How to Form an LLC in New York (2026 Guide)
Everything you need to form a New York LLC: state filing fee ($200), processing time (5-7 business days), annual compliance, taxes, and the exact 7-step process. Reviewed by IRS Enrolled Agents.
To form an LLC in New York, file the Articles of Organization with the New York Secretary of State (fee: $200), appoint a registered agent with a New York street address, obtain an EIN from the IRS, and adopt an operating agreement. Standard processing takes 5-7 business days. The annual biennial statement is $9, due Every 2 years, anniversary month. With Gullia Filing, total first-year cost is $358 (all-inclusive: state fee, registered agent, EIN, operating agreement).
New York LLC Cost Breakdown
Total transparent pricing for forming and maintaining a New York LLC. No surprise upsells, no hidden fees.
| Item | Cost | Notes |
|---|---|---|
| New York SoS filing fee | $200 | One-time, paid to the state |
| Expedited processing (optional) | +$25 | Reduces wait to 24 hours ($75 for same day) |
| Registered agent (year 1) | Included | Included free in every Gullia package |
| EIN (Federal Tax ID) | Included | Filed with the IRS, no extra charge |
| Operating agreement | Included | Attorney-reviewed, state-compliant |
| Gullia Filing Starter service fee | $149 | Flat fee, no upsells |
| Newspaper publication (required) | $500-$2,000+ (varies by county; NYC counties are highest) | Paid to newspapers, we coordinate |
| Total first-year cost | $358 | All-inclusive, no surprises |
| Recurring: Biennial Statement | $9/yr | Due Every 2 years, anniversary month |
The 7-Step New York LLC Formation Process
Every New York LLC follows the same core process. Here is exactly what happens, in order, and what Gullia Filing handles on your behalf.
Choose a New York LLC name
Pick a name that includes "LLC", "L.L.C.", or "Limited Liability Company" and is distinguishable from existing New York entities. Our free name check tool verifies availability against the New York Secretary of State database in seconds.
Appoint a New York registered agent
New York requires a registered agent with a physical street address in the state to receive legal and tax notices. Gullia Filing provides this service in every package, protecting your privacy and ensuring you never miss a critical filing.
File the Articles of Organization
Submit formation paperwork to the New York Secretary of State with a $200 filing fee. Expedited processing is available for $25 additional. We handle the filing electronically and forward your certified copy within 5-7 business days.
Obtain your EIN (Federal Tax ID)
Apply to the IRS for an Employer Identification Number, required to open a US business bank account, hire employees, and file federal taxes. Included free in every Gullia Filing package.
Draft an operating agreement
An operating agreement establishes member rights, profit distributions, management structure, and dispute resolution. Even single-member LLCs benefit from having one on file for bank account opening and to reinforce the corporate veil. We provide a state-compliant, attorney-reviewed template in every package.
Complete the New York publication requirement
New York requires publication of the LLC formation notice in a local newspaper. Cost varies by county ($500-$2,000+ (varies by county; NYC counties are highest)). We coordinate this and file the Certificate of Publication for you.
Register for New York taxes and licenses
Register with the New York Department of Revenue for state tax IDs, sales tax permits if applicable, and any industry-specific licenses. Our compliance calendar tracks every deadline automatically.
Open a US business bank account
With your EIN, Articles of Organization, and operating agreement, you can open a US business bank account. We provide bank-ready document packages and can introduce you to fintech partners that accept remote onboarding.
New York LLC Tax Obligations
State tax summary
New York LLCs pay a graduated annual filing fee ($25-$4,500) based on NY gross income. NYC-based LLCs also owe the Unincorporated Business Tax (4% over $95K).
Franchise tax: $25-$4,500 annual filing fee based on New York-sourced gross income.
Federal tax defaults
A single-member New York LLC is treated as a disregarded entity federally (income flows to Schedule C or E of the owner's Form 1040). A multi-member LLC defaults to partnership taxation (Form 1065). You may elect S-Corp status (Form 2553) or C-Corp status (Form 8832) if it reduces overall tax.
See tax and accounting servicesWhy form your LLC in New York
- Access to the largest concentration of capital, media, and enterprise buyers in the world.
- No annual report — only a biennial statement (every 2 years) with a $9 fee.
- Prestige and credibility for finance, fashion, and media startups.
Things to watch for in New York
- The New York publication requirement is unique and expensive: publish formation in 2 newspapers for 6 consecutive weeks in the county of your LLC's office. New York County (Manhattan) can cost $2,000+.
- NYC-based LLCs owe the Unincorporated Business Tax (4%) on top of federal and state — a hidden 4% for freelancers and consultants.
Top industries for New York LLCs
Gullia Filing vs Alternatives (New York)
The state filing fee is the same everywhere. What differs is the service fee, what is included, and how transparent the pricing is.
| Provider | Base service fee | Registered agent Y1 | EIN included | Operating agreement | Total first year |
|---|---|---|---|---|---|
| Gullia Filing (Starter) | $149 | Included | Yes (free) | Yes (attorney-reviewed) | $349 |
| DIY (file yourself) | $0 | $50-150 or self | Self (free) | No (buy separately) | $200+ |
| Bizee (Silver) | $0 + upsells | Free Y1, $119/yr after | Upsell ($70) | Upsell ($99) | $369+ |
| LegalZoom (Basic) | $249 | Upsell ($299/yr) | Upsell ($79) | Upsell ($99) | $926+ |
| Northwest RA | $39 | $125/yr | Upsell ($200) | Yes (template) | $564+ |
| ZenBusiness (Starter) | $0 + $199/yr | Free Y1, $199/yr after | Upsell ($99) | Upsell ($99) | $399+ |
Comparison based on publicly available pricing as of 2026. State filing fee ($200) is paid to New York and identical across providers. Verify current pricing directly with each provider before purchasing.
Frequently Asked Questions
The most common questions about forming an LLC in New York, answered by our Enrolled Agents.
Compare New York to nearby states
Ready to form your New York LLC?
Flat $149 service fee. State fee $200 paid directly to New York. EIN, registered agent, and operating agreement included. No upsells, no surprises.