What is PrompTax?
PrompTax is an electronic filing and payment program that's mandatory for certain businesses. The Tax Department notifies you by mail if you're required to participate.
Log in to your PrompTax account to file and pay or update your existing account information.
Who must participate
|Type of tax||You're mandated if your:|
|Withholding tax (Metropolitan Commuter Transportation Mobility Tax is paid at the same time as withholding tax)||Aggregate tax withheld through Form NYS-45, Quarterly Combined Withholding wage Reporting and Unemployment Insurance Returns, filed for the previous tax year is $100,000 or more.|
|Sales and compensating use tax||Tax liability for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 is more than $500,000.|
|Prepaid sales tax on motor fuel and diesel motor fuel||Tax liability for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 period is more than $5 million.|
|Petroleum business tax||Tax liability (exclusive of section 301-h carrier tax liability) for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 period is more than $5 million.|
If you're a mandatory participant and fail to enroll the Tax Department could assess a $5,000 penalty, plus $500 for each additional month or part thereof that you fail to enroll.
Our PrompTax program is being enhanced. To prepare for these updates, some existing PrompTax services will change.
Effective June 1, 2015:
- No new volunteer participants will be accepted in the PrompTax program. When our enhancements are fully implemented, new volunteers will be limited to taxpayers who use ACH credit or Fedwire payment methods only.
Volunteers who want to opt out of the program must contact the department.
- Withholding tax
- Sales and compensating use tax
- Petroleum business tax
- Prepaid sales/motor fuel tax
- Metropolitan Commuter Transportation Mobility Tax
If you have special circumstances and meet certain criteria, you may apply for an exemption from mandatory participation in the PrompTax program.
For more information
For additional details on required PrompTax participation, program benefits, enrollment, the payment options, filing due dates, and more, see:
- Withholding tax filers — Form TR-370-N, Program Overview – Electronic Filing and Payment Program for Withholding Tax (PrompTax)
- Metropolitan Commuter Transportation Mobility Tax — Publication 420, Guide to the Metropolitan Commuter Transportation Mobility Tax
- Sales and compensating use tax, prepaid sales tax on motor fuel and diesel motor fuel, or petroleum business tax filers — Form TR-682-N, Program Overview – Electronic Filing and Payment Program (PrompTax)
If you have any questions, call the PrompTax Customer Service Center for more information.