New York Business Filing Deadlines & Ongoing Requirements

New York ongoing requirements

File Biennial Statement (LLCs, corporations and nonprofits): During the anniversary month every 2 years; fee $9.
File LLP statement (limited liability partnerships): Within the 60 days before the fifth anniversary of registration, then every five years; fee $20.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with New York Department of Taxation and Finance. Official page
Business-level tax: Corporate franchise tax (fixed-dollar minimum, MTA surcharge); LLC filing fee; optional Pass-Through Entity Tax.
Sales tax: get a New York Certificate of Authority from New York Department of Taxation and Finance before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $500,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold New York income tax from wages and register for withholding. Official page

Register for unemployment insurance with New York State Department of Labor. The 2026 taxable wage base is $17,600 per employee; experience-rated rates run from 2.025% to 9.825%. Official page
New employers start at 4.025%.
Workers' compensation through New York Workers' Compensation Board and private insurers. Required when: 1 employee
NY Disability Benefits and Paid Family Leave coverage (New York Workers' Compensation Board). Applies from 1 employee.
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with New York Department of State, Division of Corporations. Official page
A trade name (DBA) is registered with the County clerk.
New York LLCs must publish notice of formation in two newspapers for six weeks within 120 days and file a Certificate of Publication.

Business filings and annual reports: New York Department of State, Division of Corporations. Official page
Taxes: New York Department of Taxation and Finance. Official page
Unemployment insurance and labor rules: New York State Department of Labor. Official page
Workers' compensation: New York Workers' Compensation Board.
Real estate licensing: New York Department of State, Division of Licensing Services.
Alcohol licensing: New York State Liquor Authority.
Child care licensing: New York Office of Children and Family Services.
Health facility licensing: New York State Department of Health.

City licenses (e.g., NYC DCWP) (City licensing agency): New York has no general business license; NYC and other cities license specific industries.
Cannabis: adult-use licensing, regulated by New York Office of Cannabis Management.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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