Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

New York does not require you to reserve a business name before registration, but it’s recommended to make sure your desired name is available:

• Check Name Availability: New York Business Entity Search
• Reserve a Business Name: Fee: $20.
  • File Online 

Submit the necessary formation documents based on your business structure to the New York Department of State, Division of Corporations:

• LLC: File Articles of Organization.

  • Fee: $200.
  • File Online
  • Download Forms 

• Corporation: File Certificate of Incorporation.

  • Fee: $125.
  • File Online 
  • Download Forms

If operating under a name different from your legal business name, register a Doing Business As (DBA) with your local county clerk’s office:

• Fees vary by county.
• Contact your local county clerk for forms and fees.
  • Find your county clerk: https://www.nysac.org/countyclerks

If your business will hire employees or sell goods, register with the New York State Department of Taxation and Finance:

• Certificate of Authority: Required for businesses selling taxable goods or services.
  • Register Online 
• Employer Taxes: Register for withholding and unemployment taxes if you have employees.
  • Employer Registration

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use New York’s Business Express Portal to identify required licenses:
  • https://www.businessexpress.ny.gov/

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

New York requires LLCs to publish a notice of formation in two newspapers designated by the county clerk where the LLC is formed:

• Cost: Varies by publication and location.
• File proof of publication with the New York Department of State:
  • Fee: $50.
  • More Information

• Biennial (every other year) Statement: LLCs and Corporations must file a Biennial Statement with the New York Department of State to maintain good standing:
  • Fee: $9.
  • File Online 

• New York Department of State – Division of Corporations: https://www.dos.ny.gov/corps/
• New York State Department of Taxation and Finance: https://www.tax.ny.gov/
• New York Small Business Development Center (SBDC): https://www.nysbdc.org/