2014 Tax Filing Dates for Corporation Tax, Personal Income Tax, Sales Tax, Withholding Tax, and Metropolitan Commuter Transportation Mobility Tax (MCTMT)

Tax Filing Date

Return Due

January

 
15th Personal Income Tax Estimated Tax Payment Due for 4th Quarter of 2013
  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)
   
21st Sales Tax Return for Monthly Filers Due
   
31st Employer's Quarterly MCTMT Return Due
  MCTMT Estimated Tax Payment Due for 4th Quarter of 2013
  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

 
20th Sales Tax Return for Monthly Filers Due 
   

March

 

1st Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee for Calendar Year Filers Due
   
17th Corporation Tax Return for Calendar Year Filers Due
  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

 
15th 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)
  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)
   
21st Sales Tax Return for Monthly Filers Due
   
30th Employer's Quarterly MCTMT Return Due
  Partnership and LLC Estimated MCTMT Payment due (For payments required to be made on behalf of New York nonresident individual partners)
  MCTMT Return for Individuals
  Employer's Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Due
   

May

 
20th Sales Tax Return for Monthly Filers Due
   

June

 
16th 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

 

21st

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

 
15th 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
    
22nd 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
   
20th 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

 

15th

 

Corporation Tax Estimated Tax Payments for Calendar Year Filers Due
   
22nd 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 15, June 16, September 15 of 2014 and January 15, 2015.

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 15, June 16, September 15 of 2014, and January 15, 2015. 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 2014, and February 2, 2015. Partnership estimated MCTMT payments required to be paid on behalf of partners are due April 30, July 31, and October 31 of 2014 and February 2, 2015. Employer's quarterly MCTMT returns are due April 30, July 31, and October 31 of 2014, and February 2, 2015.

Special rules apply to sales tax vendors and employers subject to electronic funds transfer requirements. For additional information, see the PrompTax Program Home Page.

Updated: October 31, 2013