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Department of Taxation and Finance

Corporation tax

The Tax Department is developing guidance for corporation and personal income tax filers whose 2017 tax year returns are affected by the federal Tax Cuts and Jobs Act, as well as by certain New York State Tax Law provisions in the recent New York State Budget. We encourage affected filers to request the appropriate extension of time to file their 2017 returns. Please sign up for our Subscription Service and select Corporation Tax or Personal Income Tax for email updates about how to reflect these legislative changes on your 2017 return.

Information on this page relates to a tax year that began on or after January 1, 2017.

If your business is incorporated in New York State or does business or participates in certain other activities in New York State, 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.

The way you compute the tax and the type of return you file will depend on the type of business your corporation conducts.

See more information on filing and paying corporation tax for:

Helpful information for corporation tax filers: