How to Start an LLC in New York
New York's $200 filing is the easy part. The distinctive cost is the publication requirement, six weeks in two county-designated newspapers plus a $50 certificate, at newspaper rates that range from modest upstate to steep in the five boroughs. Add the income-tiered IT-204-LL fee and the $9 biennial statement, and New York rewards reading the whole rulebook before filing.
The NY quirk: publication
The famous one: within 120 days, a new LLC must publish notice in two newspapers designated by its county clerk for six consecutive weeks, then file a $50 Certificate of Publication. Skip it and the LLC's authority to carry on business is suspended (curable by complying later). Newspaper costs vary enormously by county, cheap upstate, painful in New York City, which is why some filers use an upstate registered address for the publication county.
The steps, New York edition
Clear the name
Search the state's registry via NY Department of State online filing. The name needs a designator: "Limited Liability Company," "LLC," or "L.L.C.". Reservation, if you want it: $20 for 60 days, extendable twice.
Line up the registered agent
An in-state street address that can receive legal papers during business hours; you can serve yourself or pay a service. New York's twist: the Secretary of State is automatically every LLC's agent for service of process; the articles just provide a forwarding address. A separate registered agent is optional. The rules and tradeoffs are in our registered agent guide.
File the formation document
$200 (Articles of Organization). Processing: Online filings process quickly; paper expedites are $25 (24-hour), $75 (same day), and $150 (2-hour).
Faster options:
- Paper filings: $25 for 24-hour, $75 same day, $150 for 2-hour handling
Get the EIN, free
Minutes at irs.gov, no charge, no service needed.
Adopt an operating agreement and open the bank account
Not filed with the state, but banks ask for the agreement, and the separate account is what keeps the liability protection real. The general playbook is in our six-step guide.
Calendar the recurring obligations
A $9 biennial statement in the anniversary month, plus the annual IT-204-LL filing fee to the Tax Department for LLCs with New York source income: $25 up to $100,000 of gross income, tiered up to $4,500 above $25 million.
New York taxes and recurring costs, straight
Annual filing fee (IT-204-LL)
Partnership-taxed LLCs with New York source gross income pay a tiered annual fee from $25 to $4,500 based on the prior year's gross income; single-member disregarded LLCs with New York income pay a flat $25.
For the raw fee lines next to every other state, see the 50-state cost table or run your numbers in the LLC cost calculator.
NY specifics most guides skip
- Series LLCs: No. New York law has no series LLC provisions.
- Licensed professionals: PLLCs are available for professions licensed under the Education Law, with Education Department involvement, and the publication requirement applies to them too.
- Agent procedure: New York's twist: the Secretary of State is automatically every LLC's agent for service of process; the articles just provide a forwarding address. A separate registered agent is optional.
Thinking about using a formation service?
Every service pays New York's same state fees. We compare what they charge on top, and what the $0 tiers actually include.
See the comparisonNew York LLC questions, answered
Is the New York LLC publication requirement real?
Yes, and current. LLC Law 206 requires publishing in two newspapers designated by your county clerk for six consecutive weeks within 120 days, then filing a $50 Certificate of Publication. Noncompliance suspends the LLC's authority to do business, though compliance later cures it.
How much does the newspaper publication cost?
It depends entirely on the county's designated newspapers: modest sums upstate, and considerably more in New York City counties. The variation is why the publication county (set by your LLC's address) is a real planning decision.
What is the IT-204-LL fee?
New York's annual LLC filing fee, paid to the Tax Department: $25 for gross income up to $100,000, rising through tiers to $4,500 above $25 million, based on the prior year's New York source gross income. Single-member disregarded LLCs with New York income pay a flat $25.
Does my New York LLC need a registered agent?
Not a private one: the Secretary of State is automatically the agent for service of process, and your articles simply give a forwarding address. You may appoint an additional agent, but it is optional, which is the reverse of most states.
Other states: Arizona · California · Florida · Georgia · Illinois · North Carolina · Ohio · Pennsylvania · Texas
Sources
- NY DOS: forming an LLC
- NY DOS: certificate of publication
- NY Tax: LLC/LLP annual filing fee
- NY DOS: biennial statements
General educational information, not legal or tax advice. Fees, processing times, and rules change; the figures here were verified against official New York sources in July 2026, and processing times especially move. Confirm with the state before filing, and consult a professional about your situation.