How to Form an LLC in New York — Step by Step

Forming a New York LLC has a few notable quirks — including a newspaper publication requirement that surprises many founders. Here is the full process, the costs, and what to watch for.

Coming Soon — This article is in development. The outline and key resources below give you a preview of what it will cover.

What This Article Will Cover

New York LLC formation follows a distinct process under the New York Limited Liability Company Law. Key topics include:

Choosing between a New York LLC, C-Corp, S-Corp, or Professional LLC (PLLC)
Filing the Articles of Organization with the New York Department of State ($200 filing fee)
The publication requirement: New York requires newly formed LLCs to publish notice of formation in two newspapers for six consecutive weeks in the county where the LLC is located. This is a unique and often costly requirement — in New York County (Manhattan), costs can reach several thousand dollars. Without completing publication and filing a Certificate of Publication, the LLC's authority to do business can be suspended.
Drafting an Operating Agreement (required within 90 days of formation under NY LLC Law)
Obtaining an EIN from the IRS
Registering for New York state taxes
Annual biennial statement filings

The publication requirement is one of New York's most distinctive and misunderstood LLC rules. Many founders complete the Articles of Organization and then are surprised to discover a multi-hundred or multi-thousand dollar publication requirement before their LLC is fully compliant. Budget for this from the outset.

Useful Resources

Have a question about this topic in the meantime? Reach out and I am happy to help point you in the right direction.