2012 Tax Filing Dates for Corporation Tax, Personal Income Tax, Sales Tax, Withholding Tax, and Metropolitan Commuter Transportation Mobility Tax (MCTMT)
Tax Filing Date
|
Return Date
|
January
|
|
| 17th |
Personal Income Tax Estimated Tax Payment Due for 4th Quarter of 2011 |
|
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members) |
|
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders) |
|
Personal Income Tax Estimated Tax Payment Correction Due for Shareholders of Corporations Subject to Mandatory S Corporation Filing (see TSB-M-07(8)I) |
|
|
| 20th |
Sales Tax Return for Monthly Filers Due |
|
|
| 31st |
Employer's Quarterly MCTMT Return Due |
|
MCTMT Estimated Tax Payment Due for 4th Quarter of 2011 |
|
Partnership and LLC Estimated MCTMT Payment Due (For payments required to be made on behalf of New York nonresident individual partners) |
|
Employer's Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Due
|
February
|
|
| 21st |
Sales Tax Return for Monthly Filers Due |
|
|
| 29th |
Partnership, Limited LiabilityCompany, and Limited Liability Partnership Filing Fee for Calendar Year Filers Due |
| |
|
March
|
|
| 15th |
Corporation Tax Return for Calendar Year Filers Due |
|
Corporation Tax Estimated Tax Payment Due with Return or Extension |
|
Corporation Tax Estimated Tax Payment Due with Return or Extension |
|
|
| 20th |
Sales Tax Return for Quarterly Filers Due |
|
Sales Tax Return for Monthly Filers Due |
|
Sales Tax Return for Annual Filers Due
|
April
|
|
| 17th |
Personal Income Tax, Partnership and Fiduciary Tax Returns Due for Calendar Year Filers |
|
Personal Income Tax Estimated Tax Payment Due |
|
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members) |
|
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders) |
|
|
| 20th |
Sales Tax Return for Monthly Filers Due |
|
|
| 30th |
Employer's Quarterly MCTMT Return Due |
|
MCTMT Estimated Tax Payment Due |
|
Partnership and LLC Estimated MCTMT Payment due (For payments required to be made on behalf of New York nonresident individual partners) |
|
MCTMT Return Due for Individuals |
|
Employer's Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Due
|
May
|
|
| 21st |
Sales Tax Return for Monthly Filers Due |
| |
|
June
|
|
| 15th |
Corporation Tax Estimated Tax Payments for Calendar Year Filers Due |
|
Personal Income Tax Estimated Tax Payments Due |
|
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members) |
|
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders) |
|
|
| 20th |
Sales Tax Return for Quarterly Filers Due |
|
Sales Tax Return for Monthly Filers Due
|
July
|
|
| 20th |
Sales Tax Return for Monthly Filers Due |
|
|
| 31st |
Employer's Quarterly MCTMT Return Due |
|
MCTMT Estimated Tax Payment Due |
|
Partnership and LLC Estimated MCTMT Payment Due (For payments required to be made on behalf of New York nonresident individual partners) |
|
Employer's Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Due
|
August
|
|
| 20th |
Sales Tax Return for Monthly Filers Due |
| |
|
September
|
|
| 17th |
Personal Income Tax Estimated Tax Payments Due |
|
S Corporation Return Due for Calendar Year Filers Who Requested an Extension |
|
Corporation Tax Estimated Tax Payments for Calendar Year Filers Due |
|
Corporation Tax Return Due for Calendar Year Filers Who Requested Six Month Extension to File |
|
Partnership and LLC Estimated Tax Payments Due (For payments required to be made on behalf of partners and members) |
|
S Corporation Estimated Tax Payments Due (For payments required to be made on behalf of nonresident shareholders) |
|
Partnership and Fiduciary Returns Due for Calendar Year Taxpayers Who Requested an Automatic Five Months Extension to File |
|
|
| 20th |
Sales Tax Return for Monthly Filers Due |
|
Sales Tax Return for Quarterly Filers Due
|
October
|
|
| 15th |
Personal Income Tax Returns Due for Calendar Year Taxpayers who Requested an Automatic Six Month Extension to File |
|
|
| 22nd |
Sales Tax Return for Monthly Filers Due |
|
|
| 31st |
Employers Quarterly MCTMT Return Due |
|
MCTMT Estimated Tax Payment Due |
|
Partnership and LLC Estimated MCTMT Payment Due (for payments required to be made on behalf of partners and members) |
|
Employer's Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Due |
|
MCTMT Return Due for Individuals who Requested an Automatic Six Month Extension to File
|
November
|
|
| 20th |
Sales Tax Return for Monthly Filers Due |
| |
|
December
|
|
| 17th |
Corporation Tax Estimated Tax Payments for Calendar Year Filers Due |
|
|
| 20th |
Sales Tax Return for Monthly Filers Due |
|
Sales Tax Return for Quarterly Filers Due |
Note: For Corporation Tax fiscal year filers, the returns are due 2 and 1/2 months after the end of the fiscal year. Corporation Tax estimated tax payments are due with the filing of the tax return or extension, and on or before the 15th day of the 6th, 9th and 12th month after the end of the fiscal year. S Corporation estimated tax payments required to be paid on behalf of S Corporation nonresident shareholders are due on April 17, June 15, September 17 of 2012 and January 15, 2013.
For Personal Income Tax, Partnership and Fiduciary fiscal year filers, the returns are due on the 15th day of the fourth month after the end of the fiscal year. Personal Income Tax estimated tax payments are due on or before the 15th day of the 4th, 6th and 9th months of the fiscal year and the first month of the succeeding fiscal year. Partnership, LLC, and S corporations estimated tax payments required to be paid on behalf of partners, members, and nonresident shareholders are due on April 17, June 15, September 17 of 2012, and January 15, 2013. The filing fee for partnerships, LLCs and LLPs, required to be filed by every partnership, limited liability company or limited liability partnership that is required to file a partnership return, is due within 60 days after the last day of its tax year.
For Metropolitan Commuter Transportation Mobility Tax (MCTMT) fiscal year filers, the individual MCTMT return is due the 30th day of the fourth month after the end of the fiscal year. MCTMT estimated tax payments are due April 30, July 31, and October 31 of 2012, and January 31, 2013. Partnership estimated MCTMT payments required to be paid on behalf of partners are due April 30, July 31, and October 31 of 2012 and January 31, 2013. Employers quarterly MCTMT returns are due April 30, July 31, and October 31 of 2012, and January 31, 2013 .
Special rules apply to sales tax vendors and employers subject to electronic funds transfer requirements. For additional information, see the PrompTax Program Home Page
