How to Start an LLC in New York (2026): Step-by-Step Guide

Published: May 2026 · Updated for the 2026 tax year

New York is the hardest "easy" state to form an LLC in. The Articles fee is a reasonable $200 — and then the publication requirement lands a second bill that runs from a few hundred dollars upstate to two thousand in Manhattan, the state legally requires you to write an operating agreement, and there's a new transparency law on the books that may or may not touch you. This guide walks through every step, what a New York LLC actually costs by county, how to form one from outside the US, and the 120-day clock that quietly suspends LLCs that ignore it.

A note from Slava

I'm Slava, co-founder and CEO of Jupid. Before this I co-founded and scaled an AI-powered accounting platform to around $30M in revenue and more than 100,000 business users — the kind of company that ends up filing a lot of paperwork in a lot of states and watching customers trip over the same potholes again and again.

New York's pothole is the publication requirement, and almost every "how to start an LLC in New York" article either skips it, mentions it in one sentence, or gives a price range so wide it's useless. The truth is that the same LLC costs roughly $300 to publish if its office is in Albany County and roughly $2,000 if it's in Manhattan — and there's a legal lever in that, because you pick the county. Most guides also tell you to "consider" an operating agreement when New York actually requires a written one, and most are still describing the LLC Transparency Act as if it applies to everybody when, as of right now, it doesn't apply to LLCs formed in the US at all.

So this guide does the things the others skip: a real county-by-county publication cost table, the publication requirement treated as a deadline you manage rather than a fact you read, the non-resident path, and a dated checklist for your first 120 days so the publication window doesn't catch you. Everything here is current for 2026, with links to the official sources so you can verify before you file.

New York LLC at a glance

Sources: NY Department of State — Forming an LLC in New York, NY Department of Taxation & Finance — partnership, LLC, and LLP annual filing fee.

Should you actually form your LLC in New York?

If you live in New York and run your business from New York, form your LLC in New York. The popular advice to "form in Wyoming or Delaware instead" doesn't help here: an out-of-state LLC that does business in New York has to register as a foreign LLC with the Department of State — which means a second set of fees, a registered agent in the other state, and, yes, the publication requirement still applies based on the New York county you list. You end up paying more for more paperwork, plus you've added a state.

The one place forming elsewhere genuinely changes the math is the publication county — and that's a choice you make inside a New York filing, not a reason to leave the state. We'll get to it.

Forming outside New York makes sense in a narrower set of cases: you genuinely don't operate in New York (no office, employees, or significant activity here), you're a non-resident with no US footprint at all, or you have a specific outside-investor reason that points to Delaware. If you're weighing it, our best state to form an LLC tool walks through the trade-offs, and our Wyoming LLC guide covers the non-resident case in detail. For a comparison with another big-economy state that has its own quirks, see the California LLC guide.

For everyone else: New York it is. Here's how — and read the publication section before you file, not after.

How to start an LLC in New York, step by step

1. Choose and check your LLC name

Your name has to include "Limited Liability Company," "LLC," or "L.L.C." ("Limited" can be shortened to "Ltd." and "Company" to "Co."), and it has to be distinguishable from every other entity on the Department of State's records. Some words — "bank," "trust," "insurance," "academy," "university" and the like — need agency approval first. Search the Corporation and Business Entity Database before you get attached to anything. Need ideas or want to check a few options at once? Our New York business name generator is built for exactly that. You can reserve a name for 60 days for $20 if you want to lock it in before filing, though most people just file.

2. Decide which county your LLC's office is in

This is the step that quietly determines your budget. The Articles of Organization list the county where your LLC's office is located, and that county dictates which two newspapers you have to publish in — and the price gap between counties is enormous (the table further down spells it out). If you operate in New York City, publishing there can run well over a thousand dollars; if your office sits in Albany County or most upstate counties, it's a few hundred. Many founders list a registered-office address in a low-cost county (Albany is the classic choice, using a registered-agent or mail address there) even while operating in the city. That's a real and widely used tactic, with two caveats: the address should be a legitimate address you control or one a registered-agent service provides, and if you later change the office county by Certificate of Amendment ($30), you trigger a fresh publication obligation in the new county. If your office is outside New York entirely, Albany County is the designated county by default.

3. File the Articles of Organization

This is the document that legally creates your LLC. File online through NY Business Express for $200 — online filings are typically processed the same business day during business hours. You can also mail or fax Form DOS-1336 to the Division of Corporations, but that takes roughly 2–3 weeks plus mail time. You'll list the LLC name, the county of the office, an address for the Secretary of State to forward legal papers, and the effective date. Expedited handling adds $25, $75, or $150 per document — rarely worth it if you file online. Once it's approved, download the filing receipt and the stamped Articles; your bank will ask for them.

4. Adopt a written operating agreement

New York is one of the few states that legally requires it. Under LLC Law §417, the members must adopt a written operating agreement — you can do it before, at the time of, or within 90 days after filing the Articles. You don't file it with anyone; you keep it with your company records. It sets out ownership percentages, capital contributions, how profits are split, who can make decisions, voting, and what happens when a member leaves or wants out. A single-member LLC needs one too — it's part of how you keep the liability shield intact, and in New York it's not optional.

5. Get your EIN from the IRS

An EIN is your LLC's federal tax ID, and you need it to open a bank account, hire anyone, and file taxes. It's free. Apply at irs.gov after your formation is approved — if you have an SSN or ITIN, the online application takes a few minutes. If you don't (common for non-resident owners), file Form SS-4 by fax or mail; see the non-resident section below. Never pay a third party for the EIN itself — the number is always free from the IRS.

6. Publish in two newspapers and file the Certificate of Publication

Within 120 days of formation, LLC Law §206 requires you to publish a notice of your LLC's formation in two newspapers — one published daily, one published weekly — that the county clerk of your office county designates. You don't get to pick the papers; the clerk does, and they vary by county. The notice runs for six consecutive weeks. When the run finishes, each newspaper gives you a printer's affidavit of publication. You then file a Certificate of Publication with the Department of State for $50, attaching both affidavits. Keep the receipt — it's your proof that your LLC's authority to do business in New York hasn't lapsed.

Treat this as a deadline, not a fact. Between contacting the clerk, getting quotes, the six-week run, and collecting affidavits, the whole thing easily eats 8–10 weeks — so start it within the first month, not on day 119. More on the cost and the consequences of skipping it below.

7. Register for New York taxes and file the Biennial Statement

Forming the LLC doesn't cover your tax obligations. If you sell taxable goods or services in New York, register for a Certificate of Authority with the Department of Taxation and Finance at least 20 days before your first taxable sale (no fee). If your LLC is taxed as a partnership, or it's a single-member LLC with New York-source income, you'll file Form IT-204-LL every year and pay the tiered fee ($25 to $4,500). If you operate in New York City, look into the Unincorporated Business Tax — a 4% city tax on the net income of unincorporated businesses above the small-business thresholds. And every two years, file the Biennial Statement with the Department of State ($9) in your anniversary month — the calendar month your Articles were filed.

What a New York LLC really costs, year by year

Most guides quote "$200 plus publication" and leave the publication number vague. Here's the fuller picture — and publication is where most of the year-one money goes.

Year one

Publication cost by county tier (2026)

Newspapers set their own rates and there is no government price schedule, so treat these as estimates — but the spread is the point.

The lever. Section 206 ties publication to the county where your LLC's office is located, and the county clerk picks the two newspapers. Newspapers in dense NYC markets charge an order of magnitude more than small upstate weeklies. Listing a registered-office address in a low-cost county — Albany being the standard move — can cut publication from $1,500–$2,000 to $300–$450. Just make sure it's a legitimate address you control or one a registered-agent service provides, and remember that moving the office county later re-triggers the obligation. Run the numbers for your situation with our New York LLC annual cost calculator.

What if you don't publish? Here's the part competitors either fear-monger or hand-wave. If you miss the 120-day window, your LLC's authority to carry on, conduct, or transact business in New York is suspended until you complete publication and file the Certificate of Publication. That's the statutory answer. What it does not do: it doesn't void your LLC, it doesn't void your contracts, it doesn't dissolve you, and — contrary to the most repeated myth — it does not strip your right to sue in New York courts. Practical enforcement is light; there are no proactive sweeps, and plenty of small LLCs ignore publication for years without anything happening. But it's a live legal exposure that tends to surface at the worst moment — opening certain bank accounts, a financing or diligence review, or a counterparty pulling your Department of State record — and curing it later costs the same or more. Do it.

Every following year

DIY versus a formation service versus Jupid. Doing it yourself costs the $200 filing fee, the actual newspaper invoices, and the $50 certificate fee — no markup, but you manage the 120-day clock, chase down which papers your county designates, collect the affidavits, and file the certificate yourself. The publication logistics are the genuinely annoying part. A formation service charges its base fee plus a publication-handling fee on top of the newspaper cost — convenient, since they know each county's designated papers, but the total is often opaque. Jupid forms your New York LLC for free — you pay only the $200 state fee, with publication costs passing through at cost — and then handles the bookkeeping and tax filings afterward, which is where the recurring cost and hassle actually live. The $200 you'll just pay; the IT-204-LL math, the Biennial Statement reminder, and clean books to back it all up are work, and that's the work Jupid does for you.

Forming a New York LLC as a non-resident or foreign founder

You can own a New York LLC without being a US citizen or resident — New York imposes no residency or visa requirement on members. The friction is operational, not legal, and the publication requirement makes county choice matter more for you than for anyone.

Registered office and county. You still have to list an in-New York office address in the Articles, and the publication requirement applies based on that county. This is where the Albany move earns its keep: a registered-agent or virtual-office service in Albany County gives you a real New York address and the cheapest publication (~$300–$450 instead of ~$1,500–$2,000 in NYC). The Secretary of State remains the default agent for service of process; a commercial registered agent is optional but practically useful when you have no US address of your own.

Getting an EIN without an SSN. The IRS online EIN tool requires the responsible party to have an SSN or ITIN, so foreign founders generally can't use it. Instead, file Form SS-4: on the line asking for the responsible party's SSN/ITIN/EIN, write "Foreign" — don't invent a number. Submit it by fax or mail (check the current Form SS-4 instructions for the right fax number, since the IRS changes it). Fax turnaround is usually one to four weeks; mail is slower. The EIN is free, and you can get it before you have an ITIN.

ITIN. An ITIN (Form W-7) is a tax ID for individuals who aren't eligible for an SSN. Your LLC gets an EIN; you as an owner may separately need an ITIN if you end up with a personal US filing obligation — for example, effectively-connected income flowing through a partnership-taxed LLC. Apply with Form W-7, usually attached to a tax return, or through an IRS Certifying Acceptance Agent. It's not required just to own the LLC; it's required when you have to file.

The Form 5472 obligation — don't skip this. A single-member LLC owned by a non-US person is a disregarded entity that generally must file Form 5472 along with a pro-forma Form 1120 every year, reporting transactions between the LLC and its foreign owner — even if the LLC owes no tax. The penalty for missing it is $25,000. A multi-member foreign-owned LLC files Form 1065 with K-1s instead, and foreign partners face withholding under §1446 on effectively-connected income. Almost no New York LLC guide mentions this; build it into your annual calendar from day one.

US bank account. Most US banks want the owner physically present to open a business account, along with the EIN confirmation letter, the filed Articles, the operating agreement, and a passport. Several fintech business-banking platforms onboard non-resident-owned US LLCs remotely — eligibility and policies change, so check current terms before you rely on any of them. You'll typically need a US business address, which can be your registered agent or a virtual office depending on the bank.

New York and federal tax. If your LLC has New York-source income, you'll file Form IT-204-LL (the $25–$4,500 fee) and, if partnership-taxed, a New York partnership return (IT-204); non-resident members report New York-source income on Form IT-203 and may face partnership withholding. A single-member LLC with no New York-source income generally has no New York filing. If you're doing business in New York City, the 4% Unincorporated Business Tax can apply to the business (NYC resident income tax does not reach a non-resident owner). Federally, if the LLC is engaged in a US trade or business, the foreign owner has US filing obligations of their own (Form 1040-NR for an individual, plus the Form 5472 filing above). A founder in a tax-treaty country may reduce US withholding on certain income — case by case; talk to a cross-border CPA.

Transparency filings. A US-formed New York LLC owned by foreign persons is, as of early 2026, exempt from federal BOI reporting and outside the New York LLC Transparency Act (which the December 2025 Department of State guidance limits to non-US-formed LLCs). The fork to watch: if instead you register an already-existing foreign (non-US) LLC to do business in New York, the LLC Transparency Act does apply to that entity — beneficial-ownership disclosure or an attestation of exemption, $25, filed electronically with the Department of State (within 30 days of the Application for Authority for entities authorized on or after January 1, 2026; by December 31, 2026 for those authorized earlier). See the section below.

Bottom line: a non-resident can form a New York LLC for roughly the same money as a resident if they list a low-cost publication county. The real work is the EIN-by-fax, a US bank account, and getting the cross-border filings — Form 5472, IT-204-LL — right.

Registered agents and the transparency rules (federal BOI and the NY LLC Transparency Act)

Registered agent. New York doesn't require a separate one. By statute, the Secretary of State is the agent for service of process for every LLC, and your Articles list an address where the SOS forwards any legal papers it receives. You may also appoint a commercial registered agent — out-of-state owners often do, and so do people who'd rather not have legal process land at a home address — but it's optional, typically $0–$200 a year.

Federal beneficial-ownership reporting (BOI). Under the Corporate Transparency Act, LLCs were originally required to file a Beneficial Ownership Information report with FinCEN. That changed. FinCEN's interim final rule, published in March 2025, redefined a "reporting company" to mean only entities formed under foreign law that register to do business in a US state. As of early 2026, a New York-formed LLC — even one with foreign owners — has no BOI filing obligation. FinCEN hasn't finalized the rule, and a final rule is expected sometime in 2026, so this could shift; check fincen.gov/boi before you assume one way or the other. (If you register a foreign-formed entity to do business in New York, that entity does have its own FinCEN obligations.)

New York LLC Transparency Act. New York passed its own version, and it took effect January 1, 2026 (originally slated for January 1, 2025, then pushed back a year). But on December 31, 2025, the Department of State confirmed the Act currently applies only to LLCs formed outside the US that are authorized to do business in New York — mirroring the narrowed federal scope. Governor Hochul vetoed, in December 2025, a bill that would have decoupled the New York Act from the federal rule and extended it to domestic LLCs. So a New York-formed LLC currently has nothing to file under the LLC Transparency Act either. A foreign (non-US) LLC authorized to do business in New York does: beneficial-ownership disclosure (each owner with 25%+ ownership or substantial control — full legal name, date of birth, current home or business street address, and a unique government-ID number) or an attestation of exemption, $25, electronic. Penalties for a covered entity that doesn't file run $250 plus up to $500 a day. Both the federal and the state rule are in flux as of this writing — verify with the NY Department of State and fincen.gov/boi before you act on either.

Your first 30, 60, and 120 days

The 120-day publication clock starts the day your Articles are filed. Treat publication as the urgent item, not the afterthought.

Days 1–30

• Get your EIN from the IRS (free; online if you have an SSN/ITIN, otherwise Form SS-4 by fax or mail). You need it before you can open a bank account.
• Adopt your written operating agreement — required by New York law (§417); the hard deadline is 90 days post-filing, but get it done early.
• Start the publication process now. Contact the county clerk of your LLC's office county (or hand it to a publication service) to get the two designated newspapers — one daily, one weekly — and place the notice of formation so the six-week run begins. Don't wait: papers plus six weeks plus collecting affidavits plus filing the certificate easily runs 8–10+ weeks against a 120-day deadline.
• Open a US business bank account (filed Articles, EIN letter, operating agreement, ID). Separate finances from day one — it preserves the liability shield.
• Transparency check: as of early 2026 a US-formed New York LLC has no FinCEN filing and nothing under the NY LLC Transparency Act. If yours is a foreign (non-US) LLC registering in New York, calendar the LLC Transparency Act deadline ($25 disclosure or attestation, within 30 days of the Application for Authority). Re-confirm FinCEN status — a final rule is expected in 2026.

Days 30–60

• Confirm both newspapers are publishing on schedule for all six consecutive weeks; get the printers' affidavits at the end of the run.
• Register for a Certificate of Authority with NY Tax & Finance if you'll sell taxable goods or services — at least 20 days before your first taxable sale (no fee).
• Set up bookkeeping and a way to track New York-source income, and plan for quarterly estimated taxes (state and federal).
• NYC businesses: check the Unincorporated Business Tax with the NYC Department of Finance, plus any borough or industry permits and the commercial rent tax (Manhattan below 96th Street only).
• Get any professional or industry licenses your work requires — formation doesn't replace them.
• Foreign-owned single-member LLC: calendar the annual Form 5472 + pro-forma Form 1120 filing ($25,000 penalty for missing it).

Days 60–120 — hard deadline

• Complete the six-week publication run well inside the 120 days.
• File the Certificate of Publication with the Department of State ($50), attaching the affidavits from both newspapers. Keep the receipt — it's your proof your LLC's authority to do business isn't suspended.
• Confirm your operating agreement is signed (the 90-day deadline lands inside this window).
• Look into business insurance — general liability now, workers' comp once you have employees (required in New York if you do).
• Set compliance reminders: the Biennial Statement ($9, anniversary month, every two years) and Form IT-204-LL (due the 15th day of the 3rd month after your tax year closes — roughly March 15 for calendar-year filers) if your LLC is partnership-taxed or a single-member LLC with New York-source income.

Common mistakes with New York LLCs

Treating publication as optional — or treating it as fatal. Why it hurts: skip it and your authority to do business is suspended until you cure it, and the cure costs the same or more later; but the panic stories ("you can't sue!") are wrong and lead people to overpay rush services. Fix: start publication within the first month, in a county you chose deliberately, and file the certificate before day 120.

Forming with a New York City office address by default. Why it hurts: you've just signed up for $1,000–$2,000 of publication when $300–$450 was available. Fix: decide the office county before you file; if you don't have a specific reason to publish in the city, use a registered-office address in a low-cost county like Albany.

Skipping the operating agreement because "single-member LLCs don't need one." Why it hurts: in New York they do — it's required by statute — and going without it weakens the very liability shield you formed the LLC for. Fix: adopt a written agreement within 90 days; even a short one for a one-person LLC counts.

Assuming you owe the LLC Transparency Act filing. Why it hurts: you waste time (and possibly money on a service) on a filing a US-formed LLC currently doesn't have to make. Fix: check the Department of State guidance — as of early 2026 it's non-US-formed LLCs only — and re-verify before acting, since this area is moving.

Forgetting the Biennial Statement. Why it hurts: it's only $9, but letting your record go past-due muddies your standing with the state right when a bank or counterparty pulls it. Fix: calendar your anniversary month and file every two years.

How Jupid helps

Jupid forms your New York LLC for free — you pay only the state's $200 filing fee, with no service markup and no surprise "compliance" subscription. (Publication is a separate cost no matter who files for you — that's the newspapers' bill, not ours — but Jupid tracks the 120-day deadline so it doesn't lapse.) After that, Jupid is your AI accountant, working in WhatsApp and iMessage the same way you already text. It connects to your business bank account, automatically categorizes your transactions (around 95.9% accuracy), keeps your deductions organized, and prepares your tax filings with CPA review before anything is submitted. For a New York LLC, that's the part that actually takes time year after year — the IT-204-LL math, the Biennial Statement reminder, NYC's Unincorporated Business Tax if it applies, and clean books to back it all up. Start your New York LLC free with Jupid →

Frequently asked questions

How much does it cost to start an LLC in New York in 2026? The Articles of Organization fee is $200. The publication requirement adds a county-dependent cost — roughly $300 to $500 in Albany and most upstate counties, and $1,000 to $2,000+ in the New York City boroughs (Manhattan is the most expensive) — plus a $50 Certificate of Publication fee. A realistic first-year total runs from about $550 in a cheap county to $2,300 or more in Manhattan.

What is the New York LLC publication requirement? Within 120 days of forming your LLC, New York LLC Law §206 requires you to publish a notice of formation in two newspapers — one daily, one weekly — designated by the county clerk of the county where your LLC's office is located, running for six consecutive weeks. You then file a Certificate of Publication ($50) with the Department of State, attaching affidavits from both newspapers.

What happens if I don't publish my New York LLC? Your LLC's authority to carry on, conduct, or transact business in New York is suspended until you complete publication and file the Certificate of Publication. Contrary to a common myth, it does not void your LLC, your contracts, or your liability shield, and it does not strip your right to sue. But it is a real legal exposure that can surface when you open certain bank accounts, raise financing, or a counterparty checks Department of State records — and curing it later costs the same or more.

Does New York require an operating agreement for an LLC? Yes. New York LLC Law §417 requires LLC members to adopt a written operating agreement — before, at the time of, or within 90 days after filing the Articles of Organization. It is not filed with the state. New York is one of only a handful of states with this requirement, and it applies to single-member LLCs too.

Do I need a registered agent for a New York LLC? Not a separate one. New York designates the Secretary of State as the statutory agent for service of process for every LLC by default. Your Articles must list an address where the Secretary of State will forward any legal papers it receives. You may also appoint a separate commercial registered agent, but it is optional — many out-of-state owners use one anyway.

Can a non-US resident form a New York LLC? Yes. New York has no citizenship or residency requirement for LLC members. You'll need a New York office address (a registered-agent or virtual-office service works), an EIN (which you can get without an SSN via Form SS-4), and you'll still face the publication requirement — pick a low-cost county for the registered office. A foreign-owned single-member LLC must also file Form 5472 with the IRS every year or face a $25,000 penalty.

Do I have to file under the New York LLC Transparency Act? As of early 2026, no — not if your LLC was formed in the US. The Act took effect January 1, 2026, but Department of State guidance issued December 31, 2025 limits it to LLCs formed outside the US that are authorized to do business in New York. A bill that would have extended it to domestic LLCs was vetoed in December 2025. Federal beneficial-ownership reporting is also currently off for US-formed LLCs. Both rules are in flux — check the NY Department of State and fincen.gov/boi before you rely on either.

Official sources

• NY Department of State — Forming an LLC in New York
• NY Department of State — Articles of Organization for a Domestic LLC ($200 filing fee)
• NY Department of State — Certificate of Publication for a Domestic LLC ($50)
• NY Department of State — fee schedules ($200 Articles, $9 Biennial Statement, $50 Certificate of Publication, $25/$75/$150 expedited)
• NY Department of State — Biennial Statements
• NY Business Express — online filing portal
• NY Department of State — LLC Transparency Act guidance (search "LLC Transparency Act"; December 31, 2025 guidance limiting scope to non-US LLCs)
• New York LLC Law: §203 — Articles · §206 — publication · §417 — operating agreement required
• NY Department of Taxation & Finance — partnership, LLC, and LLP annual filing fee · Form IT-204-LL & instructions · register for a Certificate of Authority
• NYC Department of Finance — business taxes (Unincorporated Business Tax)
• IRS — get an EIN · Instructions for Form SS-4 · About Form W-7 (ITIN) · About Form 5472
• FinCEN — Beneficial Ownership Information
• Related on Jupid: New York LLC formation · New York LLC annual cost calculator · best state to form an LLC · New York business name generator · California LLC guide · Wyoming LLC guide · what you need to start an LLC

This guide is general information, not legal or tax advice. Fees, deadlines, thresholds, and the transparency rules change — verify with the official sources above before you file.

Last updated: May 2026.