Form CT-400, Estimated Tax for Corporations
Beginning in tax year 2016, the Tax Department began to capture the signer’s Social Security number (SSN) for his or her electronically filed partnership and corporate tax forms as an additional verification device to deter fraud. If the signer does not have an SSN, the employer identification number (EIN) of the entity can be used. This field is mandatory for New York State.
E-file options
- Web File Form CT-400 directly from your Business Online Services account—it’s FREE.
- E-file Form CT-400. See Approved software developers for corporation tax e-file.
Benefits include:
- automatic calculation of amounts due
- scheduled payments (up to the due date)
- instant filing confirmation
You must have an Online Services account to access certain services.
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E-file mandate
Businesses
If you are viewing this page on your computer, then you're probably required to e-file Form CT-400. You must electronically file Form CT-400 if you:
- do not use a tax professional to file;
- use a computer to prepare, document, or calculate your tax forms; and
- have broadband Internet access.
If you file by paper and meet the above conditions, you are subject to penalties.
Tax Professionals
See Who the tax preparer e-file mandate applies to.
If you don't meet the above conditions
Continue to paper Form CT-400, Estimated Tax for Corporations (instructions), and see how to avoid common corporation tax filing errors.
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