How to Start a Business in New York
Starting a business in New York means choosing a structure, filing a Certificate of Assumed Name with the Department of State if you'll operate under a different name, and, if you form an LLC, filing Articles of Organization for $200 and completing New York's unique newspaper publication requirement. Register for sales tax at least 20 days before selling and for employer withholding before hiring. See our New York LLC guide for the state's full LLC fee schedule and publication steps.
By LLC Register · Last reviewed October 2, 2026
Comprehensive Guide
Choose a Business Structure
New York recognizes the same general structures as other states: a sole proprietorship or general partnership, which carry personal liability for the owners, or an LLC or corporation, which are separate legal entities. See our guide on how to choose a business structure for the tradeoffs between them before deciding which filings apply to you.
Register an Assumed Name if You Need One
If the business will operate under a name other than its legal or registered entity name, New York requires a Certificate of Assumed Name, filed with the Department of State for $25. This filing is separate from forming an LLC or corporation and applies whenever the public-facing business name differs from the name on file with the state.
File Articles of Organization if You Form an LLC
An LLC forms by filing Articles of Organization with the Department of State for $200, online through the Department of State Online Filing System or by mail, fax, or in person; standard processing takes about 7 business days. New York then requires a step most other states don't: within 120 days after the Articles of Organization take effect, the LLC must publish a copy of the articles or a notice of formation once a week for six consecutive weeks in two newspapers designated by the county clerk, then file a Certificate of Publication with the Department of State for $50. Skipping this suspends the LLC's authority to do business in New York. See our New York LLC guide for the full step-by-step process, including the operating agreement New York requires by law.
Get an EIN and Register for Sales Tax
Apply for a free EIN directly from the IRS once the business is formed. If the business sells taxable goods or services, apply for a Sales Tax Certificate of Authority with the Department of Taxation and Finance at least 20 days before making any taxable sales; operating without one carries a penalty of up to $10,000, so this isn't a step to delay.
Register as an Employer Before You Hire
Before paying any employees, file Form NYS-100 with the New York State Department of Labor to register for unemployment insurance, withholding, and wage reporting in a single filing.
Know New York's Ongoing Filings
Instead of a traditional annual report, New York LLCs file a $9 Biennial Statement every two years, in the calendar month the Articles of Organization were originally filed. Separately, and on a different schedule, an LLC with New York source income files Form IT-204-LL each year, an annual fee ranging from $25 to $4,500 based on that income, due the 15th day of the third month after the tax year ends with no extension available. These are two distinct filings with two different state agencies, not the same requirement under different names.
Practical Considerations
The Publication Requirement Adds Real Cost Beyond the State Fee
Newspaper rates for the required six weeks of publication vary by county and can add several hundred dollars or more on top of the $200 Articles of Organization fee and the $50 Certificate of Publication fee. Check your specific county's designated newspaper rates before finalizing your budget to form an LLC in New York.
Don't Confuse the Biennial Statement With the IT-204-LL Fee
The $9 Biennial Statement goes to the Department of State every two years and keeps the LLC's basic record current; the IT-204-LL fee goes to the Department of Taxation and Finance every year and is based on the LLC's New York source income. Missing either one has separate consequences, so track them on separate schedules.
Register for Sales Tax Well Before Your Opening Date
Because the Sales Tax Certificate of Authority must be in place at least 20 days before your first taxable sale, build this into your timeline early rather than treating it as a last-minute step before opening.
An Assumed Name Filing Doesn't Create Liability Protection
Filing a Certificate of Assumed Name lets a sole proprietorship, partnership, LLC, or corporation operate under a different public-facing name; it doesn't create a separate legal entity or limit personal liability by itself. That protection comes only from forming an LLC or corporation.
This Is Not Legal or Tax Advice
Which filings, taxes, and registrations apply to a specific business depend on its structure, industry, and New York source income. Talk to a tax professional about the IT-204-LL fee and confirm local licensing with your specific city or county.
Sources
The official sources used for this article.
New York Department of State: Forming a Limited Liability Company in New York | dos.ny.gov/forming-limited-liability-company-new-york |
|---|---|
New York Department of State: Certificate of Assumed Name | dos.ny.gov/certificate-assumed-name-domestic-and-foreign-limited-liability-companies-0 |
New York State Department of Taxation and Finance: How to register for sales tax | tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm |
New York State Department of Labor: NYS-100 employer registration | dol.ny.gov/nys100-doc |
New York State Department of Taxation and Finance: Annual filing fee for LLCs and partnerships | tax.ny.gov/pit/efile/annual_filing_fee.htm |
Created by: LLC RegisterLast reviewed October 2, 2026
Updated: October 2, 2026
Frequently Asked Questions
Do I need to register an assumed name in New York?
If the business will operate under a name other than its legal or registered entity name, yes: file a Certificate of Assumed Name with the New York Department of State for $25.
How early do I need to register for sales tax before selling in New York?
At least 20 days before your first taxable sale. Apply for a Sales Tax Certificate of Authority with the Department of Taxation and Finance within that window, since operating without one carries a penalty of up to $10,000.
What's the difference between New York's Biennial Statement and the IT-204-LL fee?
The $9 Biennial Statement is filed with the Department of State every two years to keep an LLC's basic record current. The IT-204-LL fee, ranging from $25 to $4,500, is filed annually with the Department of Taxation and Finance by LLCs with New York source income, and the two are unrelated filings on different schedules.
Do I need to register as an employer before hiring in New York?
Yes. File Form NYS-100 with the New York State Department of Labor before paying any employees, which registers the business for unemployment insurance, withholding, and wage reporting in one filing.
Form your business with LLC Register
$99 a year for a registered agent, with LLC formation in year one and annual report filing included. State fees are passed through at cost.
