Businesses
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.
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
Changes coming in March 2025 to withholding tax and wage reporting
To improve your filing experience, reduce errors, and increase compliance for employer reporting of each employee’s information, the Tax Department is streamlining withholding tax and wage reporting forms and Web File applications.
Sales and use tax exemption for residential energy storage systems equipment
Effective June 1, 2024, through May 31, 2026, receipts from retail sales of residential energy storage systems equipment and the service of installing these systems are exempt from state and local sales and use taxes.
Plan Ahead
October 15
New York C corporation returns due for calendar-year filers who requested extensions
October 31
Employer's quarterly Metropolitan commuter transportation mobility return due
October 31
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
