The order matters more than any single step. The Articles must designate the county where the LLC's office will be located. In New York City, that means the county behind the borough, not the borough name. Once the state approves the filing, the LLC exists, and only then should you request an Employer Identification Number. The IRS states that an EIN is free and that the entity should be formed with the state before you apply. A business bank account comes after both.
Two recurring obligations follow formation. The Department of State collects a $9 Biennial Statement fee. The Department of Taxation and Finance charges an annual filing fee on Form IT-204-LL to the LLCs it applies to. That fee starts at $25 and can reach $4,500, depending on New York source gross income.
A US-formed LLC has no federal beneficial ownership report to file, according to FinCEN. New York's LLC Transparency Act covers only LLCs formed under the law of a foreign country.
New York LLC fees and deadlines at a glance
| Item | Amount or rule | Published by (read September 2026) |
|---|---|---|
| Articles of Organization filing fee | $200.00 | NY Department of State, Forming a Limited Liability Company |
| Publication deadline | Within 120 days after formation, or authority to do business is suspended | NY Department of State, Forming a Limited Liability Company |
| Certificate of Publication filing fee | $50.00 | NY Department of State, Forming a Limited Liability Company |
| County designation | Required in the Articles, and NYC boroughs map to counties | NY Department of State, Forming a Limited Liability Company |
| Biennial Statement fee | $9.00 | NY Department of State, Biennial Statements |
| Annual filing fee, Form IT-204-LL | $25 minimum, up to $4,500 by NY source gross income | NY Department of Taxation and Finance, Annual Filing Fee |
| EIN | $0, apply after state formation | Internal Revenue Service |
| Federal BOI report | US-formed companies exempt | FinCEN |
| NY LLC Transparency Act | Applies only to foreign-formed LLCs | NY Department of State, Beneficial Owner Disclosure |
Step 1: Choose the county and file the Articles of Organization
The Articles of Organization create the LLC. The Department of State's formation guidance requires the Articles to designate a county. For New York City addresses, use the county each borough maps to: Manhattan is New York County, Brooklyn is Kings County, the Bronx is Bronx County, Queens is Queens County, and Staten Island is Richmond County. The filing fee is $200, as published by the Department of State (read September 2026).
The county choice matters beyond the form itself, because the publication step that follows is tied to it. A wrong county on the Articles creates problems later, so confirm it before submitting.
Step 2: Complete the publication requirement within 120 days
This is the step people miss. According to the Department of State, an LLC that does not complete publication within 120 days after formation has its authority to do business suspended. Once publication is done, you file a Certificate of Publication with the Department, and that filing costs $50 (read September 2026).
The state does not publish a price for the publication itself. The cost depends on the newspapers that run the notice, and it varies by county. The only way to learn the figure for a specific county is to get quotes directly, so this page gives no number for it.
Step 3: Get the EIN, but only after approval
The IRS says to form the entity with the state before applying for an Employer Identification Number, and the EIN itself is free (IRS, read September 2026). The IRS also warns against paying a third party for one. Any site charging for an EIN is charging for something the IRS provides at no cost. Once you have the EIN, you can open a business bank account, since a bank will want both the approved entity and its EIN.
Step 4: Set up state tax obligations
The Department of Taxation and Finance charges an annual filing fee on Form IT-204-LL, starting at $25 and reaching up to $4,500 depending on New York source gross income (read September 2026). Whether it applies to a given LLC depends on how the LLC is taxed, and the Tax Department's annual filing fee page sets out who owes it. Other tax registrations depend on what the business actually does. The Tax Department's starting-a-business guidance covers those, and this page does not estimate them.
Step 5: Keep the LLC in good standing
The Department of State collects a $9 Biennial Statement fee (read September 2026). It is a small filing, but it recurs, so put it on a calendar at formation rather than relying on memory.
Beneficial ownership: what applies to a New York LLC
Under the rule effective August 14, 2026, entities created in the United States are exempt from federal beneficial ownership reporting, according to FinCEN. New York's LLC Transparency Act is narrower still. The Department of State's beneficial owner disclosure page states that it applies only to LLCs formed under the law of a foreign country. For an LLC formed in New York or any other US state, there is nothing to file under either rule.
Filing it yourself versus using a formation service
Filing yourself costs the state fees and nothing more: $200 for the Articles, $50 for the Certificate of Publication, and whatever the newspapers in your county charge for publication. None of the steps require a professional. What catches people is sequence and timing, especially the 120-day publication window.
A service does not remove the state fees. ZenBusiness's Starter plan is $0 plus the state fee, Pro is $199 per year, and Premium is $299 per year. Its registered agent service is a separate $199 per year on every tier, discounted to $99 for the first year when you form with ZenBusiness. Before paying for a registered agent, read how the Department of State's formation guidance handles service of process for New York LLCs, then decide whether a separate agent adds anything for your situation.
Where a service genuinely helps is in handling paperwork and deadline reminders for people who would rather not track them. If that trade is worth it to you, you can review ZenBusiness's LLC formation plans. Confirm what a plan covers for New York publication before relying on it. statefilingsteps.com earns a commission on some links, including that one, and that does not change the conclusion: the filing itself is doable without help.
FAQ
What are the NY LLC Transparency Act effective date and requirements?
The Act applies only to LLCs formed under the law of a foreign country, according to the Department of State's beneficial owner disclosure page. That page states the effective date and filing details for the LLCs it covers. US-formed LLCs are not required to file.
What are the New York Articles of Organization filing fee and publication requirement?
The filing fee is $200. Publication must be completed within 120 days after formation, followed by a Certificate of Publication with a $50 fee. The Department of State publishes all three.
How do you register a New York LLC for tax?
Get the EIN from the IRS for free after the state forms the LLC. Then check the Tax Department's guidance on Form IT-204-LL, whose annual fee runs from $25 to $4,500 based on New York source gross income, along with any registrations specific to the business.
Does an EIN cost anything?
No. The IRS provides it free, and you should never pay a third party for one.
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 page is general information, not legal advice, and requirements vary by state and change over time.