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Welcome to our home for businesses. We designed 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.

For your convenience, we have Online Services and Forms and guidance in the teal menu that’s at the top of every page on our site.

Scroll down to find what you're looking for.

What's New

Letter resource center

We've created a letter resource center to make it easier for you to identify and respond to Tax Department mail.

Learn what we're mailing this month, what kinds of letters we send, how to respond, and more!

See letter resource center

New York City pass-through entity tax (NYC PTET)

New York State recently enacted the NYC PTET. Entities that opted in to the New York State PTET for 2022 may be eligible to opt in to the optional New York City PTET for 2022.

Learn more or opt in

Plan Ahead

December 15

Estimated pass-through entity tax (PTET) payments due for partnerships and New York S corporations that made a 2022 election

Make estimated PTET payments

December 15

Estimated corporation tax payments (New York C and New York S corporations) due for calendar-year filers

Pay estimated corporation tax

December 20

Sales tax returns due for quarterly and monthly filers