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New York . 2026 filing guide

New York Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every New York filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the New York Department of State, Division of Corporations as of June 2026.

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Verified against New York Department of State, Division of Corporations on Jun 12, 2026
Agency
New York Department of State, Division of Corporations
Branded as NYSDOS Division of Corporations
Phone
518-473-2492
Mon-Fri 9am-4:30pm ET
Annual due
Anniversary (biennial)
Move to inactive status
Processing
2 weeks standard; 24-hour to same-day expedited available
Online filings
New York business environment

Why founders choose New York (and what to know first)

Global financial center. Largest media and advertising market. Major Fortune 500 HQs. Note: NY requires publication of LLC formation in 2 newspapers ($1,000-$2,000+ in NYC) and has a complex LLC Annual Filing Fee scaled to gross income.

Economy
~$2T economy (3rd largest US state)
Registered entities
~2.5 million active entities
New formations / year
~220,000 annually
Key industries
Financial services (Wall Street), media, technology, real estate, tourism, healthcare, fashion
New York tax profile

Tax obligations at a glance

Tax type Where New York stands
State income tax4% to 10.9% (NYC adds 3.078-3.876%)
Corporate income tax6.5% to 7.25% graduated
Sales tax4% state + 3-5% local (NYC ~8.875%)
Franchise taxNY LLC Annual Filing Fee scaled by NY gross income, $25-$4,500; Corps file separate franchise tax

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in New York on request.

Beyond the SoS

Other New York agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your New York compliance.

New York State Dept of Taxation + Finance
518-457-5181

State income tax, sales tax, corporate tax

NY State Dept of Labor
518-457-9000

Unemployment insurance, wage and hour

NY State Dept of Financial Services
212-709-3500

Insurance, banking, securities

NY State Workers Compensation Board
877-632-4996

Workers comp

NY State Division of Licensing Services
518-474-4429

Professional licensing

NY State Liquor Authority
518-474-3114

Alcohol licensing

New York compliance calendar

Year-round filings every New York business should know

Recurring federal and state deadlines that affect New York businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
Anniversary (biennial)New York annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full New York compliance calendar →
How-to . LLC formation

How to form an LLC in New York: step by step

Each step explained with what New York requires. File.Business handles all of this for $0 service fee plus the $200 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your New York LLC →

Ready to file your New York paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the New York Department of State, Division of Corporations or any Secretary of State office. You may file directly with the New York Department of State, Division of Corporations. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the New York Department of State, Division of Corporations as of June 2026 and may change. For entity-specific guidance, consult a licensed New York attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.