What a New York LLC has to file, what it pays, and where to look it up. An LLC is a state entity, so every figure on this page is specific to New York.
Verified against the New York Department of State, the New York State Department of Taxation and Finance and the New York State Department of Labor, August 2026.
LLC rules, taxes, details New York
Formation
You form a New York LLC by filing Articles of Organization with the New York Department of State, Division of Corporations. Filing is done online at dos.ny.gov.
It costs $200. An out-of-state LLC that wants to do business in New York files an Application for Authority, which costs $250.
The Articles must contain:
- The LLC name
- The county in New York where the office is located
- A designation of the Secretary of State as agent for service of process, and an address to forward process to
- The signature of the organiser
New York does not require you to appoint a private registered agent. The Secretary of State is the agent for service of process by law, and you give the state an address to post anything it receives. Many LLCs still appoint a commercial agent as well, but it is optional.
Naming rules
- The name must contain Limited Liability Company, LLC or L.L.C.
- The name has to be distinguishable from every other entity already on the Department of State register.
- Some words need consent from another agency before the name can be used, including words suggesting banking, insurance or education.
The publication requirement
This is the part of a New York LLC that surprises people, and it has no equivalent in most states.
- Within 120 days of formation, the LLC must publish a notice in two newspapers for six consecutive weeks.
- You do not choose the newspapers. The county clerk of the county where the LLC’s office is located designates them.
- The publishers give you affidavits of publication. Those go to the Department of State with a Certificate of Publication and a $50 filing fee.
- Miss the 120 days and the LLC’s authority to carry on, conduct or transact business in New York is suspended.
- The cost is not the $50. It is the newspaper advertising, which is set by the papers and varies enormously by county. In Manhattan it is dramatically more expensive than in most upstate counties, which is why some people locate the office elsewhere.
Biennial statement
New York does not use an annual report. Every LLC files a biennial statement.
- It costs $9.
- It is due every two years, during the calendar month in which the Articles of Organization or Application for Authority were originally filed.
- It keeps the address for service of process current, which matters because that is how the state reaches you.
Full fee schedule
| Articles of Organization: | $200.00 |
| Application for Authority, foreign LLC: | $250.00 |
| Certificate of Publication: | $50.00 |
| Certificate of Amendment: | $60.00 |
| Certificate of Change: | $30.00 |
| Articles of Dissolution: | $60.00 |
| Surrender of Authority: | $60.00 |
| Biennial Statement: | $9.00 |
| Certificate of Status: | $25.00 |
| Certified copy of a filed document: | $10.00 |
| Name availability search: | $5.00 |
| Expedited processing within 24 hours: | $25.00 |
| Expedited processing same day: | $75.00 |
| Expedited processing within 2 hours: | $150.00 |
Two details people get wrong
The publication requirement is not optional and the clock is short. 120 days from formation, two papers, six weeks, then the certificate. People form the LLC, get busy, and find out months later that the company’s authority to do business has been suspended. Budget for the newspaper cost at formation, not afterwards.
There is an annual state filing fee separate from anything the Department of State asks for. Form IT-204-LL goes to the Department of Taxation and Finance, and even a single-member LLC with New York source income owes $25 a year. There is no extension of time to file it.
LLC tax information New York
New York taxes personal income, charges an annual filing fee scaled to New York source income, and has one of the highest combined sales tax rates in the country in New York City.
Federal classification
- A single-member LLC is disregarded by default. The income reports on the member’s personal return.
- A multi-member LLC is a partnership by default. It files Form 1065, with a K-1 to each member, due 15 March.
- An LLC can elect corporate treatment instead. Form 8832 gives C corp treatment, Form 2553 gives S corp treatment. An S corp files 1120-S by 15 March, a C corp files 1120 by 15 April.
New York state taxes
- Personal income tax: yes. New York taxes the income members receive from the LLC on their own New York returns. New York City residents pay a city income tax on top.
- Annual LLC filing fee: Form IT-204-LL, based on New York source gross income for the preceding year. It is $25 up to $100,000, $50 from $100,001 to $250,000, $175 from $250,001 to $500,000, $500 from $500,001 to $1,000,000, $1,500 from $1,000,001 to $5,000,000, $3,000 from $5,000,001 to $25,000,000, and $4,500 above $25,000,000.
- Single-member LLCs: a disregarded entity with New York source income pays a flat $25.
- Due date for the filing fee: on or before the 15th day of the third month after the close of the tax year. There is no extension.
- Sales and use tax: 4% at state level, plus county and city rates, plus an extra 0.375% inside the Metropolitan Commuter Transportation District. In New York City the combined rate is 8.875%. You need a Certificate of Authority before making taxable sales.
- Unemployment insurance: the new employer normal contribution rate for 2026 is 3.4%, with a subsidiary rate on top. The taxable wage base is set annually and rises each year.
LLC lookup New York
New York’s register is public and free, and the search is one of the better ones. It shows the DOS filing history, the service of process address and the county of the office.
Search the register
The corporation and business entity database sits at apps.dos.ny.gov.
- By entity name. The one most people need. It confirms whether a name is taken, and whether the entity is Active or Inactive.
- By DOS ID number. Goes straight to one record when you already hold the number.
- By filing date or county. Useful when you are checking a set of related entities.
The record also shows whether the LLC has kept its biennial statement current, which is a quick tell for whether a counterparty is looking after its filings.
File and register
- Department of State, at dos.ny.gov. Form the LLC, file the Certificate of Publication, the biennial statement, amendments and dissolution.
- Department of Taxation and Finance, at tax.ny.gov. Form IT-204-LL, the sales tax Certificate of Authority and withholding all go here. This is separate from the Department of State.
Getting help with a New York LLC
indinero handles the accounting, tax and CFO work behind all of this for New York LLCs. If you would rather not track the publication deadline, the biennial month and the IT-204-LL yourself, talk to an expert.
Fees and rates are taken from the New York Department of State, the New York State Department of Taxation and Finance and the New York State Department of Labor, and were verified in August 2026. They change. This page is general information, not tax or legal advice for your situation.
LLC information by state: California, Texas, Florida, New York, Pennsylvania, Illinois, Ohio, Georgia, North Carolina, Michigan.