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
Pass-through entity tax (PTET)
Annual PTET returns for tax year 2024 are due September 15 for partnerships and New York S corporation entities that requested six-month extensions.
Requests to amend 2023 PTET returns are due September 15, 2025.
Quick Pay for businesses
Need to make a payment toward a bill, notice, or installment payment agreement (IPA)? Whether you're an individual or a business, you can use Quick Pay to make payments. There's no fee and you don't need an Online Services account.
Plan Ahead
September 15
Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
September 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)
September 30
Fiduciary returns due for calendar year taxpayers who requested an automatic 5 and 1/2 month extension to file