Businesses
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
Tips to avoid filing errors: pass-through entity tax (PTET)
We created a new page with filing tips to help you successfully Web File your annual PTET return.
Cigarette tax floor tax returns due by November 20, 2023
The New York State excise tax increased on September 1, 2023. If you are a retail dealer, wholesale dealer, or cigarette stamping agent and owe the cigarette floor tax, you must file a return and pay the tax due by November 20, 2023.
For more information and instructions, see Cigarette and tobacco products tax.
Corporate Tax Reform regulations proposed
The Tax Department has formally proposed the regulations relating to corporate tax reform.
Plan Ahead
October 16
New York C corporation returns due for calendar-year filers who requested extensions
Updated:
