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
Metropolitan commuter transportation mobility tax (MCTMT) changes
The department has issued updated webpages regarding recent legislative changes to the MCTMT imposed on certain employers engaging in business within the Metropolitan Commuter Transportation District (MCTD). The changes include revised MCTMT rates and special rules for local government employers.
NYS-45 Upload frequently asked questions (FAQs)
We’ve updated our website and other content for payroll services providers. Check out our FAQs for answers to common questions about filing with NYS-45 Upload. For additional resources, also see Resources for withholding tax filers and Publication 72.5, Electronic Reporting of Form NYS-45 Information.
Plan Ahead
July 31
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due