Question 1

How much does it cost to form an LLC in New York?

Accepted Answer

The fee for filing Articles of Organization for a New York LLC is $200. A separate $50 fee applies later when the LLC files its certificate of publication with the affidavits of publication (see publication).

Question 2

How do you form an LLC in New York?

Accepted Answer

One or more organizers (who need not be members) form an LLC by preparing, signing and filing Articles of Organization with the New York Department of State. The articles must state the LLC's name, the county where its office will be located, a designation of the Secretary of State as agent for service of process with a mailing address for forwarding process, and (if it will have one) the name and New York address of a registered agent. The LLC must have at least one member when formed, and it is formed when the articles are filed or at a later date stated in the articles (no more than 60 days after filing).

Question 3

What are the LLC name requirements in New York?

Accepted Answer

The name must contain the words "Limited Liability Company" (spelled out) or the abbreviation "L.L.C." or "LLC", and must be distinguishable from names of other LLCs, corporations and limited partnerships on file with the Department of State. It may not contain words such as "corporation," "incorporated" or "partnership," and words such as "bank," "insurance," "trust," "loan" or "finance" require approval from the Superintendent of Financial Services (other restricted words need other agency approvals). The fee to reserve a name is $20.

Question 4

Do you need a registered agent for an LLC in New York?

Accepted Answer

Every New York LLC must designate the Secretary of State as its agent for service of process and give a mailing address to which the Secretary of State forwards any process. Naming a separate registered agent with a New York address is optional; if the LLC has one, the articles must say so. The fee to file a change of the address where process is forwarded is $20.

Question 5

Does an LLC have to file an annual report in New York?

Accepted Answer

Every LLC must file a statement with the Department of State every two years (the biennial statement), in the calendar month in which its articles of organization were filed. The statement gives the post office address where the Secretary of State will mail process served on the LLC. The filing fee is $9. The law allows the Tax Department and Department of State to collect this information on tax filing-fee forms instead.

Question 6

What state taxes does an LLC pay in New York?

Accepted Answer

An LLC that is a disregarded entity for federal income tax purposes and has New York-source income, gain, loss or deduction, and an LLC required to file a New York partnership return, must file Form IT-204-LL and pay an annual filing fee. The fee is $25 for a disregarded-entity LLC with New York-source items, and $25 for an LLC with no New York-source gross income in the preceding tax year. For partnership LLCs the fee is based on the preceding year's New York-source gross income, ranging from $25 (not more than $100,000) to $4,500 (more than $25,000,000). It is due on or before the 15th day of the third month after the end of the tax year, with no extension.

Question 7

Does New York require an LLC to publish a notice?

Accepted Answer

Within 120 days after its articles of organization take effect, a New York LLC must publish a copy of the articles or a notice of their substance once a week for six successive weeks in two newspapers (one weekly and one daily) in the county where its office is located, designated by the county clerk. It must then file a certificate of publication with the newspapers' affidavits of publication with the Department of State ($50 filing fee). If proof of publication is not filed within 120 days, the LLC's authority to carry on business in New York is suspended until it is filed, although its contracts remain valid.

Question 8

Is an operating agreement required in New York?

Accepted Answer

The members of a New York LLC must adopt a written operating agreement. It may be entered into before, at the time of, or within 90 days after the articles of organization are filed.

Question 9

How do you register a DBA in New York?

Accepted Answer

An LLC that does business under a name other than its real name must file a certificate (an assumed name certificate) with the New York Department of State listing the assumed name, its LLC name, its principal place of business, and each county and location where it does business. The Department of State's fee for filing and indexing the certificate is $25. Amended certificates are required within 30 days after the information changes.

Question 10

How do you get a sales tax permit in New York?

Accepted Answer

Anyone who sells taxable goods or services in New York must register with the Department of Taxation and Finance through New York Business Express at least 20 days before beginning business, and will receive a Certificate of Authority that must be displayed at the place of business.

Question 11

How do you register a foreign LLC in New York?

Accepted Answer

An out-of-state LLC registers to do business in New York by filing an Application for Authority with the Department of State. The fee is $250.

Question 12

How do you dissolve an LLC in New York?

Accepted Answer

A New York LLC files Articles of Dissolution with the Department of State; the fee is $60. A foreign LLC files a Certificate of Surrender of Authority ($60).

LLC filing fee	The fee for filing Articles of Organization for a New York LLC is $200. A separate $50 fee applies later when the LLC files its certificate of publication with the affidavits of publication (see publication). Source: N.Y. Limited Liability Company Law § 1101(f), (s)
How to file	One or more organizers (who need not be members) form an LLC by preparing, signing and filing Articles of Organization with the New York Department of State. The articles must state the LLC's name, the county where its office will be located, a designation of the Secretary of State as agent for service of process with a mailing address for forwarding process, and (if it will have one) the name and New York address of a registered agent. The LLC must have at least one member when formed, and it is formed when the articles are filed or at a later date stated in the articles (no more than 60 days after filing). Source: N.Y. Limited Liability Company Law § 203
Name rules and reservation	The name must contain the words "Limited Liability Company" (spelled out) or the abbreviation "L.L.C." or "LLC", and must be distinguishable from names of other LLCs, corporations and limited partnerships on file with the Department of State. It may not contain words such as "corporation," "incorporated" or "partnership," and words such as "bank," "insurance," "trust," "loan" or "finance" require approval from the Superintendent of Financial Services (other restricted words need other agency approvals). The fee to reserve a name is $20. Source: N.Y. Limited Liability Company Law §§ 204, 1101(a)
Registered agent	Every New York LLC must designate the Secretary of State as its agent for service of process and give a mailing address to which the Secretary of State forwards any process. Naming a separate registered agent with a New York address is optional; if the LLC has one, the articles must say so. The fee to file a change of the address where process is forwarded is $20. Source: N.Y. Limited Liability Company Law §§ 203(e)(4)-(5), 301(a)-(b), 1101(b)
Operating agreement	The members of a New York LLC must adopt a written operating agreement. It may be entered into before, at the time of, or within 90 days after the articles of organization are filed. Source: N.Y. Limited Liability Company Law § 417
Publication requirement	Within 120 days after its articles of organization take effect, a New York LLC must publish a copy of the articles or a notice of their substance once a week for six successive weeks in two newspapers (one weekly and one daily) in the county where its office is located, designated by the county clerk. It must then file a certificate of publication with the newspapers' affidavits of publication with the Department of State ($50 filing fee). If proof of publication is not filed within 120 days, the LLC's authority to carry on business in New York is suspended until it is filed, although its contracts remain valid. Source: N.Y. Limited Liability Company Law §§ 206, 1101(s)

Annual report	Every LLC must file a statement with the Department of State every two years (the biennial statement), in the calendar month in which its articles of organization were filed. The statement gives the post office address where the Secretary of State will mail process served on the LLC. The filing fee is $9. The law allows the Tax Department and Department of State to collect this information on tax filing-fee forms instead. Source: N.Y. Limited Liability Company Law §§ 301(e), 1101(c)
State franchise or minimum tax	An LLC that is a disregarded entity for federal income tax purposes and has New York-source income, gain, loss or deduction, and an LLC required to file a New York partnership return, must file Form IT-204-LL and pay an annual filing fee. The fee is $25 for a disregarded-entity LLC with New York-source items, and $25 for an LLC with no New York-source gross income in the preceding tax year. For partnership LLCs the fee is based on the preceding year's New York-source gross income, ranging from $25 (not more than $100,000) to $4,500 (more than $25,000,000). It is due on or before the 15th day of the third month after the end of the tax year, with no extension. LLCs taxed as corporations are subject to corporation tax instead; New York City has its own business taxes. Source: N.Y. Department of Taxation and Finance, Instructions for Form IT-204-LL (2025)
Sales tax permit	Anyone who sells taxable goods or services in New York must register with the Department of Taxation and Finance through New York Business Express at least 20 days before beginning business, and will receive a Certificate of Authority that must be displayed at the place of business. The pages read do not state an application fee. Source: N.Y. Department of Taxation and Finance, Register as a sales tax vendor; Tax Bulletin TB-ST-360
DBA / assumed name	An LLC that does business under a name other than its real name must file a certificate (an assumed name certificate) with the New York Department of State listing the assumed name, its LLC name, its principal place of business, and each county and location where it does business. The Department of State's fee for filing and indexing the certificate is $25. Amended certificates are required within 30 days after the information changes. The statute also provides for county-clerk indexing fees collected by the Secretary of State for each county listed in a corporation's certificate; confirm the total with the Department of State. Source: N.Y. General Business Law § 130

Registering an out-of-state LLC	An out-of-state LLC registers to do business in New York by filing an Application for Authority with the Department of State. The fee is $250. Foreign LLCs are also subject to the publication requirement under LLC Law § 802 (not read). Source: N.Y. Limited Liability Company Law § 1101(k)
Closing an LLC	A New York LLC files Articles of Dissolution with the Department of State; the fee is $60. A foreign LLC files a Certificate of Surrender of Authority ($60). Source: N.Y. Limited Liability Company Law § 1101(h), (m)

How to Start an LLC in New York: Fees, Filings and Annual Requirements

Quick answers for New York

Forming the LLC

Keeping the LLC in good standing

Out-of-state LLCs and closing

Where to get help in New York

Starting an LLC & Small Business FAQ

More New York law