Businesses

Welcome to our new home for businesses. We've redesigned 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’ve also added Online Services and Forms and guidance to the teal menu that’s at the top of every page on our site.

Scroll down to find what you're looking for.

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Find Online Services

Credit Cards

Make a payment

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Business Resources

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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

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File and pay

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Find what you're looking for

Business Management

What's New

New for 2021

A summary of the 2021 legislative changes are provided for individual, corporation, sales, and miscellaneous taxes.

View changes

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.

Learn about PTET

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.

Read summary

Plan Ahead

September 20

Sales tax returns due for quarterly and monthly filers

Web File Sales Return

November 22

Sales tax return due for monthly filers due

WEB FILE SALES RETURN

December 15

Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers

File Corporation return

Updated: December 14, 2021