New York state guide - 6 lessons

How to start an LLC in New York

New York is the only state in this course with a newspaper publication requirement, and it is the step that surprises people most, because in some counties it costs more than everything else combined. Get the sequence right and the process is manageable. Get it wrong and your LLC's authority to do business in New York can be suspended.

New York LLC facts at a glance

New York LLC facts at a glance
Official filing agencyNew York Department of State, Division of Corporations
Formation documentArticles of Organization
State filing fee$200
Filing methodsOnline through New York Business Express, Mail to the Division of Corporations in Albany, In person or by fax with a prepaid account
Typical processing (recent)5-7 business days
Typical expedited processing24 hours ($75 for same day) for an extra $25
Registered agentSee guide
Biennial Statement$9, due Every 2 years, anniversary month
Late penaltyNo cash penalty but LLC status flagged as past due
State-level business tax$25-$4,500 annual filing fee based on New York-sourced gross income.
Publication requirementRequired. $500-$2,000+ (varies by county; NYC counties are highest)
Service of processThe New York Secretary of State is automatically the agent for service of process for every LLC. Naming an additional registered agent is optional, not a substitute.
Publication requirementWithin 120 days of formation, publish in two county designated newspapers for six consecutive weeks, then file a Certificate of Publication
Certificate of Publication fee$50 to the Department of State, on top of the newspaper charges
Biennial Statement fee$9 every two years
Name availability search$5 per name submitted for an official availability check

Processing times reflect recent official guidance and change often. Check the New York Department of State, Division of Corporations current processing calendar before you rely on a date.

File it yourself

New York accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

New York Business Express, the Department of State filing portal

The New York lessons

  1. 1Name your New York LLCDesignator rules, restricted words that need agency consent, and how the $5 name check works.
  2. 2Service of process and registered agentsWhy New York is different, what address goes public, and when a commercial agent helps.
  3. 3File the Articles of OrganizationThe $200 filing, what the form requires, county selection, and expedited service tiers.
  4. 4The New York publication requirementSection 206 in plain English: 120 days, two newspapers, six weeks, then the Certificate of Publication.
  5. 5EIN, IT-204-LL and New York taxesThe free federal EIN, the state annual filing fee, sales tax and the New York City layer.
  6. 6Biennial Statement and ongoing complianceThe $9 filing every two years, what it updates, and the rest of the annual rhythm.
Start lesson 1

Related Gullia Filing pages

Or let us file your New York LLC for you

Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization, act as your registered agent, and track your ongoing deadlines.

Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents