Corporation Service Company, known as CSC, is one of the oldest registered agent and business compliance providers in the country, and it files a large share of New York entity paperwork. For a New York business, CSC typically does three things: it forms your corporation or LLC with the Department of State, it serves as your registered agent for roughly $235 a year, and it tracks and files the recurring compliance documents the state expects from you. What CSC does not do is pay your state fees or your taxes — those still come out of your pocket, on top of CSC’s service charges.
Forming a New York Entity Through CSC
Every New York business starts with a filing at the Department of State. Corporations file a Certificate of Incorporation, and LLCs file Articles of Organization.1New York Department of State. FAQs: Corporations and Business Entities2New York Department of State. Certificate of Incorporation for Domestic Business Corporation3New York Department of State. Articles of Organization for Domestic Limited Liability Company Those state fees are separate from what CSC charges to prepare and submit the paperwork.
Beyond the required filing, CSC can help with the organizational work the state doesn’t demand but a functioning business needs: bylaws or an operating agreement, stock or membership certificates, and initial resolutions. CSC also offers to obtain your Employer Identification Number from the IRS. You can do that yourself online for free directly with the IRS, so bundling it with a formation package is a convenience choice, not a necessity.4Internal Revenue Service. Get an Employer Identification Number
The LLC Publication Requirement
New York has one formation step that catches people off guard. Within 120 days of forming an LLC, you must publish a notice in two newspapers designated by the county clerk where the LLC’s office is located.5New York State Unified Court System. Publications of PLLC/LLC Once publication is done, you file a Certificate of Publication with the Department of State along with the newspaper affidavits.
Missing the deadline is not cosmetic. The LLC’s authority to do business in New York is suspended until publication is completed and the certificate is filed.6New York Department of State. Certificate of Publication for Domestic Limited Liability Company Costs vary sharply by county: Manhattan newspapers charge far more than rural ones, and the total can range from a few hundred dollars to over $2,000. Coordinating two newspaper runs against the county clerk’s designations is the tedious part, and this is one of the areas where CSC’s service is genuinely worth what you pay for it.
Foreign Qualification
If your business is incorporated in another state and you want to operate in New York, you file an Application for Authority with the Department of State. The state fee is $225 for a foreign business corporation.7New York Department of State. Application for Authority Foreign Business Corporation Qualification is generally triggered by a physical office, property, or employees in the state. Occasional sales into New York without a physical presence typically don’t require it, though they may still create tax obligations.
CSC files these applications routinely and can also act as your New York registered agent at the same time. For companies qualified in many states, using one agent everywhere means a single point of contact and a single renewal cycle instead of juggling separate providers state by state.
CSC as Your Registered Agent
By default, the Secretary of State is designated as the agent for service of process for every New York corporation and LLC. When someone sues your business, they serve the papers on the Secretary of State, who then mails a copy to whatever address you have on file.8New York State Senate. New York Code BSC 306 – Service of Process That works only as well as the address on file and whoever checks the mail there.
New York law also lets corporations and authorized foreign corporations designate a registered agent in the state to accept process directly.9New York State Senate. New York Code Business Corporation Law 305 – Registered Agent for Service of Process Naming a service like CSC isn’t legally required. What you’re paying for is reliability: a staffed New York office, logged intake of every document, electronic notifications, and same-day forwarding. If you don’t have a physical New York office, or your principals travel, that reliability is the whole product. A missed summons can end in a default judgment before you know a suit exists.
CSC’s registered agent service in New York runs approximately $235 per year. That is on the higher end. The pitch isn’t lowest cost; it’s consistent handling across many states from one provider.
Ongoing Compliance Filings CSC Handles
After you form the entity, New York expects recurring paperwork. None of it is complicated on its own, but skipping any of it eventually shows up on a Certificate of Status, which is the document banks, landlords, and buyers ask for at the worst possible moment.
Biennial Statement
Every two years, domestic and foreign business corporations and LLCs must file a Biennial Statement with the Department of State.10New York Department of State. Biennial Statements for Business Corporations and Limited Liability Companies The statement refreshes the principal office address, registered agent details, and, for corporations, the CEO’s business address.11New York State Senate. New York Code Business Corporation Law 408 – Statement Filing The state fee is $9. Missing it doesn’t dissolve your entity, but it flags you as past due in state records. CSC tracks the deadline and files it for you.
Franchise Tax for Corporations
New York corporations, including S corporations, file an annual franchise tax return with the Department of Taxation and Finance.12New York State Department of Taxation and Finance. Article 9-A Franchise Tax on General Business Corporations The tax is the highest of three bases: the business income base, the capital base, or a fixed dollar minimum tied to New York receipts. That minimum starts at $25 for receipts under $100,000 and reaches $200,000 for corporations over $1 billion, with twelve graduated tiers in between.13New York State Department of Taxation and Finance. Definitions for Article 9-A Corporations Corporations operating in the Metropolitan Commuter Transportation District may also owe an MTA surcharge. Late payment triggers penalties and interest quickly. This is a tax filing, not a Department of State filing, so it sits with your accountant, not CSC.
LLC and Partnership Annual Fee
LLCs and partnerships don’t pay franchise tax, but they owe an annual filing fee based on New York-source gross income, not member count as some owners assume. The schedule starts at $25 for entities with New York-source gross income of $100,000 or less and tops out at $4,500 above $25 million.14New York State Department of Taxation and Finance. Partnership, LLC, and LLP Annual Filing Fee A single-member LLC treated as a disregarded entity with any New York-source income pays the $25 minimum.15New York State Senate. New York Tax Law 658 Note that the fee is on gross income with no deduction for cost of goods sold, so an LLC with $5 million in revenue and thin margins still owes $1,500.
Amendments
When you change your business name, purpose, or structure, you file a Certificate of Amendment. The state fee is $60 for both corporations and LLCs.16New York Department of State. Certificate of Amendment for Domestic Business Corporations17New York Department of State. Certificate of Amendment for Domestic Limited Liability Companies Expedited processing runs an extra $25 for 24 hours, $75 for same day, or $150 for two hours. CSC prepares and submits these on your behalf. Skipping an amendment leaves the state’s records out of step with reality, which surfaces during licensing, financing, and any dispute about your entity’s limited liability protection.
What About Beneficial Ownership Reporting?
The Corporate Transparency Act originally required most U.S. businesses to file Beneficial Ownership Information reports with FinCEN, but a March 2025 interim final rule exempted all entities created in the United States. A New York-formed corporation or LLC does not need to file a BOI report. The requirement now applies only to entities formed under foreign law that have registered to do business in a U.S. state. Foreign entities registered before March 26, 2025 had an April 25, 2025 deadline; those registering after have 30 days from when their registration takes effect.18Financial Crimes Enforcement Network (FinCEN). Beneficial Ownership Information Reporting
Switching Away From CSC
If you want to move to a cheaper provider, bring the agent function in-house, or change service companies, you file a Certificate of Change with the Department of State. The state fee is $30 for both corporations and LLCs.19New York Department of State. Certificate of Change for Domestic Business Corporations20New York Department of State. Certificate of Change for Domestic Limited Liability Companies Until it’s processed, CSC remains the agent of record and keeps receiving documents for you.
Time it so there’s no gap. If CSC is terminated before the new agent’s designation is effective, anything served in that window can fall into a void. Check your CSC service agreement too; it may impose its own notice requirements.
Dissolving the Business
Closing a New York corporation takes three steps: get written consent from the Department of Taxation and Finance confirming all franchise taxes are paid and returns filed, prepare a Certificate of Dissolution, then file the consent and certificate with the Department of State along with a $60 fee.21New York State Department of Taxation and Finance. Instructions for Voluntary Dissolution of a New York Corporation22New York Department of State. Certificate of Dissolution for Domestic Business Corporations The tax consent is the bottleneck. If returns are missing or taxes unpaid, the Tax Department won’t sign off until everything is cleaned up.
LLCs have a shorter path. They file Articles of Dissolution with the Department of State within 90 days of dissolution and the start of winding up, with a $60 fee.23New York Department of State. Articles of Dissolution of Domestic Limited Liability Companies No Tax Department consent is required.21New York State Department of Taxation and Finance. Instructions for Voluntary Dissolution of a New York Corporation Outstanding tax obligations still travel with the members even after dissolution.
CSC will prepare and submit dissolution paperwork. The substantive work of settling liabilities, distributing assets, and clearing tax obligations still belongs to the owners.
What Happens If You Fall Behind
Consequences escalate in stages. First, you’re flagged past due in state records, which contaminates any Certificate of Status. Then specific penalties attach: interest and late fees on unpaid franchise tax, suspension of an LLC’s authority to do business if the publication deadline lapses, and eventually administrative dissolution or annulment of authority for prolonged non-compliance.
Reinstating a dissolved corporation is slow. You contact the Tax Department’s Corporate Dissolution Unit, file every outstanding return with full payment of back taxes, penalties, and interest, obtain written consent, then file reinstatement paperwork with the Department of State.24New York State Department of Taxation and Finance. Instructions for Reinstatement Following Dissolution or Annulment If someone took your name while you were dissolved, you’ll rename the entity as part of reinstatement.
The exposure that matters most is personal. Once your entity loses its legal status, the limited liability that separates your personal assets from business debts may no longer apply, and contracts signed or obligations incurred while dissolved can be attributed to the individuals running the business. That is the reason to keep the compliance filings current, regardless of who files them for you.