dates — budget $1,500–$2,000. A per-county callout: upstate counties like Albany run $100–$300 for the same requirement. |
| 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. If not filed within 120 days of the Articles' approval date, the LLC's authority to conduct business in NY is suspended. |
| 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 the LLC being shown as 'past due' 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, not subject to NY corporate tax. |
| 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 by filing a reservation application with the DOS. 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. |
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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. Manhattan (New York County) publication typically costs $1,500–$2,000 total. Failure to comply suspends the LLC's authority to transact business.
- 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.
- Manhattan-based LLCs with payroll expenses may be subject to the Metropolitan Commuter Transportation Mobility Tax (MCTMT) — a 0.34% surcharge on payroll for employers with quarterly payroll above $312,500 operating in the NYC metro commuter district.
- 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. Many Manhattan founders use a commercial RA service ($50–$150/yr) to keep their personal address off the record and ensure legal mail is received at all times.
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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. Most Manhattan-based LLCs use a commercial RA service ($50–$150/yr) to receive legal mail privately. The RA's address appears on the public DOS record if designated; otherwise only the DOS address is listed.
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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, and organizer signature. Pay the $200 filing fee by credit card online. Standard processing is 5–7 business days; 24-hour expedited processing is available for an additional $25.
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Identify designated newspapers for your county and order publication The NY DOS designates two newspapers per county for LLC publication. For New York County (Manhattan), the designated papers rotate — the DOS website lists current designees. Contact both newspapers to obtain a quote and schedule the six-week run. NYC-area papers typically charge $1,500–$2,000 total for the required six-week notice run. 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.
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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. For multi-member LLCs, a detailed OA drafted by counsel prevents disputes. 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. This is separate from the federal income tax filing.
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Assess MTA Mobility Tax exposure for Manhattan operations If your LLC has employees in the Metropolitan Commuter Transportation District (which includes Manhattan), and quarterly payroll exceeds $312,500, you are subject to the Metropolitan Commuter Transportation Mobility Tax (MCTMT) at 0.34% of payroll. Register with the NY Department of Taxation and Finance. Self-employed members in the MCTD with net earnings above $50,000 may also owe MCTMT on their individual returns.
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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, which can impede banking and contracting.
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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 — commingling personal and business funds is the most common piercing-the-corporate-veil risk.
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. The IT-204-LL is due even if the LLC has no NY source income above the minimum threshold. |
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); 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/
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 in Manhattan routinely require an EIN and formal business entity for account opening and lease execution — operating informally creates friction at every checkpoint.
- Failure to complete the publication requirement within 120 days suspends the LLC's authority to conduct business in New York — a particularly acute risk for Manhattan-based service businesses that rely on contracts and payment processing.
Formation context
Who should form in New York?
- Recommended for
- New York residents forming a business operating primarily in NY; Manhattan-based founders, consultants, and small business owners in New York County; Media, finance, real estate, and professional services businesses headquartered in NYC
- 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. NYC-based LLCs with employees may also owe the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
If you live outside New York but form here, note that you will likely need to register as a foreign LLC in your home state as well — usually eliminating any cost advantage. More importantly: foreign LLCs operating in New York must also comply with NY's publication requirement. Form in the state where you actually do business.
FAQ
Common New York (Manhattan) LLC formation questions
How much does it cost to form an LLC in New York (Manhattan)?
Expect $1,750–$2,250 or more in first-year costs for a Manhattan LLC: $200 Articles of Organization filing fee, $1,500–$2,000 for the mandatory six-week newspaper publication in New York County (one of the most expensive publication markets in the country), and a $50 Certificate of Publication filing fee. The biennial statement adds $9 every two years. By comparison, upstate counties like Albany cost $100–$300 for the same publication requirement.
What is the New York LLC publication requirement?
Within 120 days of the Articles of Organization being approved, every NY LLC must publish a notice of formation in two newspapers designated by the county clerk of the county where the LLC's principal office is located, once per week for six consecutive weeks. After publication, a Certificate of Publication ($50 fee) must be filed with the NY DOS. Failure to comply within 120 days suspends the LLC's authority to transact business in New York.
Why is Manhattan so expensive for the publication requirement?
New York County (Manhattan) and the other NYC-area counties (Bronx, Kings/Brooklyn, Queens, Richmond/Staten Island) have among the highest newspaper publication costs in the country. The county-designated newspapers charge $1,500–$2,000 for the six-week run. Albany County and most upstate counties designate lower-circulation papers at $100–$300. The same legal requirement, wildly different costs — this is one of the most searched differentiators when comparing NYC vs. upstate LLC formation.
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), which ranges from $25 to $4,500 based on gross income from NY sources. This is a separate obligation from the federal and state income tax filings. LLCs do not pay the corporation franchise tax.
What is the MTA Mobility Tax, and does my Manhattan LLC owe it?
The Metropolitan Commuter Transportation Mobility Tax (MCTMT) is a 0.34% surcharge on payroll expenses for employers operating in the Metropolitan Commuter Transportation District (MCTD), which includes Manhattan. If your quarterly payroll exceeds $312,500, you must register and pay MCTMT to the NY Department of Taxation and Finance. Self-employed members in the MCTD with net earnings above $50,000 may also owe MCTMT on their personal returns. LLCs without employees are typically exempt.
Should I form my LLC in New York or Delaware?
For most small businesses operating in New York, form in New York. Delaware's advantages (Court of Chancery, investor familiarity) apply primarily to venture-backed startups. If you form in Delaware but operate in New York, you must register as a foreign LLC in New York, comply with NY's publication requirement anyway, and pay Delaware's $300/yr Annual LLC Tax on top of NY's obligations. The cost advantage of Delaware evaporates — and New York's publication requirement applies regardless of where the LLC was formed.
Can I avoid the publication requirement by forming the LLC outside New York?
No. Foreign LLCs (formed in another state) that register to operate in New York must also comply with the publication requirement in the county where their NY principal office is located. There is no way to avoid NY's publication requirement for a business operating in New York.
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 contracting and banking relationships.
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 / Manhattan
§ 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.