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

Required?

Yes

Who can serve

New York resident individual with a physical NY street address, a registered NY business entity, or the NY Department of State (which serves as statutory agent by default — process is forwarded to the LLC's registered address on file with the DOS)

Can I serve myself?

Yes

Commercial RA cost

~$125/yr

New York allows the DOS to serve as the LLC's statutory agent by default, with process forwarded to the LLC's principal address on file. Many founders use a commercial RA service to maintain privacy and ensure legal mail is handled reliably. Commercial RA services ($50–$150/yr) are especially useful in New York where publication compliance notices and service of process forwarding from the DOS can be missed without a dedicated RA.

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

1. Search for name availability through the NY DOS Use the NY DOS entity name search at apps.dos.ny.gov/publicInquiry/ to confirm your desired LLC name is available. The name must include a valid LLC designator under NY LLC Law § 204. Optional: reserve the name for 60 days ($20) while preparing documents.
2. File Articles of Organization with the NY Department of State File Form DOS 1336 online at dos.ny.gov ($200 fee). Provide: LLC name, county where the LLC's principal office is located, registered agent designation or consent to have the NY DOS serve as statutory agent, and organizer signature. Standard processing: 7 business days. 24-hour expedited: additional $25.
3. Contact the county clerk for designated newspapers CRITICAL: Within 120 days of formation, contact the clerk of the county where your LLC's principal office is located. The county clerk designates two specific newspapers in which you must publish notice of your LLC's formation. You have no choice in which newspapers — they are assigned by the county. In NYC, designated newspapers can be expensive legal-notice publications; in upstate counties, they are typically local papers with lower rates.
4. Publish LLC formation notice in two designated newspapers (6 consecutive weeks) Publish the required notice of LLC formation in both county-designated newspapers for 6 consecutive weeks. The notice must include: the LLC's name, Articles of Organization filing date, NY DOS filing address, county of principal office, purpose of the LLC (if stated in the Articles), and registered agent information. Contact each newspaper directly to place the legal notice and obtain an Affidavit of Publication after the final publication date.
5. File Affidavit of Publication with the NY DOS After publication is complete, file the Affidavits of Publication from both newspapers with the NY Department of State, Division of Corporations ($50 fee). This must be done within 120 days of the LLC's formation date. Failure to file results in suspension of the LLC's right to conduct business in New York.
6. Draft a written Operating Agreement New York LLC Law § 417 requires every LLC to have a written Operating Agreement. It is not filed with the state, but it is mandatory. A compliant NY LLC OA should address: membership interests, voting rights, profit and loss allocation, member admission and withdrawal, and dissolution procedures. Single-member LLCs still need a written OA to satisfy NY's requirement.
7. Obtain an EIN from the IRS Apply for an EIN at irs.gov/ein after Articles are approved. The online application takes under 15 minutes and provides the EIN immediately. Print the EIN Confirmation Letter (CP 575).
8. Register with the NY Department of Taxation if selling taxable goods or services If your LLC will sell taxable goods or services in New York, register for a Certificate of Authority at tax.ny.gov. New York's state sales tax is 4%; local taxes vary by jurisdiction. NYC combined rate is 8.875%. Registration is required before making the first taxable sale.
9. Open a business bank account Bring your EIN Confirmation Letter, Articles of Organization filing confirmation, Affidavit of Publication, and Operating Agreement to the bank. A separate business account is the most important step to maintaining the LLC's liability shield.

New York Limited Liability Company Law (NY LLC Law), Article 2; NY LLC Law § 206 (publication requirement); NY LLC Law § 417 (Operating Agreement requirement); New York Tax Law § 802 (annual LLC filing fee); IRS Rev. Rul. 77-137 on single-member LLC tax treatment.

Direct filing portal: https://apps.dos.ny.gov/CorpPublic/

Formation context

Who should form in New York?

Recommended for

New York residents and businesses operating primarily in New York — foreign-qualifying a Delaware or other-state LLC still triggers the NY publication requirement; Small businesses, freelancers, and consultants in New York City, Buffalo, Rochester, Albany, and other NY metros who have budgeted for the publication requirement; Founders who need New York-specific credibility and local banking relationships; Businesses accepting New York-source revenue who cannot avoid New York nexus

Tax treatment (default)

Pass-through by default: single-member LLCs are disregarded entities (Schedule C); multi-member LLCs are treated as partnerships (Form 1065). New York imposes: (1) Annual LLC filing fee ($25–$4,500 based on member count); (2) New York state personal income tax (4%–10.9%) on members' pass-through income; (3) New York City income tax (3.078%–3.876%) for NYC-resident members. Can elect S-corp status (Form 2553) once payroll justifies it. New York has no separate LLC franchise tax beyond the annual filing fee, but combined state + city tax rates make New York one of the highest-tax jurisdictions for LLC income.

A foreign LLC (formed in Delaware, Wyoming, or any other state) that registers to do business in New York must also comply with New York's publication requirement — there is no exemption. Forming outside New York and then foreign-qualifying does not avoid publication costs; it only adds a second state's formation fees. For businesses with genuine New York operations, form in New York directly.

FAQ

Common New York 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.