How To Start An LLC In New York (Apr. 2026): Step-By-Step Guide

Establishing a Limited Liability Company (LLC) in New York gives business owners many advantages. This includes strong legal protection and flexible tax benefits.

I would also add that having an LLC builds trust with clients and partners. It does this all while maintaining your personal assets and your business liabilities separate.

If you’re wondering how to start an LLC in New York, I will walk you through each step in this guide. We will review essential information from choosing your business name to filing the right paperwork with the state.

How To Start An LLC In New York

Setting up an LLC in New York requires you to complete many essential legal and filing steps. These will ensure your company is officially established in the state.

Below are the steps I advise following to launch your LLC in New York:

1. Pick your LLC name.
2. Nominate a Registered Agent (This step is optional).
3. File the Articles of Organization.
4. Produce an Operating Agreement.
5. Obtain an Employer Identification Number (EIN).
6. Finalize the state’s publication requirements.
7. Submit a Certificate of Publication.
8. Get your New York business licenses and permits (This step is optional).

1. Pick Your LLC Name

Learning how to create an LLC in New York starts with picking a name. Your LLC’s name must be unique and stand out.

Your chosen name can’t be identical or too similar to any company already registered with the New York Department of State (DOS).

To see if the name you want is available, you can search the New York Business Entity Database. This official directory is found directly on the DOS website.

You also have to follow New York’s state rules related to naming. This will guarantee the name you select for your LLC is accepted.

I go into detail about the naming rules and restrictions in this guide: How To Pick A New York LLC Name.

2. Nominate A Registered Agent in New York (Optional)

Essentially, a Registered Agent is a person or company who is allowed to obtain legal documents and state correspondence. This is done on behalf of your LLC.

The Registered Agent’s goal is to enforce your business’s compliance. They do this by managing official notices and legal mail.

The New York Secretary of State automatically serves as the Registered Agent for all LLCs.

That being said, you can choose an extra Registered Agent and list their address in your LLC filing.

Here are the two main options at your disposal for appointing a Registered Agent:

• A trusted friend or family member.
• A professional Registered Agent service.

You need to make sure the Registered Agent has a physical street address in New York. This is required by the New York Limited Liability Company Law (LLC) §302. I would also like to specify that PO Boxes are not permitted.

Please keep in mind that the Registered Agent’s name and address will be listed on public state records.

For more guidance on this, I have a detailed summary of the best Registered Agent services in New York. Go through my suggestions by reading my guide: Best Registered Agent Services In New York.

3. File The Articles Of Organization

Let’s continue explaining the process of how to register an LLC in New York. The next step you need to take is submitting the Articles of Organization to the New York Department of State. More specifically, it needs to be sent to the Division of Corporations.

Depending on your preference, the filing of the articles of Organization can be done online or by mail. Either way, you will be charged a fee of $200.

If you decide to submit your paperwork by mail, you will need to add your payment to the envelope. Below is the official address to forward it to:

NY DEPARTMENT OF STATE, DIVISION OF CORPORATIONS
One Commerce Plaza, 99 Washington Avenue,
Albany, NY 12231.

What I would like to highlight is that online submission will be processed instantly. In contrast, mailed applications usually take 2 to 3 weeks, plus extra time for delivery.

I walk you through this filing process in a detailed step-by-step guide. For more details, read my article: New York LLC Articles Of Organization.

4. Produce An Operating Agreement

Let’s start by defining what an Operating Agreement is. Essentially, it’s an internal legal document that outlines how your LLC is owned and managed.

Something important to note is that you don’t need to file it with the New York Department of State. However, each member of the LLC needs to keep a signed copy in their company’s records.

Additionally, an Operating Agreement gives your LLC some flexibility. It lets you overrule certain state laws instead of relying on the default ones. You can see how this might be convenient when certain laws might not suit your individual business requirements.

This is the reason why I suggest that all LLCs have an Operating Agreement in writing. This information also applies to Single-Member LLCs.

According to the New York Limited Liability Company Law (LLC) §417, only written Operating Agreements are enforceable. These can include any terms that don’t conflict with New York state law or your Articles of Organization.

You can generate the Operating Agreement before or at the time of filing the Articles of Organization. If you prefer, it can also be done after filing, so long as it’s within 90 days of submission.

Below, you can find free downloadable templates that match your LLC structure. These apply to member or manager-managed LLCs.

Are you interested in finding out how to design your own Operating Agreement? If so, I encourage you to read my detailed guide: Creating A New York Operating Agreement.

5. Obtain An EIN

An Employer Identification Number (EIN) is defined as a distinctive nine-digit number. It’s given by the Internal Revenue Service (IRS) to recognize your LLC for tax and filing purposes.

Your EIN is essential to accomplish the following goals:

• To open a business bank account.
• To onboard employees.
• To file taxes at the federal and state levels.
• To apply for business licenses or permits.

The IRS will provide you with an EIN at no cost.

That being said, make sure your LLC is officially approved by the New York Department of State before applying for an EIN.

To lodge an EIN application, you can do so in one of the following ways:

• Online: This way only takes around 15 minutes.
• Mail or fax: This method is lengthier, taking between 1 to 3 months.

Once your application is accepted, you will get an EIN Confirmation Letter (Form CP 575) from the IRS.

To simplify this process, I suggest reading my guide on How To Get An EIN For Your New York LLC.

6. Finalize The State’s Publication Requirements (And Get Affidavits Of Publication)

There are only three states that require newly formed LLCs to publish a notice of their business creation. This publication has to be done in the newspaper. As you might have guessed, New York happens to be one of these states.

Even though this process is old school, it’s an essential prerequisite ordered by the New York Limited Liability Company Law §206.

Additionally, there are guidelines to follow for this newspaper publication notice. It has to run one time per week for six weeks in two distinct newspapers in the county where your business operates. One paper needs to have a daily publishing schedule and the other, a weekly one.

The next step is waiting to get the approval for your Articles of Organization from the New York Department of State. Once you do, get in touch with the County Clerk located in the same county as your LLC. The County Clerk will disclose the contact information of the two newspapers allowed to publish the legal notice of your LLC.

After six weeks of having your publication notices in the paper, you will receive an Affidavit of Publication and a photocopy of your ad. You should obtain both of these from each newspaper.

It’s important to remember that these Affidavits have to come from the newspapers appointed by the County Clerk.

Otherwise, if they come from an unapproved newspaper, they are invalid for submitting the Certificate of Publication. This is clearly disclosed in the Limited Liability Company Law §206.

When you file your Certificate of Publication, you have to include both Affidavits of Publication. We will elaborate on this procedure in the next section.

I also dive deeper into this process in this article: New York Publication Requirements.

7. Submit A Certificate Of Publication

Eventually, you will need to show the State of New York that you upheld all publication requirements. This is when filing a Certificate of Publication becomes useful.

First, make sure you get the Affidavits of Publication from both newspapers that published your LLC establishment notices. Once they are secured, you can start filing.

Completing and filing the Certificate of Publication – Form 1708 with the New York Department of State is mandatory. More specifically, it has to be done with the Division of Corporations.

The only way to file this is by mail. Please find the address where it should be sent below:

NY DEPARTMENT OF STATE, DIVISION OF CORPORATIONS
One Commerce Plaza,
99 Washington Avenue,
Albany, NY 12231.

The cost for lodging the Certificate of Publication is $50.

Once your Certificate of Publication is accepted by the New York Department of State, you will get a Filing Receipt.

You can expect a wait time of around 1 to 3 months before obtaining this Filing Receipt.

8. Get Your New York Business Licenses And Permits (Optional)

Business licenses give your LLC the legal approval to operate in the state of New York. These are considered official documents.

The silver lining is that New York does not mandate a general business license at the state level.

Even so, you might need to get specific licenses or permits from municipal agencies or state licensing boards. This will vary according to your industry and location.

What Are The Next Steps To Take After The Formation Of Your New York LLC

Once your LLC is established, there are still some essential tasks to complete. Implementing these measures will set your business up for a smoother operation and ensure it remains legally compliant.

After your New York LLC is formed, follow the steps below:

1. Opening A Business Bank Account

Having a separate business bank account keeps your LLC’s finances distinct from your personal money.

There are many advantages to this separation. The most notable ones include keeping your limited liability protection, maintaining the corporate veil, and simplifying your bookkeeping and accounting.

2. Submitting Your Biennial Report

The Biennial Report, officially called the Biennial Statement in New York, is a mandatory filing required by the New York Department of State to keep your LLC in good standing.

You will have to pay your first Biennial Statement two years after you file your Articles of Organization. The payment is requested at the end of the month. As the name suggests, you will need to continue paying this fee every two years.

As an example, let’s say your LLC was established on January 15, 2025. In this scenario, your first payment for your Biennial Statement would be owed by January 31, 2027. The next payment after that would be due January 31, 2029, and so on for the entire span of your LLC.

As for the filing fee for the Biennial Statement, it is currently set at $9.

3. Paying Your Taxes And Required Fees

Members of an LLC are obligated to pay their LLC taxes and state fees. This happens yearly and has the goal of maintaining the business’s compliance.

At baseline, the IRS taxes LLCs in New York based on the number of members they have:

• An LLC with a single member is taxed as a Sole Proprietorship.
• An LLC with multiple members is taxed as a Partnership.

Instead of this baseline requirement, an LLC can choose to be taxed as a C-Corporation or an S-Corporation. This is done by submitting the right forms to the IRS.

On top of the federal taxes, your LLC may also need to pay New York State and local income taxes, as well as sales tax. Whether or not this applies depends on the nature and location of your company.

Read more: New York Sales Tax Certificate Of Authority.

Most New York LLCs are also required to file Form IT-204-LL (Partnership, LLP, and LLC Annual Filing Fee).

This is an annual filing fee for LLCs that have New York source activity, such as income, gain, loss, or deduction. It is not a tax return, but a mandatory fee based on the LLC’s gross income derived from New York sources.

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