New York LLC formation requirements

Step 3: Select your New York registered agent

A registered agent (also often referred to as an agent for service of process) is a person or business you appoint to receive and forward to you important legal and tax information. New York requires LLCs to appoint the NY Secretary of State as its agent for service of process. Businesses may also appoint a registered agent in addition to the Secretary of State.

Step 4: Prepare and file Articles of Organization with NYS DOS

Creating your LLC in New York requires you to file the Articles of Organization with the New York Department of State.

You should also create an operating agreement for your LLC. While New York State does not require you to file an operating agreement with the state, it is important for every LLC to have this document. It is a private agreement establishing the rules and structure of the business, including how it will be managed. Read our article on LLC operating agreements for more information.

Step 5: Obtain a federal employer identification number

A federal employer identification number (commonly referred to as an EIN or federal tax ID) is a business identification number issued by the IRS. An EIN is used when filing taxes, and is often used for other important business activities, such as opening a business bank account, obtaining a loan, or paying invoices. For more information, see Do I need an EIN for my LLC?

Step 6: Complete New York LLC publication requirements

New York requires newly formed or registered LLCs to publish notices that advertise the formation or application of authority of the LLC in two newspapers for six consecutive weeks. Notices must be published in newspapers designated by the county clerk’s office for the county in which the office of the LLC is located. LLCs must then submit a Certificate of Publication along with publication affidavits to the Department of State within 120 days of formation or registration.

Step 7: Meet your license, registration, and other filing requirements

Your LLC may be required to undertake additional post-formation compliance steps. Here are sample requirements:

• NYS Sales Tax Vendor registration. Many businesses will need to apply to the NYS Department of Taxation and Finance for a sales tax Certificate of Authority.
• Employees. If you plan on having employees, your LLC must have an EIN, and it will need to register for payroll tax and obtain unemployment insurance from the NYS Department of Labor. You will also need to obtain workers’ compensation insurance through the New York State Insurance Fund or a private carrier.
• Business licenses and permits. Your New York LLC may need to obtain licenses and permits at the federal, state, and local levels before it can legally operate.
• Assumed name registration. If your LLC will be conducting business under a "DBA” or assumed name, it will need to file a Certificate of Assumed Name with the Department of State.
• Biennial report. New York LLCs are required to file a report with the Department of State every two years. The report sets forth the address to which the Secretary of State will mail a copy of any service of process accepted on behalf of the LLC.

NY LLC Transparency Act requirement

The New York LLC Transparency Act (which goes into effect on January 1, 2026) requires LLCs formed or authorized to do business in New York to submit beneficial owner information to the state. A beneficial owner is an individual who, directly or indirectly, either exercises “substantial control” over the reporting LLC or owns or controls at least 25% of the “ownership interest” of a reporting company.

LLCs that are exempt from this reporting requirement will need to file an attestation of exemption.

New York State (NYS) LLC basics and FAQs

What is the cost to form a New York LLC?

At BizFilings, we clearly outline our fees and the New York state fees. When you view our pricing to form an LLC you see:

• BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
• State fee for standard turn-around. Our pricing shows the state fee to incorporate in New York with standard turn-around.
• Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
• 24-hour turn-around. New York has a 24-hour filing option, which is outlined in our pricing.
• Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Organization.