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Businesses

Welcome to our home for businesses. We designed 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.

For your convenience, we have Online Services and Forms and guidance in the teal menu that’s at the top of every page on our site.

Scroll down to find what you're looking for.

What's New

Extended deadline to opt in to the New York State pass-through entity tax (PTET)

The deadline to opt in to the New York State PTET has been extended to September 15, 2022. Eligible entities may currently opt in online through our PTET Annual Election application.

Opt in or Learn More

New York City pass-through entity tax (NYC PTET)

New York State recently enacted the NYC PTET. 

Learn about the NYC PTET

Fuel taxes suspension

The recently enacted New York State budget suspended certain taxes on motor fuel and diesel motor fuel effective June 1, 2022. Subscribe to Sales taxIFTAMiscellaneous tax, or Highway use tax (HUT) emails to receive notifications as we issue guidance.

Read about the suspension

Plan Ahead

August 1

Employers' quarterly combined withholding, wage reporting, and unemployment insurance returns due

File withholding return

September 15

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

FILE CORPORATION RETURN

September 20

Sales tax returns due for quarterly and monthly filers

WEB FILE SALES RETURN

Updated: