Corporation tax resource center

Maintain your business information
One of your tax responsibilities is to provide your business information and keep it up to date.

Learn about filing requirements
You may have to file an annual New York State corporation tax return to pay a franchise tax under the New York State Tax Law.
- Corporation tax information
- New York State tax implications of federal COVID relief for tax years beginning before January 1, 2022
- Estimated tax requirements for corporations
- E-file mandate for business taxpayers
- Corporation Tax Web File and electronic payment options
- Approved commercial corporation tax software
- Tax filing calendar
- Tax tips for avoiding common filing errors for general business corporations

Change your corporation's status with New York State
From dissolution and reinstatement to making or terminating a New York S election, know the steps you need to take.
- Instructions for voluntary dissolution of a New York corporation (TR-125)
- Instructions for reinstatement following dissolution or annulment (TR-194.1)
- Foreign corporations authorized to do business in NYS
- Instructions for surrender of authority by foreign business corporation (TR-199)
- Make a New York S election (Form CT-6)
- Terminate a New York S election

Find other resources
Take a look at the resources and tools we offer to help you do business with New York and with the Tax Department.
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