How to Form an LLC
1. Find a Business Name
- Business Search: apps.dos.ny.gov/publicInquiry
Use the New York Corporations and Business Entity Database to check whether your desired LLC name is available. If no other businesses are currently using that name, the words “No business entities were found” will appear after you click search.
The name of your business must end with the words “limited liability company” or the abbreviation “L.L.C.” or “LLC.”[3]
3. Register the LLC
There are two ways to apply for the registration of your LLC: online or by mail.
Option 1: File Online
Go to businessexpress.ny.gov to access the state’s online filing system.
Register for a NY.gov account by entering your name, email address, and desired username. Activate the account by verifying your email address.
After logging in with your new username and password, begin the application and enter your desired LLC name. Be sure to include “Limited Liability Company” or its abbreviation in your business name.
Provide a mailing address for your LLC’s service of process. If you are using an existing service company, select it from the dropdown list. If you have a registered agent, enter their information as well.
If desired, provide information about your LLC’s management structure, effective date, dissolution date, and liability statement.
Enter the organizer’s name, mailing address, and signature. Similarly, on the next page, enter the filer’s name, mailing address, and email address.
After reviewing your information and indicating whether you would like any certified copies of the document, pay the filing fee of $200 plus any additional fees for copies.
Option 2: File By Mail
Complete the appropriate form and send the document to the provided address with an enclosed payment.
Articles of Organization (Domestic LLC) – For in-state entities.
Filing fee: $200 money order made payable to the Department of State
Mailing address: Department of State, Division of Corporations, State Records and UCC / One Commerce Plaza
99 Washington Ave.
Albany, NY 12231-0001
Foreign LLC Application for Authority – For out-of-state entities.
Filing fee: $250 check or money order made payable to the State of New Hampshire
Mailing address: Department of State, Division of Corporations, State Records and UCC / One Commerce Plaza
99 Washington Ave.
Albany, NY 12231-0001
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
Every business is required to apply for an Employer Identification Number (EIN) with the IRS in order to begin operating your business.
5. Write an Operating Agreement
Adopting an operating agreement is a legal requirement for LLCs in New York.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – As an LLC, a sole proprietorship or partnership is considered a “pass-through entity,” which means all profits are taxed as income for the members/owners.
- S-Corporation – All business profits and losses are sent to the shareholders, who must pay income tax. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – All business profits and losses are filed as a separate corporate entity. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.