How to Start an LLC in New York (2025 Guide)

How to Form an LLC in New York in 6 Steps

In order to form your LLC in New York, you will need to complete the following steps:

1. Name Your LLC
2. Choose a Registered Agent
3. File Your Articles of Organization
4. Follow NY LLC Publication Requirements
5. File Your Operating Agreement
6. Obtain an EIN

Step 1: Name Your New York LLC

Before you get started, you will need to pick a suitable name for your New York LLC. 

This will need to comply with all applicable New York naming requirements and be both succinct and memorable, as this will make it easily searchable by your potential clients.

1. Important Naming Guidelines for New York LLCs:

• Your name must include “limited liability company” or one of its abbreviations (LLC or L.L.C.)
• Your name cannot include words that could confuse your LLC with a government agency (FBI, treasury, state department, etc.).
• Your name must be distinguishable from any other New York limited liability company, limited partnership, or corporation (domestic and foreign).
• Your name cannot include certain restricted words without prior written approval from the relevant state body (e.g., bank, olympic, college, etc).

For a complete list of naming rules in New York, we recommend consulting the New York Senate’s website and reading the full list of restricted words.

2. Is the name available in New York? 

To check whether your desired name is already taken by another business entity in New York, you can perform a search on the Secretary of State’s Business Entity Database. 

If you’re not going to start your LLC right away, it might be a good idea to consider reserving your name for up to 60 days ($20 filing fee).

For more information, have a look at our New York LLC Name Search guide. 

3. Is the URL available?

We recommend that you check online to see if your business name is available as a web domain. Even if you don’t plan to create a business website right away, this is an extremely important step that will help prevent others from acquiring it first – potentially saving you both time and money in the long term.

Once you have verified your name is available, you may select a professional service to complete the LLC formation process.

FAQ: Naming a New York LLC

Step 2: Choose a Registered Agent in New York

By default, the New York Secretary of State acts as the registered agent for all New York LLCs. You can, however, choose to designate someone besides the Secretary of State as the registered agent for your New York LLC.

If you choose to use a registered agent service, the Secretary of State will still be the first point of contact for the state and anyone who might serve your LLC with service of process.

The Secretary of State will forward the following to your LLC’s principal business address or the address of your designated New York registered agent:

• All formation documents
• Any service of process information
• Legal documents regarding taxation and reporting

Why would you use a registered agent service in New York?

1. Reduce Publication Costs

New York requires newly formed LLCs to publish a Notice of Formation in local newspapers designated by the local County Clerk. Publication costs around $1,500 or more if the principal address is in New York City.

A registered agent service located outside the city allows an LLC to use the registered agent’s address as the principal address, significantly reducing the publication cost.

2. Maintain Privacy

New York’s LLC publication requirements mandate that your principal LLC address be publicly shared. Hiring a registered agent service will allow you to use their address instead of yours, protecting your personal privacy.

Read our guide to New York LLC publication requirements.

After the publishing requirements are met, you can change the location of your principal office to anywhere in New York State. You will not need to publish additional notices.

FAQ: Nominating a Registered Agent

Step 3: File Your New York LLC Articles of Organization

To register your New York LLC, you’ll need to file Form DOS 1336-f: Articles of Organization with the New York Department of State. You can apply online, by mail, by fax, or in person.

Before filing, you’ll need to have certain information on hand to be able to complete your Articles of Organization correctly, including:

• Your contact information
• The exact name of your business entity
• The county in which your LLC will be located
• Your LLC’s mailing address
• The filer’s name and mailing address

File the Articles of Organization

OPTION 1: File Online With the New York Business Express

File Online

– OR –

OPTION 2: File Form DOS 1336-f by Mail, by Fax, or In Person

Download Form

State Filing Cost: $200, payable to the Department of State (Nonrefundable)

Filing Address:
Department of State Division of Corporations
State Records and Uniform Commercial Code
One Commerce Plaza
99 Washington Ave.
Albany, NY 12231

Fax: 518-474-1418

Note: Fax filings must include a Credit Card/Debit Card Authorization form.

For help completing the form, visit our New York Articles of Organization guide.

Note: If you’re expanding your existing LLC to the State of New York, you’ll need to form a foreign LLC.

FAQ: Filing New York LLC Documents

Step 4: Follow New York LLC Publication Requirements

What is New York’s LLC publication requirement? Within 120 days of formation, LLCs must publish a notice of LLC formation in two weekly newspapers (one daily) for six successive weeks in the county of the LLC’s principal office or designated registered agent’s office.

Can I pick any newspapers I want? No. The newspapers must be approved by the local county clerk of the county you designate in your Articles of Organization. After publication, the printer or publisher of each newspaper will provide you with an affidavit of publication.

Where do I file my Certificate of Publication? You must submit your Certificate of Publication and your publication affidavits to:

New York Department of State, Division of Corporations
One Commerce Plaza, 99 Washington Ave.
Albany, NY 12231

Please read our complete New York publication requirements guide to learn more.

File Certificate of Publication with New York

File a Certificate of Publication With the New York Division of Corporations, State Records, and Uniform Commercial Code

Download Form

Filing Fee: $50 payable to the Department of State (Nonrefundable)

Note: New York City has fees upwards of $1,500–$2,000 for newspaper publishing. One way to save on fees is to designate a registered agent service located outside of the city.

 

FAQ: New York Publication Requirements

Step 5: Create a New York LLC Operating Agreement

All New York LLCs are required to have an operating agreement, also known in the state as a limited liability company agreement. This may be a verbal or written operating agreement.

What is an operating agreement? An LLC operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

Why are operating agreements important? A comprehensive operating agreement ensures that all business owners are on the same page and reduces the risk of future conflict.

You can use the free tool in our Business Center to create a custom operating agreement in minutes — or download our free templates:

• New York Single-Member LLC Operating Agreement
• New York Multi-Member LLC Operating Agreement

FAQ: Creating a New York LLC Operating Agreement

Step 6: Get a New York LLC EIN

You can get an Employer Identification Number (EIN) from the IRS for free. Also known as a Federal Tax Identification Number, this is used to identify a business entity and keep track of a business’s tax reporting. It is essentially a Social Security number (SSN) for the company.

Why do I need an EIN? An EIN is required for the following:

• To open a business bank account for the company
• For federal and state tax purposes
• To hire employees for the company

Where do I get an EIN? The business owner obtains An EIN from the IRS (free of charge) after forming the company. This can be done online or by mail.

FOR INTERNATIONAL APPLICANTS: You do not need an SSN to get an EIN. Learn more here.

Get an EIN

Option 1: Request an EIN from the IRS

Apply Online

– OR –

Option 2: Apply for an EIN by Mail or Fax

Download Form

Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

Fax: (855) 641-6935

Fee: Free

FAQ: Getting an EIN

Best LLC Services in New York Compared

For a comprehensive comparison, read our Best LLC Service guide. We reviewed and ranked the top LLC formation services to help you determine the best fit for your new business.

Important Next Steps to Protect Your New York LLC

After you’ve formed your LLC, you’ll need to complete several key steps in order to:

• Separate your personal and business assets
• Stay compliant with state and federal laws

1. Get a Business Bank Account and Credit Card

Getting a dedicated business bank account is an essential part of operating legitimately as it keeps your personal and business assets separate, and therefore helps shield your personal limited liability. 

Skipping this step can often lead to:

• Courts determining that you haven’t been treating your LLC as a separate entity
• Your “corporate veil” being pierced, meaning that you will no longer benefit from limited liability in law. 

Recommended: Have a look at our Best Business Bank Accounts for LLCs in 2025 review. 

You can also choose to acquire a corporate credit card if you’re interested in building your credit and potentially raising capital down the line. 

2. Check If You Need a New York Business License

New York does not require LLCs to hold a “general” business license in order to operate. 

Even so, you should know that business licensing is regulated at a local, state, and federal level, so your licensing needs will ultimately depend on your exact location and industry:

• Local Licenses: You’ll need to check with your city or county clerk’s office to identify any local licensing requirements, such as zoning permits or health department approvals you’ll need. 
• State-Level Licenses: You can visit the New York Business Express website for more information on state-issued licenses and permits, and how to identify which ones may apply to your LLC.
• Federal Licenses: While most New York LLCs will not be subject to federal regulation, those involved in heavily regulated industries (such as agriculture, alcohol, and firearms) will. You can have a look at this Small Business Administration article for the relevant federal agency you’ll need to contact.

A few questions to ask yourself when deciding whether you need a license include:

• Will you sell, lease, or rent taxable goods or services? If so, you’ll likely need a Sales Tax Certificate of Authority from the New York State Department of Taxation and Finance. You can find more information on this on our New York Sales Tax guide. 
• Will you work as a licensed professional? If your LLC will focus on certain fields — such as medicine, law, insurance, or real estate — you’ll need to ensure that you or a member of your LLC is appropriately licensed.
• Will your LLC’s activities negatively impact the environment? If so, you might need to obtain a business license or permit from the New York State Department of Environmental Conservation.

For more information, you can have a look at our New York Business License guide.

3. Understand Your New York LLC Tax Obligations

New York LLCs are not all taxed in the same way; this is because LLCs are taxed as pass-through entities by default, meaning that they are largely taxed similarly to sole proprietors — the business gets paid, the profits pass to you as the owner, and you get taxed. There is no “corporate” tax involved. 

This means that:

On a Federal Level

You’ll need to submit personal income tax returns using either Form 1040 (for single member LLCs) or Form 1065 (for multi-member LLCs). If you have employees, you will also be subject to federal income tax withholding. 

On a State Level

Your LLC may have to pay additional taxes — such as sales or excise taxes. Keep in mind that New York also imposes a state income tax, with rates ranging from 4% to 10.9% depending on your income. If you have employees, you’ll likely be subject to state income tax withholding. 

On a Local Level

Your LLC may be required to pay property and even sales and use taxes on a county level. For the latter, this will need to be paid in addition to the state sales and use tax that New York imposes. 

For more information on the New York-specific LLC tax obligations that may apply to you, we recommend having a look at our in-depth New York LLC Taxes guide. Alternatively, you can schedule a free online consultation with 1-800Accountant for all your tax-related questions. 

4. Get Business Insurance for Your LLC in New York

Even though an LLC offers limited liability, you’ll still likely need to purchase some form of business insurance to protect your LLC’s assets. 

This is because an LLC’s default limited liability protects your personal assets, not the business’s. Some of the most common types of business insurance include:

• General Liability Insurance: This is a broad insurance policy that protects your business from lawsuits. Most small businesses end up getting general liability insurance.
• Professional Liability Insurance: This is a business insurance policy for professional service providers (consultants, accountants, etc.) that covers against claims of malpractice and other business errors.
• Workers’ Compensation Insurance: A type of insurance that provides coverage for employees’ job-related illnesses, injuries, or deaths. In New York, businesses are legally required to obtain this coverage if they have one or more employees.

5. Learn How to Properly Sign Your LLC’s Legal Documents

Improperly signing a document as yourself and not as a representative of the business can leave you open to personal liability. 

When signing legal documents on behalf of your company, you we recommend following this formula to avoid any problems:

• Formal name of your business
• Your signature
• Your name
• Your position in the business as its authorized representative

6. Complying With Your Filing Requirements

Complying with your New York LLC’s filing requirements generally means paying the Annual Filing Fee to the Department of Taxation and Finance each year and submitting a Biennial Statement to the Department of State every two years.

Submit the Annual Filling Fee

LLCs based in the State of New York are required to submit an annual filing fee in order to keep themselves in good standing with the state.

To submit this, you’ll need to use Form IT-204-LL, which can be filed online or by mail through the Department of Taxation and Finance.

The actual amount you’ll need to pay will depend on your LLC’s gross income earned from New York sources in the previous tax year.

You can check out this filing fee table on the Department of Taxation and Finance’s website to get an idea of how much you may need to pay.

Note: LLCs taxed as either C corporations or S corporations by the IRS do not have to pay this tax.

Submit the Biennial Statement

The State of New York requires all LLCs to file a biennial statement every two years with the New York Department of State. This biennial report is meant to update information about your business, such as your registered agent, your members’ names and addresses, and your LLC’s office address (both physical and mailing).

Biennial statements are due every other year by the end of your LLC’s anniversary month (i.e., the month you initially registered your LLC with the state).

You can file your biennial statement online with the New York Department of State for $9. Businesses unable to file online can request a paper form by emailing [email protected].

To stay on top of this deadline and other important compliance tasks, we recommend hiring a professional registered agent service — they can help ensure you never miss a filing.

New York Business Resources

Business Center

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Local Resources

Have a look at New York’s local business resources:

• NYC Small Business Services (SBS)
• New York Small Business Resources

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