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
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!
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.
Estimated pass-through entity tax (PTET) payments due for partnerships and New York S corporations that made a 2022 election
Estimated corporation tax payments (New York C and New York S corporations) due for calendar-year filers
Sales tax returns due for quarterly and monthly filers