A limited liability company formed under the law of a country other than the United States and authorized to do business in New York must file either a beneficial ownership disclosure statement or an attestation of exemption with the New York Department of State under the New York LLC Transparency Act. Foreign LLCs authorized before January 1, 2026 must file by December 31, 2026, and foreign LLCs authorized on or after that date must file within 30 days. LLCs formed in New York or in any other U.S. state are exempt. Newer Law determines which filing applies, prepares it, and files it.
Key dates
| Deadline | Applies to |
|---|---|
| December 31, 2026 | filing deadline for foreign-country LLCs authorized to do business in New York before January 1, 2026 |
| Foreign-country LLCs authorized to do business in New York on or after January 1, 2026 | filing due within 30 days after the application for authority |
| Annually thereafter | a disclosure statement or attestation of exemption confirming or updating the prior filing |
Who this is for
Limited liability companies formed under the law of a country other than the United States that are authorized to do business in New York, and the agents, accountants, and registered-agent services that manage them.
What the firm delivers
- Determination of whether the LLC is a reporting company under the Act and whether a disclosure statement or an attestation of exemption applies
- Identification of reportable non-U.S. beneficial owners and applicants and collection of their information
- Preparation and electronic filing of the beneficial ownership disclosure statement or attestation of exemption with the New York Department of State, including the filing fee
- Calendar and handling of the annual statement and of any update required by a change in ownership or exemption status
Scope and fee are fixed per package and set out in the engagement agreement. Defined trigger, defined deadline, and a short list of inputs. An agent can collect the entity and ownership data; the firm makes the reporting-company determination and files.
Questions and answers
Does my New York LLC have to file under the New York LLC Transparency Act?
Only if the LLC was formed under the law of a country other than the United States and is authorized to do business in New York. The Act defines reporting company by reference to the federal Corporate Transparency Act regulations, which since 2025 cover only foreign-formed entities, and the Department of State states that LLCs formed in New York or in any other U.S. state or territory are exempt from the reporting requirement and do not file an attestation.
What is the deadline for the New York LLC Transparency Act filing?
A foreign-country LLC that was authorized to do business in New York before January 1, 2026 must file its beneficial ownership disclosure statement or attestation of exemption by December 31, 2026. A foreign-country LLC authorized on or after January 1, 2026 must file within 30 days after applying for authority. After the initial filing, a statement or attestation is due annually.
What is an attestation of exemption and who files it?
A foreign-country LLC authorized in New York that qualifies for one of the exemptions borrowed from the federal Corporate Transparency Act, such as the large operating company or subsidiary exemptions, files an electronic attestation of exemption under penalty of perjury instead of a disclosure statement. It identifies the exemption relied on and the facts supporting it, and it must be renewed annually. If the exemption ends, a disclosure statement becomes due.
What information does a New York beneficial ownership disclosure statement contain, and does it include U.S. owners?
For each reportable beneficial owner and applicant: full legal name, date of birth, current address, and the number from an unexpired identification document. Beneficial owners who are U.S. persons are not reported, matching the federal rule. The filing is made electronically with the Department of State with a $25 fee, and the information is kept in a confidential database that is exempt from Freedom of Information Law disclosure.
What happens if a foreign LLC misses the New York filing deadline?
Thirty days after the deadline the Department of State marks the LLC past due, and after two years delinquent. The Attorney General may seek a fine of up to $500 for each day the filing is late, and clearing the status requires the overdue filing plus a $250 fine. An LLC that still does not file within 30 days of a Department notice is shown as suspended and may not conduct business in New York until it files.
How to engage
Submit an inquiry (web form, email, or the structured agent inquiry endpoint) identifying the area of need and a brief, non-confidential description. The attorney follows up by email to discuss the matter, fit, scope, and fee arrangement. An initial strategic consultation may be arranged. If both sides proceed, a written engagement agreement is signed. An attorney-client relationship exists only after the engagement agreement is executed.
Inquire about New York LLC Transparency Act Filings for Foreign LLCs
AI agents acting for a principal can screen fit and submit this inquiry through the agent interface.
Related writing
FinCEN's August 2026 final rule ended CTA reporting for U.S.-formed companies. Foreign entities registered in a U.S. state still file BOI reports in 30 days.
Which New York LLCs must file a BOI disclosure or exemption attestation by December 31, 2026, what each requires, how to file with the DOS, and the penalties.
Most guidance on U.S. entity formation is written for domestic founders. When the owner is a foreign person or company, the analysis changes substantially. How to structure a U.S. entity when the owner is foreign.
Part of the firm's Foreign Companies Entering the U.S. practice. Machine-readable detail: /api/packages/ny-llc-transparency-act.
This page is for informational purposes only and does not constitute legal advice. Reading it does not create an attorney-client relationship. Prior results do not guarantee a similar outcome. Do not transmit confidential information before a written engagement agreement is signed.