What matters is the order. The Department of State requires the Articles to designate the county where the LLC's office will be located, and in New York City each borough corresponds to a county. After the Articles are filed, the LLC publishes a notice of its formation and files a Certificate of Publication, which costs $50. If the LLC does not publish and file that certificate within 120 days, the Department of State suspends its authority to carry on business. Only after the state has formed the entity should the LLC request an Employer Identification Number, which the IRS issues for free.
Once formed, the LLC files a Biennial Statement with the Department of State, and the fee is $9. LLCs that owe New York's annual filing fee pay it to the Department of Taxation and Finance on Form IT-204-LL, where the amount runs from $25 up to $4,500 depending on New York source gross income. FinCEN exempts LLCs formed in the United States from federal beneficial ownership reporting. New York's own LLC Transparency Act, administered by the Department of State, applies only to LLCs formed under the law of a foreign country.
Filing without a service costs the state fees plus the newspapers' publication charges. A service adds its own price in exchange for doing the paperwork.
The Figures in One Place
| Item | Figure or requirement | Official source |
|---|---|---|
| Articles of Organization filing fee | $200 | NY Department of State |
| County designation | Articles must name a New York county; NYC boroughs map to counties | NY Department of State |
| Publication deadline | Not publishing and filing within 120 days suspends authority to do business | NY Department of State |
| Certificate of Publication fee | $50 | NY Department of State |
| EIN | $0; form the entity with the state first | IRS |
| Biennial Statement fee | $9 | NY Department of State |
| Annual filing fee (Form IT-204-LL) | $25 minimum, up to $4,500 by NY source gross income | NY Department of Taxation and Finance |
| Federal BOI reporting | US-formed companies exempt | FinCEN |
| NY LLC Transparency Act | Applies only to LLCs formed under foreign-country law | NY Department of State |
How to File, in Order
Each step depends on the one before it.
Step 1: Settle the Name and the County
The Department of State's formation guidance (read September 28, 2026) requires the Articles to designate the county where the LLC's office will be located, using only the county name. In New York City, Manhattan is New York County, Brooklyn is Kings County, and Staten Island is Richmond County. The Bronx and Queens are each both a borough and a county.
Step 2: File the Articles of Organization
The same Department of State guidance (read September 28, 2026) accepts the Articles and the $200 fee in four ways: by mail, in person, by fax, or through the Department's online filing system. The Articles designate the Secretary of State as the LLC's agent for service of process, with an address where the Secretary of State will mail copies of legal papers. The Department then issues a filing receipt, which is emailed for online filings. The online screens are only knowable by going through them, so this guide does not walk through them field by field.
This is the step a formation service performs on the filer's behalf. Anyone who would rather hand it off can review ZenBusiness's LLC plans.
Step 3: Publish, Then File the Certificate of Publication
Under the Department of State's guidance (read September 28, 2026), the formation notice is published in newspapers designated by the clerk of the county named in the Articles. The name in the notice must match the state's records exactly. Section 206 of the Limited Liability Company Law sets the publication terms, and the Department's formation page spells them out. The newspapers set their own charges, so get rates from them directly. They provide affidavits of publication, which are attached to the Certificate of Publication and filed with the $50 fee. Missing the 120-day window suspends the LLC's authority to carry on business.
Step 4: Apply for the EIN
The IRS (read September 28, 2026) says to form the LLC with the state before applying for an EIN. It charges nothing for an EIN and warns against websites that do.
Step 5: Open the Business Bank Account
No state or federal office publishes a bank's document list. Each bank sets its own, and the only way to know it is to ask the bank. This step comes last so that whatever the bank asks for, the formed entity and its EIN already exist.
Staying in Good Standing
The Department of State (read September 28, 2026) requires a Biennial Statement every two years, with a $9 fee. According to the Department of Taxation and Finance (read September 28, 2026), whether an LLC owes the Form IT-204-LL annual filing fee depends on its federal tax classification and whether it has New York source income. The fee runs from $25 to $4,500, and that page sets out who files and when.
FinCEN's final rule, effective August 14, 2026, exempts companies created in the United States from BOI reporting (read September 28, 2026). The Department of State's Transparency Act guidance (read September 28, 2026) covers only LLCs formed under the law of a foreign country.
DIY Versus a Formation Service
No government page makes this comparison.
Filing directly costs $200 for the Articles, $50 for the Certificate of Publication, and the newspapers' charges. The EIN is free either way. If any package lists an EIN as a paid item, that item is available from the IRS at no cost.
ZenBusiness offers three plans:
- Starter: $0 plus the state fee.
- Pro: $199 per year.
- Premium: $299 per year.
A registered agent is a separate $199 per year service on every tier, including Premium. It is discounted to $99 for the first year when forming with them. Because the Articles designate the Secretary of State to receive service of process, a commercial registered agent in New York is an add-on rather than a filing requirement.
What a service saves is the time spent preparing and submitting the forms. It does not remove the publication requirement, the 120-day window or the recurring filings, and it still needs the same name and county information. statefilingsteps.com earns a commission on some links on this page, including the ZenBusiness link. That does not change the conclusion: anyone comfortable completing a state form can file directly.
Frequently Asked Questions
What are the New York LLC filing steps and fees online?
Designate a county, then file the Articles ($200). Publish the notice and file the Certificate of Publication ($50) within 120 days. Then get a free EIN from the IRS. The recurring costs are the $9 Biennial Statement and, where it applies, the Form IT-204-LL fee ($25 to $4,500).
What is the New York LLC Articles of Organization filing fee and publication requirement?
The Department of State charges $200 to file the Articles. Publication and the $50 Certificate of Publication must be completed within 120 days, or the LLC's authority to do business is suspended.
Can you file New York LLC Articles of Organization online through New York Business Express?
The Department of State's formation page lists online filing through the Department's own online filing system, alongside mail, in-person, and fax filing. The same page points to New York Business Express for finding the state licenses and permits a business needs.
Is an EIN free?
Yes. The IRS issues EINs at no cost.
Sources
- 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”
- Internal Revenue Service, “Get an employer identification number”
- Financial Crimes Enforcement Network, “Beneficial Ownership Information Reporting”
This is general information, not legal advice, and requirements vary by state and change over time.