State Compliance Pack

New York

Region:

New York LLCs face a one-time newspaper publication requirement after formation, plus a low-cost Biennial Statement and an annual Filing Fee based on New York-source income.

Compliance Snapshot

Annual / Periodic Report Biennial (every 2 years) (Due: Biennial Statement due every 2 years, during the anniversary month of formation)
Report Fee $9 (VERIFY ANNUALLY)
Franchise / Privilege Tax Applies

LLCs taxed as partnerships pay an annual NY Filing Fee based on New York-source gross income, ranging from roughly $25 to $4,500.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through by default, subject to the annual Filing Fee above. New York offers a Pass-Through Entity Tax (PTET) election.
Official Business Portal Visit Portal ↗

Additional Notes

Publication requirement: New York LLCs must publish a notice of formation in two newspapers designated by the county clerk within 120 days of formation, then file a Certificate of Publication. This is a one-time requirement but carries a real cost (often several hundred to over a thousand dollars depending on county). Budget for it at formation.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.