How to Form an LLC in New York — Every Question Answered

To form an LLC in New York you must: (1) Choose a name that complies with NY naming rules and is available. (2) File Articles of Organization (Form DOS-1336) with the NY Department of State (fee: $200). (3) Designate a registered agent in New York. (4) Adopt a written Operating Agreement (required by NY LLC Law §417, even for single-member LLCs). (5) Publish a notice of formation in two local newspapers for 6 consecutive weeks within 120 days. (6) File a Certificate of Publication (Form DOS-1708) with the Department of State, $50 fee. (7) Get an EIN from the IRS (free) and file the Beneficial Ownership Information report with FinCEN within 90 days.

The base state filing fees are $200 + $50 = $250. The total cost is much higher because of the publication requirement, which varies dramatically by county:

County	Publication Cost (2026)	Total LLC Cost
Albany / rural upstate	$230 – $400	$480 – $650
Richmond (Staten Island)	$300 – $500	$550 – $750
Westchester	$400 – $700	$650 – $950
Suffolk (Long Island)	$600 – $1,150	$850 – $1,400
Bronx	$500 – $750	$750 – $1,000
Queens	$500 – $800	$750 – $1,050
Kings (Brooklyn)	$600 – $1,000	$850 – $1,250
Nassau (Long Island)	$750 – $1,350	$1,000 – $1,600
New York (Manhattan)	$1,400 – $1,950+	$1,650 – $2,200+

These are publication fees only — attorney fees are additional if you use a lawyer ($1,000–$3,000+). Our service at FormMyNYLLC.com provides all required documents for $49, plus the Albany strategy guidance.

NY LLC Law Section 206 requires every LLC to publish a notice of formation in two newspapers in the county where the LLC's principal office is listed — once per week for 6 consecutive weeks. The County Clerk designates which newspapers qualify (one daily, one weekly). After publication, you must file a Certificate of Publication (Form DOS-1708) with the NYS Department of State within 120 days of formation, with a $50 filing fee. If you miss this deadline, the LLC's authority to do business in New York is automatically suspended until you cure.

Your LLC's authority to do business in New York is suspended. This means you cannot maintain or defend lawsuits as the LLC, you cannot get certificates of good standing, and lenders or vendors verifying status will see the suspension. The fix is curable: complete the publication and file the Certificate of Publication, which annuls the suspension. The NYS Department of State will not dissolve your LLC for this — it stays in suspended status until you cure. There are no monetary fines, but the practical consequences (financings, real estate closings, contracts requiring good standing) can be significant.

Most LLCs are required to file Beneficial Ownership Information (BOI) with the Financial Crimes Enforcement Network (FinCEN) — a division of the U.S. Treasury. You must report identifying information about individuals who own 25% or more of the LLC, or who have substantial control over it. New LLCs formed in 2026 must file within 90 days of formation. Filing is free at fincen.gov/boi. Failure to file can result in civil penalties of $500/day plus potential criminal penalties. Our FormMyNYLLC.com package includes the BOI compliance checklist.

Yes — New York requires it by law. Under NY LLC Law §417, every LLC must adopt a written operating agreement within 90 days of filing the Articles of Organization. Unlike most states where an operating agreement is optional, New York makes it mandatory. The operating agreement does not need to be filed with the state — it is an internal document — but it must exist. It governs the management of the LLC, member rights, profit distribution, voting, transfer restrictions, and what happens if a member leaves or dies. Banks frequently require it when opening business accounts.

A member-managed LLC is run directly by its owners (members) — each member has authority to make decisions and sign contracts on behalf of the LLC. This is simpler and best for most small businesses where the owners are also the people doing the work. A manager-managed LLC designates one or more managers (who can be members or outside parties) to run the business while other members are passive investors. This is more appropriate when you have investors who want ownership but not day-to-day involvement. Your Operating Agreement specifies which structure you use.

Yes. New York allows single-member LLCs with one owner. A single-member LLC provides liability protection while allowing you to report business income on your personal tax return (Schedule C) as a pass-through entity. You still need an Operating Agreement, you still have the publication requirement, and the same rules apply as for multi-member LLCs.

Yes. Non-residents and out-of-state founders can form NY LLCs. You need a New York address for service of process — most non-residents use a registered-agent service for this. The LLC is treated identically to one formed by a NY resident for state-law purposes. Federal tax treatment depends on your residency and ownership structure.

No. Forming an LLC is a procedural filing, not a legal proceeding. You can do it yourself or use a service like ours, which is reviewed by a New York licensed attorney. That said: if your LLC will have multiple members, complex profit-sharing, or significant outside investment, a custom Operating Agreement drafted by an attorney is worth the cost. For straightforward single-member or two-member LLCs, our $49 service is sufficient.

New York LLCs may be subject to: NY annual LLC filing fee (based on gross income — $25 to $4,500/year), NYC Unincorporated Business Tax (if doing business in NYC and not taxed as a corporation), state and federal income taxes (pass-through to members for default taxation), and sales tax (if selling taxable goods or services). You must register for an Employer Identification Number (EIN) with the IRS and for NY State tax purposes.

Every NY LLC must file a Biennial Statement with the Department of State every two years. Filing fee is $9. The statement confirms or updates the LLC's registered agent, principal office address, and basic information. Failure to file results in the LLC being listed as "delinquent" in the state database. The filing is done online at the NY Department of State website. Our $49 kit includes a Biennial Statement reminder service.

Articles of Organization process in 7 business days standard, or 24 hours expedited (+$25). Operating Agreement adoption is same-day. Publication runs for 6 consecutive weeks. Affidavit collection takes 1-2 weeks after the final publication. Certificate of Publication processing adds another 1-2 weeks. Total time start to fully compliant: 9-13 weeks.

Yes — and this is critical for liability protection. Commingling LLC funds with personal funds is the most common way owners lose limited liability protection in court ("piercing the corporate veil"). Open a dedicated business bank account immediately after receiving your EIN. Most banks require: EIN, Articles of Organization, Operating Agreement, and identification.

The LLC continues to exist as a NY entity. You'll likely need to register as a foreign LLC in your new state if you do business there. You may need to update your registered-agent address with the NY Department of State. The LLC does not automatically dissolve or transfer to another state.