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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.

Scroll down to find what you're looking for.

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. 

Review tips

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.

File Form CG-11

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.   

See the proposal

Plan Ahead

October 2

Fiduciary returns due for calendar-year filers who requested extensions

File Form IT-205

October 16

New York C corporation returns due for calendar-year filers who requested extensions

See corporation forms

October 20

Sales tax returns due for monthly filers

Use Sales Tax Web File