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
Your highway use tax (HUT) filing frequency may have changed
Filing frequency is determined by your HUT liability for the previous calendar year.
Changes to Article 9-A MFI and estimated tax requirements
For tax years beginning on or after January 1, 2026, mandatory first installment (MFI) and estimated tax requirements have changed for some corporations.
Plan Ahead
June 15
Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
June 15
Partnership and LLC estimated tax payments due (NYS and MCTMT if applicable) (For payments required to be made on behalf of partners and members that are nonresident individuals or C corporations)