New York Department of State — business registration, fees, and licensing
Official Resource
New York Official SOS WebsiteThe New York Department of State's Division of Corporations handles all business entity formations, amendments, biennial statements, and certificates of status. Albany is the primary filing office; a New York City office is also available. The DOS accepts filings online, by mail, and by email — fax filing has been discontinued. Online filing is processed faster than mail submissions.
Updated August 2026
DOS office contact
- Albany office (primary)
- One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231
- New York City office
- 123 William Street, New York, NY 10038
- Phone
- (518) 473-2492
- corporations@dos.ny.gov
- Office hours
- Monday – Friday, 8:45 a.m. to 4:30 p.m.
- Online filing portal
- filings.dos.ny.gov — On-Line Filing System
- Entity search
- apps.dos.ny.gov/publicInquiry
- Division of Corporations homepage
- dos.ny.gov — Existing Corporations & Businesses
Fax filings discontinued
The Division of Corporations no longer accepts filings or service requests by fax. Submit filings and requests by email or mail instead — faxed submissions will not be processed.
LLC Transparency Act — beneficial ownership disclosure
New York's LLC Transparency Act took effect January 1, 2026. As currently implemented, the filing requirement applies only to non-exempt LLCs formed under the law of a foreign country that are authorized to do business in New York — not to New York-formed LLCs or LLCs formed in other U.S. states. This narrower scope follows the federal Corporate Transparency Act framework after Governor Hochul vetoed a bill that would have decoupled New York's law from it. Qualifying LLCs must report each beneficial owner's legal name, date of birth, address, and an identifying document number. Reports and the $25 filing fee are submitted by email to dosCorpBOI@dos.ny.gov — do not mail or fax these filings, since they contain confidential personal information. Exempt entities may instead file an attestation of exemption. Confirm current requirements and any exemptions at dos.ny.gov before filing.
Entity formation and filing fees
Fees below are from the DOS fee schedule. Corporation fees are based on share structure; the $125 figure applies to corporations with 200 or fewer no-par-value shares or no more than $20,000 total par value — the minimum tier. Higher share counts and higher par values incur higher fees. Verify the applicable tier at dos.ny.gov before filing.
| Filing | Fee |
|---|---|
| Domestic LLC — Articles of Organization | $200 |
| Domestic For-Profit Corporation — Certificate of Incorporation (minimum tier) | $125 |
| Domestic Not-for-Profit Corporation — Certificate of Incorporation | $75 |
| Foreign LLC — Application for Authority | $250 |
| Biennial Statement (LLC, Corp, LLP) | $9 |
| Name Reservation | $20 |
| Certificate of Status | $25 |
| Beneficial Ownership Disclosure Report (LLC Transparency Act, where applicable) | $25 |
| Same-day expedited processing | +$75 |
| 24-hour expedited processing | +$25 |
| 2-hour expedited processing | +$150 |
The $9 Biennial Statement fee is among the lowest recurring compliance fees in the country. New York's LLC formation fee ($200) is significantly higher than most states, and the newspaper publication requirement adds additional costs that vary by county — budget accordingly before forming a New York LLC.
Key New York state licensing agencies
New York State Department of Taxation and Finance
- What it covers
- Sales tax registration, employer withholding, corporation tax, business tax accounts
- Website
- tax.ny.gov
New York State Department of Labor
- What it covers
- Unemployment insurance registration, employer accounts, wage and hour compliance
- Website
- labor.ny.gov
New York State Department of Education — Office of the Professions
- What it covers
- Professional licensing — healthcare, architecture, accounting, engineering, real estate
- Website
- op.nysed.gov
This guide is informational only and is not affiliated with the New York Department of State or any state agency listed above. Contact information and fees verified against official New York DOS sources, August 2026. Corporation fees scale with share count and par value — verify the applicable tier at dos.ny.gov before filing. Verify current fees at the official state website. Last verified: August 2026.