- Filing Articles of Organization directly through NYS DOS requires a non-refundable $200.00 filing fee.
- Section 206 of the New York LLC Law requires publishing a notice in two county-designated newspapers for 6 consecutive weeks within 120 days of formation, followed by filing a Certificate of Publication with a $50.00 fee to avoid business authority suspension.
- An Employer Identification Number (EIN) costs $0 (free) directly from the IRS and must be requested only after your entity is successfully formed with NYS DOS.
- Ongoing compliance requires a $9.00 Biennial Statement fee due every two years to NYS DOS, plus an annual tax filing on Form IT-204-LL carrying a fee between $25 and $4,500 based on New York source gross income.
- Under rules effective August 14, 2026, US-formed LLCs are exempt from federal BOI reporting and the New York LLC Transparency Act disclosure, which applies solely to foreign-formed entities.
Official New York LLC Formation Facts and Fees
| Requirement | Official Fee / Deadline | Summary Mandate | Source |
|---|---|---|---|
| Articles of Organization | $200.00 filing fee | Mandatory initial filing with NYS DOS to create the LLC | NYS Department of State |
| Newspaper Publication | Publication cost varies by county | Publish notice for 6 consecutive weeks in 2 designated newspapers within 120 days | NYS Department of State |
| Certificate of Publication | $50.00 filing fee | Mandatory filing after publication; failure suspends authority to do business | NYS Department of State |
| Employer Identification Number (EIN) | $0.00 (free from IRS) | Form entity with state before applying; never pay a third party | Internal Revenue Service |
| Biennial Statement | $9.00 fee every 2 years | Filed in calendar month of formation | NYS Department of State |
| Annual Filing Fee (Form IT-204-LL) | $25 minimum up to $4,500 | Graduated fee based on New York source gross income | NYS Department of Taxation and Finance |
| Federal BOI Reporting | $0.00 | US-formed entities are exempt | Financial Crimes Enforcement Network |
| NY LLC Transparency Act | $0.00 | Applies only to foreign-formed LLCs (US-formed exempt) | NYS Department of State |
How New York LLC Formation Works
Forming a Limited Liability Company in New York involves specific statutory steps governed by state law. Understanding these rules allows you to decide whether handling the filing yourself or hiring a commercial provider makes the most sense.
Online Filing with NYS DOS
The first step to create a New York LLC is submitting Articles of Organization to the New York State Department of State Division of Corporations. You can complete this process online via the NYS DOS online portal or submit paper forms by mail. The official filing fee is $200.00.
When filing, you must designate a specific New York county in which the LLC office will be located. For business owners in New York City, the five boroughs map directly to their corresponding counties: Manhattan is New York County, Brooklyn is Kings County, Queens is Queens County, the Bronx is Bronx County, and Staten Island is Richmond County.
The Newspaper Publication Requirement
Section 206 of the New York Limited Liability Company Law sets forth a mandatory publication rule. Within 120 days of your Articles of Organization taking effect, your LLC must publish a notice of formation once a week for six consecutive weeks in two newspapers within the designated county.
The clerk of your designated county assigns the two specific newspapers (one daily and one weekly). Publication charges vary significantly depending on the county. In rural upstate counties, total publication costs can be under $100.00, whereas in New York County (Manhattan), publisher charges often exceed $1,000.00.
Upon completing the six weeks of publication, both newspapers provide an Affidavit of Publication. You must file these affidavits alongside a Certificate of Publication with NYS DOS, accompanied by the $50.00 state fee. Failure to complete this requirement within the 120-day window results in the suspension of your authority to conduct business in New York.
Post-Formation Filings: EIN and Taxes
You must form the entity with the state before applying for an EIN. An EIN is free directly from the IRS ($0), and you should never pay a third party for an EIN. The online IRS tool issues the number instantly upon completion.
For ongoing maintenance, New York LLCs must file a Biennial Statement with NYS DOS every two years for a $9.00 fee. In addition, New York requires an annual filing fee return submitted on Form IT-204-LL to the New York State Department of Taxation and Finance. This fee ranges from $25 minimum up to $4,500 based on New York source gross income.
Under rules effective August 14, 2026, entities created in the United States are exempt from federal BOI reporting. Furthermore, the New York LLC Transparency Act applies only to foreign-formed LLCs, meaning US-formed LLCs are not required to file beneficial ownership disclosures.
Comparing DIY Formation Against Commercial Services
Choosing between filing yourself or paying a service is a trade-off between personal time and service costs.
Filing yourself directly through NYS DOS is the best call if you want to avoid commercial markups and are comfortable managing state forms and local newspaper publication yourself.
If you prefer automated reminders or privacy protection, using a service can streamline the process. The table below compares commercial options (listed alphabetically, not ranked).
| Provider | Base Service Plans (as of 2026) | Registered Agent Cost |
|---|---|---|
| Bizee | Silver ($0 + state feet), Gold ($199 + state fee), Platinum ($299 + state fee) | Included free 1st year, then $119/year |
| LegalZoom | Basic ($0 + state fee), Pro ($249 + state fee), Premium ($299 + state fee) | $249/year separate service |
| Northwest Registered Agent | $39 + state fee base rate | $125/year (included in base account setup) |
| Rocket Lawyer | Non-member $99.99 + state fee (or $39.99/mo membership) | $149.99/year ($74.99/year for members) |
| Tailor Brands | Basic ($49/yr + state fee, Standard ($199/yr + state fee), Premium ($249/yr + state fee) | $199/year separate service |
| ZenBusiness | Starter $0 + state fee, Pro $199/yr, Premium $299/yr | $199/year on every tier ($99 1st year with formation) |
For those seeking service assistance, ZenBusiness offers a Starter tier at $0 plus state fee, Pro at $199/year, and Premium at $299/year. Registered agent service is a separate $199/year option across all tiers, discounted to $99 for the first year with formation.
Frequently Asked Questions
What are the New York LLC Articles of Organization filing fee and publication requirements?
The Articles of Organization filing fee is $200.00 paid to NYS DOS. Under Section 206, the LLC must publish a notice in two county-designated newspapers for 6 consecutive weeks within 120 days of formation, then file a Certificate of Publication with a $50.00 fee. Failure to publish within 120 days suspends authority to do business.
How do I complete New York LLC formation Articles of Organization online filing directly with NYS DOS?
Access the NYS DOS Division of Corporations online portal, enter your LLC details, select your designated county, and pay the $200.00 filing fee electronically to receive immediate filing confirmation.
Sources
- Internal Revenue Service, “Get an employer identification number”
- Financial Crimes Enforcement Network, “Beneficial Ownership Information Reporting”
- New York State Department of State, Division of Corporations, “Forming a Limited Liability Company in New York”
- New York State Department of State, Division of Corporations, “Biennial Statements for Business Corporations and Limited Liability Companies”
- New York State Department of State, Division of Corporations, “Beneficial Ownership Disclosure”
- New York State Department of Taxation and Finance, “Partnership, LLC, and LLP annual filing fee”
This article provides general information rather than legal advice, and state filing requirements and fees may vary or change over time.