// Formation — New York
How to File an LLC in New York: The Publication Requirement Explained
New York is the only state that requires you to publish a notice of your LLC formation in two newspapers for six consecutive weeks. This "publication requirement" can cost anywhere from $300 in upstate counties to $1,500+ in Manhattan. It's confusing, it's expensive, and it catches almost everyone off guard. Here's how to handle it.
New York LLC Cost Breakdown
The Publication Requirement: What It Is
Within 120 days of formation, you must publish a copy of your Articles of Organization (or a notice containing the required information) in two newspapers in the county where your LLC's office is located. One must be a daily newspaper, and one must be a weekly. The notice must run once per week for six consecutive weeks.
After publication is complete, you must file a Certificate of Publication with the NY Department of State along with the $50 filing fee and affidavits of publication from both newspapers.
How to Minimize Publication Costs
Cheapest counties for publication: Albany, Schoharie, Fulton, Hamilton, and several upstate counties typically run $300–$500 total. Your registered agent service can usually handle the entire publication process for you for $400–$600 all-in.
Step-by-Step Filing Process
Step 1
Choose Your LLC Name
Search at the NY Department of State business search. Must include "LLC" or "Limited Liability Company." New York also prohibits names containing certain professional designations without proper licensing.
Step 2
Designate a Registered Agent
New York requires a registered agent (called "agent for service of process"). If using the county trick above for cheaper publication, choose your agent's county strategically. Services: Northwest Registered Agent ($125/yr) can provide an Albany County address.
Step 3
File Articles of Organization
File online at dos.ny.gov or by mail. You'll need: LLC name, county of office, agent for service of process, and organizer info. Fee: $200. Processing: 7–10 business days online, expedited available for $25 (24-hour) or $75 (same-day).
Step 4
Complete Publication Requirement
Within 120 days of formation: contact the county clerk's office in your LLC's county to get the list of approved newspapers. Arrange publication in one daily and one weekly paper for six consecutive weeks. Cost: $300–$1,500 depending on county. Most registered agent services will handle this for you.
Step 5
File Certificate of Publication
After the six weeks of publication, collect the affidavits of publication from both newspapers. File the Certificate of Publication (form available on dos.ny.gov) with the $50 fee. Keep copies of everything.
Step 7
Draft Operating Agreement
New York law requires LLCs to have a written operating agreement. This is not filed with the state, but you're legally required to maintain one. See our Operating Agreement guide.
Annual Requirements
| Requirement | Due Date | Cost |
|---|---|---|
| Biennial Statement | Every 2 years (anniversary month) | $9 |
| NY State Tax Return (IT-204-LL) | March 15 (or extended) | $0–$4,500 (fee based on income) |
| Personal Income Tax | April 15 | Up to 10.9% state + 3.876% NYC |
New York state income tax ranges from 4% to 10.9%. If your LLC is based in New York City, add the NYC income tax of up to 3.876%. The combined NYC rate of up to 14.776% is second only to California.
Compare Other Filing States
New York is expensive. Here's what other states charge.
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Disclaimer: This guide is for informational purposes only and is not legal or tax advice. New York LLC requirements are complex and county-specific. Consult a qualified attorney or CPA for your specific situation.