At a glance
Filing agency
New York Department of State
Formation fees
Corporation $125 · LLC $200 · Nonprofit $75
Standard processing
Online filings are often processed within a few business days. New York offers expedited handling within 24 hours, same day, and two hours for an additional fee. Confirm current cutoffs before relying on a specific formation date.
Annual requirement
New York corporations and LLCs file a $9 biennial statement every two years during their formation anniversary month. Nonprofits do not file the biennial statement but may file annual charitable reports with the Attorney General.
Newspaper publication
Required for LLCs
Forming a business in New York
New York is a major market for professional services, finance, technology, media, health care, and real estate. The Department of State handles formations, but New York has two features that distinguish it from most states: LLCs must publish a newspaper notice of formation, and corporations and LLCs file a biennial statement rather than an annual report.
The publication requirement can add hundreds or thousands of dollars to the cost of a New York LLC depending on the county. This guide explains the corporation, LLC, and nonprofit paths, the current filing fees, the publication process, and the ongoing biennial filing so you can budget realistically.
Corporation, LLC, or nonprofit?
The right structure depends on how the business will be owned, managed, financed, and taxed.
A corporation is designed for centralized management and outside investment. An LLC offers
liability protection with more flexible management and tax treatment. A nonprofit corporation
is for an organization operated for a charitable, educational, religious, or other exempt purpose.
Business corporation in New York
A New York business corporation is created by filing a Certificate of Incorporation with the Department of State. The certificate identifies the corporation’s name, purpose, registered agent or process address, and capital structure.
| Formation document | Certificate of Incorporation |
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| State filing fee | $125 |
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| Annual filing | Biennial Statement — due Every two years during the formation anniversary month; $9. New York does not require an annual report for business corporations. |
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| Tax treatment | A New York corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe New York franchise tax based on income, capital, or a fixed dollar minimum. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. |
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- A corporate name that is distinguishable and includes a required designator.
- An address for service of process and, if used, a registered agent.
- The corporation’s purpose and capital structure.
- The incorporator and initial directors, plus any required consents for regulated names or professions.
Start a New York Corporation FilingLimited liability company in New York
A New York LLC is formed by filing Articles of Organization. New York then requires the LLC to publish a notice of formation in two newspapers designated by the county clerk for six consecutive weeks and to file a Certificate of Publication within 120 days.
| Formation document | Articles of Organization |
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| State filing fee | $200 Plus newspaper publication costs and a $50 Certificate of Publication filing fee. |
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| Annual filing | Biennial Statement — due Every two years during the formation anniversary month; $9. The LLC publication requirement is separate and must be completed within 120 days of formation. |
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| Tax treatment | A New York LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. New York may impose entity-level taxes and annual filing fees depending on the LLC’s income and activity. |
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| Best for | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection with flexible management and can absorb the publication cost. |
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- An LLC name that includes Limited Liability Company, LLC, L.L.C., or another accepted designator.
- The county where the LLC’s office will be located, which determines the newspapers used for publication.
- An address for service of process, often the Secretary of State or a commercial agent.
- A written operating agreement, which is not filed with the state but is important for governance.
Start a New York LLC FilingNonprofit corporation in New York
A New York nonprofit corporation files a nonprofit Certificate of Incorporation. New York nonprofits do not have the LLC publication requirement, but organizations that solicit charitable donations may need to register with the Attorney General’s Charities Bureau.
| Formation document | Certificate of Incorporation – Nonprofit |
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| State filing fee | $75 |
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| Annual filing | Charitable annual report (if registered) — due Varies by organization and registration status; Varies. New York nonprofits do not file the business corporation biennial statement. |
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| Tax treatment | New York nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate New York tax exemption and charitable registration. |
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| Best for | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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- A nonprofit name that meets New York naming rules.
- An address for service of process and, if used, a registered agent.
- A statement of nonprofit purpose and the required IRS language if seeking 501(c)(3) status.
- The incorporator, initial directors, and any required approval for charitable or regulated purposes.
Start a New York Nonprofit Filing New York entity comparison
| Factor | Corporation | LLC | Nonprofit |
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| Formation document | Certificate of Incorporation | Articles of Organization | Certificate of Incorporation – Nonprofit |
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| State filing fee | $125 | $200 | $75 |
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| Annual filing | Biennial Statement | Biennial Statement | Charitable annual report (if registered) |
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| Tax treatment | A New York corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe New York franchise tax based on income, capital, or a fixed dollar minimum. | A New York LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. New York may impose entity-level taxes and annual filing fees depending on the LLC’s income and activity. | New York nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate New York tax exemption and charitable registration. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection with flexible management and can absorb the publication cost. | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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New York LLCs must publish a newspaper notice
Within 120 days after the Articles of Organization are filed, a New York LLC must publish a notice of formation in two newspapers designated by the county clerk for the county where the LLC’s office is located. One newspaper must be a daily and one a weekly, and the notice must run once a week for six consecutive weeks.
After the publication run, the LLC files a Certificate of Publication with the Department of State, together with proof of publication, and pays a $50 filing fee. The newspaper charges are separate and vary widely by county. Missing the publication requirement can suspend the LLC’s authority to do business until it is corrected.
Biennial statements replace the annual report
New York corporations and LLCs file a biennial statement every two years during the calendar month in which the entity was originally formed or authorized. The filing fee is $9. The statement confirms the address for service of process and, for corporations, the chief executive officer and principal executive office.
There is no separate annual report for these entities, but the biennial statement is still mandatory. A missed statement can make the entity delinquent and eventually lead to dissolution or revocation. The filing window opens at the beginning of the anniversary month.
New York taxes and the publication budget
New York corporations may owe franchise tax, and LLCs with New York-source income may owe the annual LLC fee. Those tax obligations are separate from the Department of State filing fees. The entity’s accountant should confirm the applicable tax treatment.
For an LLC, the publication cost can be the largest single formation expense. The state does not set the newspaper rates, so the total depends on the county and the newspapers designated by the county clerk. We coordinate the notice, publication run, and Certificate of Publication through our publication service.
How to form a New York entity
- Check the name. Search the New York entity database and confirm the proposed name is available and uses the correct designator.
- Choose the county and process address. The county where the LLC will be located determines the newspapers for publication. Arrange an address for service of process.
- File the formation document. Submit the Certificate of Incorporation or Articles of Organization with the $125 corporate or $200 LLC fee.
- Publish the LLC notice. For an LLC, publish once a week for six consecutive weeks in the two county-designated newspapers and file the Certificate of Publication within 120 days.
- Calendar the biennial statement. Corporations and LLCs file the $9 biennial statement every two years during the formation anniversary month.
New York biennial statements and LLC publication
New York corporations and LLCs file a $9 biennial statement every two years during their formation anniversary month. The statement is not an annual report, but it is still required to keep the entity in good standing. Nonprofits do not file the biennial statement, although charitable organizations may have annual reporting obligations with the Attorney General.
LLCs have an additional one-time publication requirement. The notice must run for six consecutive weeks in two county-designated newspapers, and the Certificate of Publication must be filed within 120 days. We coordinate the publication and file the certificate so the LLC is not left in a suspended status.
| Entity | Annual filing | Due | State fee |
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| Business corporation | Biennial Statement | Every two years during the formation anniversary month | $9 |
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| Limited liability company | Biennial Statement | Every two years during the formation anniversary month | $9 |
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| Nonprofit corporation | Charitable annual report (if registered) | Varies by organization and registration status | Varies |
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Does New York require newspaper publication for an LLC?
Yes. A New York LLC must publish a notice of formation in two newspapers designated by the county clerk for the county where the LLC’s office is located. The notice must run once a week for six consecutive weeks. The LLC then files a Certificate of Publication with the Department of State and pays a $50 filing fee.
The newspaper charges are not set by the state and can vary significantly by county. Corporations and nonprofit corporations do not have the same LLC publication requirement. We handle the newspaper selection, notice text, publication run, and Certificate of Publication filing.
Read our New York LLC publication guide for the newspaper, timing, and Certificate of Publication details.
Need help with the notice? We prepare the required notice, coordinate the newspaper or legal journal, and provide
proof of publication for the entity’s records.
Publication & Legal Notice Services New York formation questions
The Articles of Organization filing fee is $200. New York also requires newspaper publication in two county-designated newspapers for six consecutive weeks, plus a $50 Certificate of Publication filing fee. The newspaper cost varies by county and can be several hundred to several thousand dollars.
The Certificate of Incorporation filing fee is $125. Corporations file a $9 biennial statement every two years. New York corporations do not have the LLC newspaper publication requirement.
The nonprofit Certificate of Incorporation filing fee is $75. New York nonprofits do not file the business corporation biennial statement. Organizations that solicit charitable donations may need to register and file annual reports with the Attorney General’s Charities Bureau.
Yes. The LLC must publish a notice of formation in two newspapers designated by the county clerk, once a week for six consecutive weeks, and file a Certificate of Publication within 120 days. The state filing fee for the certificate is $50, and the newspapers charge separately.
It is due every two years during the calendar month in which the entity was originally formed or authorized. The filing fee is $9. The statement can be filed beginning on the first day of the anniversary month.
New York business corporations do not file the annual report used in many other states. They file a $9 biennial statement every two years. The corporation may still have New York franchise tax filing obligations with the Department of Taxation and Finance.
Online filings are often processed within a few business days. Expedited handling is available within 24 hours, same day, or two hours for an additional fee. LLC publication adds six weeks plus the Certificate of Publication processing time.
Official New York resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is
general information for attorneys, businesses, and nonprofit organizations. It is not legal,
tax, or accounting advice. Confirm the current requirement with the New York Department of State, Division of Corporations, State Records and Uniform Commercial Code or your
professional adviser before filing.