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 election period is open
For the 2026 tax year, you can opt in to PTET for New York State and New York City using the PTET Annual Election web application. The election deadline is March 16, 2026.
To learn more about PTET, see Pass-through entity tax (PTET).
Tax Tips for Businesses emails
Do you own a business? Subscribe to our Tax Tips for Businesses email topic. We'll send you emails with the latest resources and tips you need to successfully meet your business tax obligations.
Plan Ahead
January 20
Alcoholic beverages tax annual and December monthly returns are due
February 2
Highway Use Tax (HUT) 2025 annual, 4th quarter, and December monthly returns are due