Businesses
Welcome to our home for businesses. We designed it to provide easy access to tax information, filing and payment resources, and popular business topics, and more for:
- corporation tax,
- sales tax,
- withholding tax, and
- other taxes and reporting requirements.
For information regarding income tax, estate tax, mortgage recording tax, and more, see our home for Individuals.
Business Resources
Learn about taxes and requirements
- Corporation tax
- E-file mandates
- Income tax for businesses (LLCs or LLPs, partnerships, and non-resident groups and teams)
- Metropolitan commuter transportation mobility tax (MCTMT)
- Mortgage recording tax
- Other taxes and reporting requirements
- Pass-through entity tax (PTET)
- Property tax
- Real estate transfer tax
- Sales and use tax
- Withholding tax
File and pay
Business Management
What's New
Improvements coming to Online Services in December 2025
To improve your experience with Online Services, we're updating the account creation process, adding new features to Account Summary, and more.
Learn about December 2025 changes
To stay up to date with these changes, subscribe to Online Services.
Metropolitan commuter transportation mobility tax (MCTMT) changes
We posted new MCTMT Upload specifications. To see what's changed for employers, professional employer organizations (PEOs), and common pay agents, see our file formatting instructions.
Tax Tips for Businesses emails
Do you own a business? Subscribe to our Tax Tips for Businesses email topic. We'll send you emails with the latest resources and tips you need to successfully meet your business tax obligations.
Plan Ahead
December 15
Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
December 15
PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2025 election