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December 21, 2025 by montanarolaw

PLLC vs. LLC in New York: What Professionals Should Know

Choosing the right business structure is a critical decision for licensed professionals. In New York, professionals often need to decide between forming a Professional Limited Liability Company (PLLC) or a standard Limited Liability Company (LLC). Understanding the differences between a PLLC vs. LLC in New York is essential for compliance, liability considerations, and long-term business planning.

Deciding Whether a PLLC or LLC Is Right for You in New York

The correct entity type depends on the nature of the services you provide. While many business owners can choose between different entity structures, licensed professionals in New York are subject to specific rules that may require the use of a PLLC instead of a traditional LLC.

Making the wrong choice can result in filing delays, compliance issues, or the need to restructure later.

CM

Cecily M

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Fundamentals of a New York LLC

A Limited Liability Company (LLC) is a flexible business structure available to most business owners. It provides liability protection for business debts and obligations while allowing pass-through tax treatment in most cases.

LLCs are commonly used for real estate businesses, consulting services, retail operations, and other non-licensed activities. In New York, LLCs must comply with formation requirements, including filing Articles of Organization and satisfying the state’s publication requirement.

Fundamentals of a New York PLLC

A Professional Limited Liability Company (PLLC) is specifically designed for individuals who provide licensed professional services. New York law requires certain professionals to operate through a PLLC rather than a standard LLC.

Forming a PLLC involves additional steps, including obtaining approval from the applicable New York State licensing authority before filing formation documents. This ensures the business complies with professional regulations governing the services provided.

Similarities Between New York PLLCs and LLCs

PLLCs and LLCs share many similarities. Both provide limited liability protection for business-related obligations, allow pass-through taxation in most cases, and offer flexibility in management and ownership structure.

Both entity types also require compliance with New York filing rules, ongoing reporting obligations, and proper recordkeeping to maintain good standing.

How a New York PLLC Differs From a Traditional LLC

The primary difference between a PLLC and an LLC lies in professional regulation and liability. While both entities limit liability for business debts, a PLLC does not protect a professional from liability arising from their own professional malpractice.

Additionally, ownership of a PLLC is typically restricted to individuals who hold the required professional licenses, and regulatory approval is required before formation.

Who Can Form a PLLC in New York?

PLLCs are required for individuals providing licensed professional services, including but not limited to attorneys, physicians, dentists, accountants, architects, and engineers.

If your business involves services that require a New York State professional license, forming a PLLC is generally mandatory rather than optional.

PLLC vs. LLC in New York: Which Structure Fits Your Needs?

Choosing between a PLLC and an LLC depends on licensing requirements, ownership structure, liability considerations, and long-term goals. Using the incorrect entity can create compliance issues or expose you to unnecessary risk.

Professional guidance can help ensure your business is structured properly from the start.

Get Help Forming the Right Business Entity

If you are deciding between a PLLC and an LLC, it is important to choose the structure that complies with New York law and supports your professional goals.

Contact MontanaroLaw’s business formation attorneys today to schedule a consultation and get help forming the right business entity.

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