How to Form an LLC in New York in 2026

Starting a business is not only about developing a product, finding customers, or deciding how you want the company to look. You also need to determine how the business will exist legally.

For many entrepreneurs and small business owners in New York, a limited liability company, or LLC, offers a flexible structure for operating a business while creating legal separation between the company and its owners. Our overview of the types of business structures explains how the LLC compares to other options.

Forming the LLC, however, requires more than simply submitting one document. A New York business owner will generally need to select an appropriate company name, register the entity with the New York Department of State, obtain an Employer Identification Number (EIN) when necessary, and comply with New York's LLC publication rules.

This guide explains those steps and several other considerations for forming an LLC in New York in 2026.

1. Pick a Name for Your Company

Every LLC begins with a name.

In New York, an LLC's legal name must contain the words "Limited Liability Company" or an abbreviation such as "LLC" or "L.L.C." The proposed name must also be distinguishable from other entity names already registered with the New York Department of State. Some words are restricted and may require additional approval from a state agency.

State registration is not the only issue to consider when choosing a name. A business owner should also think about whether the name will be used as a brand.

Approval of an LLC name by New York does not necessarily mean that the business has the right to use that name as a trademark. Another company may already have trademark rights in the same name or a confusingly similar one. Our article on whether you can trademark your business name covers this distinction in more detail.

If the LLC's name will become an important part of the company's public identity, a trademark search can help identify potential conflicts before significant resources are invested in a website, advertising, packaging, signage, or other branding. Our trademark registration practice assists businesses with clearance searches and federal filings.

2. Register the LLC With the New York Department of State

After selecting the company name, the business must be formally registered.

A New York LLC is created by filing Articles of Organization with the New York State Department of State, Division of Corporations. These Articles provide basic information about the company, including its legal name and the New York county where its office will be located.

The filing fee for Articles of Organization is $200 as of 2026.

The New York Secretary of State is automatically designated as the LLC's agent for service of process. As part of the formation process, the company must provide an address where the Secretary of State can forward legal process received for the LLC.

Acceptance of the Articles of Organization establishes the LLC as a legal entity. It does not, however, complete every step required to properly establish the business.

3. Put a Written Operating Agreement in Place

New York requires the members of an LLC to adopt a written operating agreement. The agreement can be adopted before the Articles of Organization are filed, when the LLC is formed, or within 90 days following formation.

The operating agreement remains an internal company document. Unlike the Articles of Organization, it is not filed with the Department of State.

A properly prepared operating agreement can define the relationship among the company's owners and establish how important business decisions will be made. It can address ownership interests, management authority, voting rights, distributions, transfers of membership interests, and procedures for adding or removing members.

For a multi-member LLC, these provisions can become especially important when the owners disagree, one member wants to leave, another person is brought into the company, or the business is eventually dissolved. Disputes between owners can escalate quickly, as discussed in our guide to suing a business partner in New York.

A written operating agreement can also be useful for a single-member LLC because it helps document how the business is structured and operated.

4. Obtain an EIN From the IRS

Once the LLC has been formed, the business may need an Employer Identification Number from the Internal Revenue Service.

An EIN serves as a federal tax identification number for a business. Despite its name, an EIN is not used only by companies with employees. An LLC may need one for tax purposes, to hire employees, to open certain business bank accounts, or to conduct other business activities.

Eligible businesses can apply directly to the IRS for an EIN. The IRS does not charge a fee to issue one.

It is also important to distinguish the LLC's legal structure from its tax treatment. An LLC is a type of legal entity, but it does not have one universal federal tax classification. Tax treatment can depend on factors such as the number of members and any elections made by the business.

Business owners should consult an appropriate tax professional when deciding how their LLC should be treated for tax purposes.

5. Complete New York's Publication Requirement

Not every state requires newly formed LLCs or corporations to publish notice of their formation. Because these laws differ by jurisdiction, business owners forming companies outside New York should check the requirements in their state or consult an attorney familiar with that state's formation laws.

New York is one of the states that maintains an LLC publication requirement.

A newly formed New York LLC generally must publish notice of its formation once per week for six consecutive weeks. The notices must appear in two newspapers designated by the county clerk in the county where the LLC's office is located. One newspaper must be published daily, while the other must be published weekly.

The publication process generally needs to be completed within 120 days after the LLC becomes effective.

Once publication is finished, the newspapers issue Affidavits of Publication. The LLC must then submit a Certificate of Publication and the required affidavits to the New York Department of State. The filing fee for the Certificate of Publication is $50 as of 2026.

The actual cost of publishing the notices is separate from the state's filing fee. Newspaper rates differ, so the county in which an LLC is located can affect the total cost of satisfying the publication requirement.

An LLC that does not comply with the publication requirement can have its authority to carry on, conduct, or transact business in New York suspended. A company that has already missed the deadline should consider speaking with an attorney about completing the publication process and addressing its status.

6. Keep the Company's Finances and Activities Separate

Registration creates the LLC as a separate legal entity. The owners should continue treating it that way once the business begins operating.

Maintaining a dedicated business bank account, keeping accurate financial records, signing agreements in the LLC's name, and avoiding unnecessary commingling of business and personal funds can help maintain a clear separation between the company and its owners.

The company should also retain its important organizational records. These can include its Articles of Organization, operating agreement, EIN documentation, publication records, licenses, permits, and business contracts.

7. Check Whether Additional Licenses or Registrations Apply

Registering an LLC does not automatically give a company permission to engage in every type of business activity.

The company's location, industry, products, and services may trigger additional federal, state, county, or municipal licensing and registration requirements. Businesses operating in regulated professions may also face rules concerning the types of entities permitted to provide those services.

An LLC that plans to operate under a name other than its legal company name may also need to file a Certificate of Assumed Name in New York.

For this reason, business owners should determine which requirements apply to their particular operations rather than treating the Articles of Organization as the final registration the company will ever need.

8. Think Beyond Formation to Contracts and Brand Protection

An LLC registration and a trademark registration serve different legal purposes.

Forming an LLC creates the business entity. Trademark protection concerns names, logos, slogans, and other identifiers that distinguish the source of goods or services.

For example, registering "Example Ventures LLC" as a New York entity does not automatically provide federal trademark protection for the Example Ventures brand.

A company that intends to build value around its name or other branding should therefore consider trademark protection independently from entity formation.

New businesses may also need contracts governing their relationships with customers, vendors, contractors, partners, licensors, or other parties. Addressing these agreements early can help establish expectations before the company begins to grow. Our contracts practice assists businesses with drafting, review, and negotiation.

Do New York LLCs Have to File a BOI Report in 2026?

Domestic New York LLCs generally do not.

Federal Beneficial Ownership Information reporting requirements under the Corporate Transparency Act changed significantly after they were initially introduced.

Under the federal rules in effect in 2026, companies created in the United States are generally exempt from federal BOI reporting. Certain foreign entities that are registered to conduct business in the United States may still have reporting obligations.

This distinction is important because older business formation guides may provide different instructions. Materials published in 2024 or early 2025 may state that newly created domestic LLCs need to submit BOI reports to FinCEN. That guidance may no longer reflect the current federal requirements.

How Much Does It Cost to Form an LLC in New York in 2026?

The Articles of Organization carry a $200 New York Department of State filing fee. After satisfying the publication requirement, the LLC must also pay a $50 filing fee for its Certificate of Publication.

The newspaper publication costs are additional. Because newspapers establish their own rates, those expenses can differ depending on where the LLC is located.

A business may incur other expenses depending on its needs. Professional assistance, licenses, permits, contracts, trademark protection, registered-agent services, and other legal or operational requirements can all affect the overall cost.

As a result, there is no single total price that applies to every LLC formed in New York.

What Should You Do After Forming the LLC?

Business compliance continues after the initial formation process is finished.

New York LLCs generally need to file a Biennial Statement with the Department of State every two years. The statement is due during the calendar month in which the LLC originally filed its Articles of Organization. The filing fee is $9 as of 2026.

The business should also maintain accurate company information and records, satisfy applicable tax requirements, renew necessary licenses and permits, and revise its legal agreements when circumstances change.

Significant developments in the business can create additional legal considerations. Adding a new partner, bringing in an investor, transferring an ownership interest, launching another brand, or expanding into a different line of business are all reasons to review whether the company's existing legal structure and agreements still fit its operations.

Can You Form a New York LLC Without an Attorney?

New York allows business owners to prepare and file their own LLC formation documents. The Department of State makes the Articles of Organization available to filers, and eligible businesses can apply directly to the IRS for an EIN.

The paperwork, however, is only one part of establishing a company.

A business with several owners may need to decide how ownership, financial contributions, voting authority, management responsibilities, and distributions will be handled. A company developing a brand may need trademark protection, while another type of business may require specialized licenses, registrations, or contracts.

The appropriate legal setup ultimately depends on the business the owners intend to build.

Form Your New York LLC on a Strong Legal Foundation

At its most basic level, the New York LLC formation process involves four central actions. You need to choose an appropriate company name, register the LLC with the New York Department of State, obtain an EIN from the IRS when required, and complete New York's publication requirements.

Those filings are important, but they are only part of establishing a business properly.

At Stockman & Poropat, PLLC, we assist entrepreneurs and businesses with entity formation and business law, operating agreements, contracts, intellectual property protection, and other legal matters that arise when companies are started and expanded.

Whether you are creating your first business, establishing a company with partners, developing a new brand, or reorganizing an existing operation, our attorneys can help you understand the legal requirements that apply to your plans.

If you are considering forming an LLC in New York, contact Stockman & Poropat, PLLC to discuss your business and the steps involved in getting started.

This article is provided for general informational purposes only and does not constitute legal or tax advice. Legal and tax requirements vary depending on the business and its circumstances.