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How to start an LLC in New York

The complete plain-English playbook: what the $200 filing really buys, the newspaper-publication rule that can cost thousands in Manhattan, and the two-year compliance cycle that's easy to forget.

Last updated: July 2026 9 min read
Cost to form
$200
Articles filing fee
Publication (NYC)
$1,500–$2,000
within 120 days
Biennial statement
$9
every 2 years
IT-204-LL
$25–$4,500
annual, if NY income

Forming an LLC in New York costs $200 to file the Articles of Organization with the Department of State — but that’s not the number that matters most. Within 120 days, New York makes you publish a formation notice in two newspapers for six weeks, a requirement that can add a few hundred dollars upstate to roughly $1,500–$2,000 in Manhattan. That one rule is why New York is slower and pricier to form in than nearly every other state — and why this guide exists.

New York LLC at a glance

ItemDetail
State cost to form$200 (Articles of Organization, Department of State)
Where you fileNew York Department of State, Division of Corporations (online or by mail)
Publication requirementTwo newspapers, six weeks, within 120 days — papers set by county clerk
Certificate of Publication$50, filed after publication completes
Typical publication costA few hundred dollars upstate · roughly $1,500–$2,000 in NYC counties
Biennial statement$9 every two years, in your anniversary month
IT-204-LL filing fee$25 flat (single-member disregarded) · $25–$4,500 (multi-member, by NY-source gross income)

Compared with a state like Wyoming — $100 to form, $60/year, no publication — New York asks more of you at every step. That’s not a reason to avoid it if your business is genuinely in New York. It’s a reason to budget honestly.

What a New York LLC actually costs

The $200 Articles of Organization fee is the smallest part of the true cost:

Articles of Organization
$200
At formation
Certificate of Publication
$50
After publication
Biennial Statement
$9
Every 2 years
IT-204-LL
$25–$4,500
Annual, if NY income

The newspaper publication itself sits outside that grid because it isn’t a fixed state fee — it’s set by the two papers your county clerk designates, and it swings hard by geography:

ItemCostWhen
Newspaper publication (two papers, six weeks)≈$300–$2,000, county-dependentWithin 120 days

So a realistic first-year outlay in New York City — where publication is most expensive — can land near $1,700–$2,250 once you add the $200 filing, the $50 certificate, roughly $1,500–$2,000 of newspaper cost, and the IT-204-LL fee. In a low-cost upstate county, the same LLC might spend closer to $600 total. New York’s cost isn’t fixed — it’s mostly a function of where your LLC’s office sits.

Your EIN is free directly from the IRS. Don’t pay anyone a standalone fee for it.

The publication requirement, explained honestly

This is the part of forming a New York LLC that surprises people, so read it carefully.

Under Section 206 of New York’s LLC Law, within 120 days of formation your LLC must publish a notice of its formation in two newspapers — typically one published daily and one published weekly — for six consecutive weeks. You don’t get to pick the papers. The county clerk of the county where your LLC’s office is located designates exactly which two papers you must use.

After the six weeks, each newspaper gives you an affidavit of publication. You attach both affidavits to a Certificate of Publication and file it with the Department of State along with a $50 fee.

Two more things make this rule painful:

  • You can’t shop the price. Because the county clerk designates the papers, the rates are effectively fixed for your county. In Manhattan (New York County), the designated daily paper is expensive, and the combined cost of both papers frequently runs into the $1,500–$2,000 range. In many upstate counties the same requirement costs a few hundred dollars.
  • It takes six weeks minimum. Even if you start the day your LLC is approved, publication itself runs six consecutive weeks before you can file the certificate. New York is not a same-week state.

Step-by-step: how to form a New York LLC

  1. 1

    Choose your LLC name

    New York requires your name to include “Limited Liability Company,” “LLC,” or “L.L.C.” and to be distinguishable from other entities on the Department of State’s records. Certain words (like “bank,” “insurance,” or “trust”) are restricted and need extra approval.

    Search availability before you commit — you can run a quick check with our New York name checker. A search isn’t a legal guarantee, because names are verified when your filing is processed, but it catches obvious conflicts early.

  2. 2

    Appoint the Secretary of State (and, optionally, a registered agent)

    Every New York LLC automatically designates the New York Secretary of State as its agent for service of process — that’s built into formation, and you provide an address where the Secretary forwards any legal papers. You may also appoint a separate registered agent, and many founders do, so that lawsuits and official mail go to a service rather than through the state. It’s optional in New York, unlike most states where a registered agent is mandatory.

  3. 3

    File the Articles of Organization

    The Articles of Organization is the document that creates your LLC. You file it with the New York Department of State, Division of Corporations, online or by mail, and pay the $200 fee. The form asks for your LLC name, the county where the office will be located (this county determines your publication cost — choose deliberately), and the address for service of process.

    Once accepted, your LLC legally exists. Note the county you selected, because it drives the next, unavoidable step.

  4. 4

    Complete publication within 120 days

    Contact the county clerk for the county listed in your Articles to get the two designated newspapers. Arrange publication in both for six consecutive weeks, collect the two affidavits, and file the Certificate of Publication ($50) with the Department of State. Start this early — the 120-day clock begins at formation, and six of those weeks are eaten by publication itself.

  5. 5

    Get your EIN from the IRS

    An EIN is your LLC’s federal tax ID, needed to open a business bank account and file taxes. It’s free directly from the IRS — apply online once your LLC is approved. Never pay a third party a standalone fee just to “get you an EIN.”

  6. 6

    Create an operating agreement

    New York is one of the few states that legally requires an LLC to adopt a written operating agreement — under LLC Law §417, entered into before, at the time of, or within 90 days after filing the Articles. Enforcement is essentially nonexistent (the statute is silent on the consequences of skipping it), but the requirement is real, and the document matters regardless: it sets out ownership, management, and how profits are split. For single-member LLCs it also reinforces that the LLC is separate from you, which is the whole point of forming one.

Ongoing New York obligations

Biennial Statement — $9 every two years

New York doesn’t have an annual report. Instead, every LLC files a Biennial Statement with the Department of State every two years, during the anniversary month of formation. The fee is a token $9, and the filing just confirms the address the state uses to forward legal process.

The IT-204-LL filing fee

If your LLC has New York-source income, it owes an annual filing fee to the Department of Taxation and Finance on Form IT-204-LL:

LLC typeAnnual filing fee
Single-member LLC (disregarded)$25 flat
Multi-member LLC (partnership)$25–$4,500, scaled by NY-source gross income

For a single-member LLC treated as a disregarded entity this is a flat $25 a year. For a multi-member LLC taxed as a partnership, the fee climbs with New York-source gross income — $25 up to $100,000, then stepping up through $50, $175, $500, $1,500, $3,000, and topping out at $4,500 for filers over $25 million. It’s separate from the $200 formation fee and the $9 biennial statement, and separate from any income tax you or your members owe on the profits.

Should you form in New York?

Out-of-state formation only makes sense if your business has no real New York nexus — a location-independent online business, for instance. In that case, Wyoming offers lower fees, no publication requirement, and strong privacy. Our best-state-to-form-an-LLC guide walks through when “form at home” beats “form in Wyoming or Delaware,” and it almost always does for a business tied to a physical place.

Where FilingDesk fits

FilingDesk files LLCs in Wyoming ($199 all-in), Florida ($224), and Delaware ($209) today, with more states rolling out — a human specialist reviews every filing before it’s submitted, and every plan is a flat $99 plus the state’s fee at cost, with a 60-day money-back guarantee, and a registered agent included free the first year. New York’s newspaper-publication requirement makes it genuinely slower and costlier to handle, and we’re building that flow carefully rather than pretending it’s instant.

If you’re forming in New York, check your NY name now and tell us what you need in plain English — we’ll walk you through the publication step. If your business has no New York nexus, you can form in Wyoming or Delaware today and skip the publication cost entirely.

Frequently asked questions

How much does it cost to start an LLC in New York?
The state filing fee is $200 for the Articles of Organization, paid to the New York Department of State. But New York is unusual: within 120 days you must also publish notice in two newspapers for six weeks, then file a Certificate of Publication for $50. That publication cost is county-dependent and can run from a few hundred dollars to roughly $1,500–$2,000 in Manhattan.
What is the New York LLC publication requirement?
Within 120 days of forming, your LLC must publish a notice of formation in two newspapers — typically one daily and one weekly — designated by the county clerk where the LLC's office is located, for six consecutive weeks. You then file a Certificate of Publication with the Department of State for $50. It's mandatory under LLC Law §206, and the newspapers are set by the county clerk, not by you.
How much does New York LLC publication cost?
It depends entirely on your county, and the state doesn't set the rate — the newspapers do. In lower-cost upstate counties it can be a few hundred dollars total. In New York City counties — Manhattan especially — the two designated papers commonly push the combined cost into the $1,500–$2,000 range. The county clerk designates which papers you must use, so you can't shop for a cheaper option within your county.
What happens if I don't publish my New York LLC?
If you don't publish and file the Certificate of Publication within the 120-day window, the Department of State suspends your LLC's authority to carry on, conduct, or transact business in New York. It doesn't dissolve the LLC or erase your liability shield, but the suspension is a real problem — you complete publication late and file the certificate to cure it.
What is the New York biennial statement?
Every New York LLC must file a Biennial Statement with the Department of State every two years, during the anniversary month of formation. The fee is just $9. It confirms the address the Secretary of State uses to forward legal process. It's cheap and easy — but easy to forget on a two-year cycle, and there's no separate annual report in New York.
Does a New York LLC have to pay the IT-204-LL fee?
If your LLC has New York-source income, yes. A single-member LLC treated as a disregarded entity pays a flat $25 fee on Form IT-204-LL. A multi-member LLC treated as a partnership pays a fee that scales with New York-source gross income, from $25 up to $4,500. This is separate from the $200 formation fee and the $9 biennial statement, and it's an annual filing.
Does a New York LLC need a registered agent?
Not necessarily. Every New York LLC automatically designates the New York Secretary of State as its agent for service of process — that's built into formation. You may also appoint a separate registered agent so mail and lawsuits route to a service instead of the state, but unlike most states, it's optional in New York, not mandatory.
Can I avoid the newspaper publication cost by picking a cheaper county?
Some founders do place the LLC's office in a lower-cost county specifically because publication is cheaper there. It's only legal if the LLC genuinely maintains its designated office in that county — using a county you have no real connection to just to dodge the cost is a gray area worth running past an attorney rather than improvising.

Sources

This guide is general information, not legal advice. FilingDesk is not a law firm.

Forming in New York? Check your name first.

New York's newspaper-publication rule makes it slower and costlier than most states. Run your NY name check now and we'll walk you through it — or form in Wyoming or Delaware today if you have no New York nexus.

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