New York Business Entity Filing Requirements
Complete guide to New York business entity filing requirements, fees, and ongoing compliance obligations. Stay compliant and avoid penalties with this comprehensive resource.
Table of Contents
New York Business Entity Types
New York offers several business entity structures, each with specific filing requirements and compliance obligations:
Limited Liability Entities
- LLC: Limited Liability Company
- PLLC: Professional Limited Liability Company
- RLLC: Registered Limited Liability Company
Corporate Entities
- Corporation: Business Corporation
- Professional Corporation: Licensed professions
- Benefit Corporation: Public benefit purpose
Partnership Structures
General Partnership
No filing required for formation, but recommended for clarity
Limited Partnership
Must file Certificate of Limited Partnership
Limited Liability Partnership
Registration required with DoS
LLC Filing Requirements
New York LLCs have some of the most comprehensive filing requirements in the United States:
Initial Formation Requirements
Required Documents
- • Articles of Organization
- • Publication of formation (within 120 days)
- • Certificate of Publication filing
- • EIN application (if needed)
Filing Fees
- • Articles of Organization: $200
- • Publication costs: $1,000-$2,000+
- • Certificate of Publication: $50
- • Expedited processing: +$25
Biennial Statement Requirements
New York LLCs must file biennial statements:
Filing Schedule
- • Due every 2 years
- • Filing months: Feb/Apr/Jun/Aug/Oct/Dec
- • Based on formation month
- • $9 filing fee
Required Information
- • Current address
- • Registered agent
- • Member/manager information
- • Business activities
Publication Requirement
New York LLCs must publish notice of formation in two newspapers for 6 consecutive weeks. This is one of the most expensive requirements in the US, often costing $1,000-$2,500.
Corporation Filing Requirements
Formation Documents
Initial Filings
- • Certificate of Incorporation
- • Publication requirement (same as LLC)
- • Certificate of Publication
- • Initial tax registration
Filing Fees
- • Certificate of Incorporation: $125
- • Publication costs: $1,000-$2,000+
- • Certificate of Publication: $50
- • Tax clearance certificate: $25
Annual Requirements
New York corporations have ongoing compliance obligations:
- Biennial Statement: Every 2 years, $9 fee
- Franchise Tax: Annual filing with NYS Tax Department
- Annual Meeting: Required for shareholders
- Corporate Records: Maintain minutes and resolutions
Ongoing Compliance Requirements
Biennial Statement Schedule
All New York entities must file biennial statements based on formation month:
Filing Months
- • February: Jan/Jul formations
- • April: Feb/Aug formations
- • June: Mar/Sep formations
Filing Months (cont.)
- • August: Apr/Oct formations
- • October: May/Nov formations
- • December: Jun/Dec formations
Important Notes
- • $9 filing fee
- • Online filing available
- • Late fees apply
Tax Obligations
- • NYS Corporate Franchise Tax
- • NYC Commercial Rent Tax (if applicable)
- • Sales tax registration (if selling)
- • Worker's compensation insurance
- • Unemployment insurance registration
Record Keeping
- • Corporate bylaws and resolutions
- • Meeting minutes and attendance
- • Stock certificates and transfers
- • Financial statements and tax returns
- • Business licenses and permits
New York Filing Fees Schedule
Department of State Fees
| Filing Type | LLC | Corporation | Partnership |
|---|---|---|---|
| Initial Formation | $200 | $125 | $250 |
| Biennial Statement | $9 | $9 | $9 |
| Amendment | $60 | $60 | $60 |
| Certificate of Publication | $50 | $50 | $50 |
| Expedited Processing | +$25 | +$25 | +$25 |
Additional Costs
Publication costs can range from $1,000-$2,500+ depending on the county. NYC publication is typically the most expensive.
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