What an LLC Costs in New York

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).

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.

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.

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.