Learn about taxes and requirements
- Sales and use tax
- Corporation tax
- Withholding tax
- Metropolitan commuter transportation mobility tax (MCTMT)
- Income tax for businesses (LLCs or LLPs, partnerships, and non-resident groups and teams)
- Mortgage recording tax
- Real estate transfer tax
- Property tax
- Other taxes and reporting requirements
- E-file mandates
File and pay
New for 2021
A summary of the 2021 legislative changes are provided for individual, corporation, sales, and miscellaneous taxes.
Pass-through entity tax (PTET)
PTET is an optional tax that partnerships and New York S corporations may annually elect to pay on certain income for tax years beginning on or after January 1, 2021. If you're an authorized person for an electing partnership or S corporation, you may opt in to PTET through October 15, 2021.
New York State tax implications of recent federal COVID relief
Learn about the implications of the federal Coronavirus Aid, Relief and Economic Security Act (CARES ACT), Consolidated Appropriations Act, 2021, and American Rescue Plan Act of 2021 on New York State personal and corporation taxes.
Sales tax returns due for quarterly and monthly filers
Sales tax return due for monthly filers due
Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers