Registered an LLC in New York? You Are Not Finished: Publication, Biennial Statements and Sales Tax on One Timeline

1In a hurry? Start here

1. Within 120 days of formation, publish in two newspapers designated by the county clerk for six consecutive weeks, then file a Certificate of Publication with the Department of State for 50 dollars. If you do not, the company's authority to do business in New York is suspended. Completing the missing steps restores it.

2. File a Biennial Statement every two years for 9 dollars, in the month you originally formed the company. You can do it online. A single-member LLC with New York income that year must also file IT-204-LL and pay 25 dollars to the state Tax Department each year.

3. An EIN, or Employer Identification Number, is free on the IRS website. Get it before registering for sales tax. If you sell goods or services subject to sales tax, register for a sales tax Certificate of Authority at least 20 days before opening.

Suppose Ah Feng makes handmade pastries in Queens and plans to open a small shop while also selling online.

(Ah Feng is fictional, and the scenes below are hypothetical.)

In March, she registers an LLC online with the Department of State, pays 200 dollars and receives a confirmation email. Now I have a company, she thinks.

By summer, a letter arrives saying her company's 「beneficial ownership information filing deadline is approaching」 and asking her to scan a code and pay a 「filing-service fee」. She does not know what it means, or what else she may have missed.

2What people are asking in the comments

Over the past six months, a Xiaohongshu search for 「registering a company in New York」 has mostly brought up quotes from filing services. There are fewer posts reminding people not to forget the Biennial Statement or warning of penalties for failing to handle ongoing maintenance, though people save those too. There are also plenty of posts about applying for an EIN yourself, including several about what to do without a Social Security number.

These are the posters' accounts of their own experiences. This article does not evaluate any filing service. Below, we will go through the official explanations from the Department of State, DOS, the state Tax Department, the federal Internal Revenue Service, IRS, and New York City, one issue at a time.

3Start with a timeline

• Registration day: file Articles of Organization with DOS for 200 dollars.

• After forming the company, before registering for sales tax: apply to the IRS for a free EIN. An LLC needs this number for its sales tax registration.

• Within 120 days of formation: publish in two newspapers for six consecutive weeks, then file the Certificate of Publication for 50 dollars.

• At least 20 days before starting sales: register for a sales tax Certificate of Authority.

• Before March 15 each year, for calendar-year filers: a single-member LLC with New York income that year files IT-204-LL with the state Tax Department and pays the 25-dollar annual fee.

• Every two years, in the month of formation: file the Biennial Statement for 9 dollars.

Let's go through them one by one.

4Publication: the step many people miss

Here is how DOS explains it. Under Section 206 of the state's Limited Liability Company Law, the Articles of Organization or a notice of formation must be published in two newspapers for six consecutive weeks. The county clerk in the company's county designates the two newspapers, and each newspaper charges its own publication fee. The company name in the notice must match the DOS record exactly.

Once publication is complete, attach the newspapers' affidavits and file a Certificate of Publication with DOS for 50 dollars.

The deadline matters most. If publication and the Certificate of Publication have not been completed within 120 days of formation, the company's authority to do business in New York is suspended. The law itself, Section 206, also says suspension does not affect the validity of the company's contracts or prior acts, and the company can still defend itself if sued. Filing the Certificate of Publication afterward lifts the suspension.

Publication costs differ by county and newspaper, which is why quotes from filing services vary so much.

There is a bill in the state legislature, S6483, to eliminate the publication requirement. At the time of checking, it was still in committee and had not passed. The requirement remains in effect.

First request newspaper designation from the county clerk, then ask the newspapers about their fees. In Queens, for example, the county clerk's guidance says newspapers are assigned from a rotating list in the order requests are received.

I'd like to request a newspaper designation for my LLC's publication notice. Which two newspapers will it be assigned to?

I would like to request the designated newspapers for my LLC's publication. Which two will be assigned?

How much do you charge to run an LLC formation notice for six weeks, including the affidavit of publication?

How much does six weeks of an LLC formation notice cost, including the affidavit?

5The Biennial Statement, and an annual state fee

DOS says an LLC must file a Biennial Statement every two years for 9 dollars, in the month when it originally filed its formation documents. Do not file early. Most LLCs can file through the DOS online system. Have the company's exact name and DOS identification number ready; both are available in the DOS company database. If DOS has your email address, it sends a reminder at the beginning of the month when the statement is due.

Ah Feng formed her company in March, so her first Biennial Statement is due in March two years later. Put a reminder in your phone calendar now.

There is also an annual state fee. The state Tax Department's IT-204-LL instructions say an LLC treated as a 「disregarded entity」 for federal tax purposes, the default for a single-member LLC, must file IT-204-LL and pay an annual fee of 25 dollars if it has New York income, gain, loss or deductions that year. For calendar-year filers, it is due before March 15, with no extension. Late filing incurs penalties and interest. For an LLC owned by several people, the amount is based on the number of members; ask an accountant.

6An EIN is free. Do not pay unnecessarily

The IRS says it plainly: applying for an EIN never costs anything. You can get one directly from the IRS for free in a few minutes, and it specifically warns about websites charging application fees. To apply online, the responsible party must have a Social Security number, SSN, or Individual Taxpayer Identification Number, ITIN. You must complete the application in one sitting; you cannot save it partway through. The IRS page on application methods says that if you cannot apply online, you can complete Form SS-4 and fax or mail it to the IRS, also for free. Fax applications take about 4 business days, and mailed applications about 4 weeks. Telephone applications are only for companies whose principal place of business is outside the United States. One more point: the IRS says an LLC must be formed with the state before applying for an EIN. This page has a Simplified Chinese version.

7Sales tax: at least 20 days before opening

Handicrafts are generally subject to sales tax. For pastries, it depends on how they are sold. The state Tax Department's food-store guidance, TB-ST-283, says baked goods such as bread, cakes, cookies and doughnuts are generally exempt when sold unheated for takeout. They are taxable when heated, eaten in the store, or arranged by the seller on a plate or platter, such as a cookie platter. Candy is generally taxable too, but TB-ST-103 says cookies, cupcakes and pastries themselves do not count as candy. If the shop has tables and chairs for customers, also read the restaurant guidance, TB-ST-806. If any of the things you sell are taxable, you need to register. The state Tax Department says everyone selling taxable goods or services must register, including home businesses, temporary vendors and people who sell only once a year.

TB-ST-360 says you must register through New York Business Express at least 20 days before starting business, and you cannot begin selling until you receive the sales tax Certificate of Authority. Another state Tax Department page says selling taxable goods without the certificate can lead to a penalty of up to 10,000 dollars. These pages do not list a registration fee.

The combined sales tax rate in New York City's five boroughs is 8.875%, according to state Tax Department Publication 718, effective March 1, 2025.

The state Tax Department has Chinese-language pages. You can also call 518-453-8137 and request free language assistance.

8That 「beneficial ownership」 letter: do not pay yet

Back to the letter Ah Feng received.

It refers to 「beneficial ownership information」, BOI, which the federal Financial Crimes Enforcement Network, FinCEN, originally required companies to report. FinCEN's August 11, 2026 press release says its final rule permanently eliminated the reporting requirement for U.S. companies and U.S. persons. Only foreign reporting companies still have to report, according to the BOI page. The BOI page also says filing directly with FinCEN has always been free, and warns about letters telling you to pay or scan a QR code.

New York State has a similar beneficial ownership disclosure requirement, commonly called the 「LLC Transparency Act」. It took effect on January 1, 2026, but DOS says it applies only to LLCs formed under the laws of countries outside the United States and authorized to do business in New York. The DOS FAQ specifically says LLCs formed in New York State, or in other U.S. states or territories, do not have to report.

So, for an LLC formed in New York like Ah Feng's, do not rush to scan a code or pay when a letter demands a BOI filing and an upfront fee. If you are unsure, go directly to the FinCEN and DOS websites.

9Where to check the licenses needed for a shop

Registering a company does not mean you can open for business. Making food or opening a storefront often also requires city or state licenses and permits.

New York City's NYC Business website has a step-by-step tool. Answer a few questions and it lists city, state and federal licenses you may need. If you are opening a storefront, call the city Small Business Services hotline at 888-727-4692 and ask for NYC BEST, Monday through Friday, 9 a.m. to 5 p.m.

New York City Small Business Services, SBS, also offers free services. Its course page lists free business classes on business plans, financing and marketing, including classes in Chinese. Its opening-a-business page says free consultations are available, along with free legal help for matters such as choosing a business structure. Borough service centers include 90-27 Sutphin Blvd, fourth floor, in Jamaica, Queens; 14 Wall St, seventeenth floor, in Lower Manhattan; and 9 Bond St, fifth floor, in Brooklyn. Appointments are recommended, according to 311.

I'm opening a small bakery in Queens. Which licenses and permits do I need?

I want to open a small bakery in Queens. Which licenses and permits should I obtain?

10Two 「buts」

「But the filing service says it has an annual package and has handled all of this for me.」

This article does not evaluate any filing service. Just make sure you have your own copy of the timeline. To check whether the service has done the work, look up your company's status in the DOS company database, or ask the service for copies of the documents and receipts it submitted to DOS. The EIN has an IRS confirmation notice, CP 575. The sales tax Certificate of Authority is an original document mailed by the state Tax Department. Ask the service to give you both originals and keep them yourself.

「But I just make a few things at home and sell online. Does it have to be this complicated?」

For sales tax, the state Tax Department explicitly says home businesses must also register if any of the things they sell are taxable. If you make food at home to sell, first look at the state Department of Agriculture and Markets' Home Processor registration. It is limited to foods such as bread, cookies and cakes that do not need refrigeration. Registration is currently free, and you must ask the local zoning department before starting. Online sales may go only to people within New York State, not be shipped out of state. Whether you should form an LLC is a separate legal and tax decision. SBS offers free legal consultations, and you can also ask an accountant.

11One last thing

In New York, the hard part of opening a company is often not registration day. It is the things nobody reminds you about afterward.

Copy this timeline into your calendar: 120 days, 20 days, before March 15 each year, and that same month every two years. Then get back to making good pastries.

What surprised you most after registering your company? Share it in the comments, without naming the company.