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Year 2026/2027 estimated tax

The correct mailing address for certain estimated tax forms, including Forms CT-300 and CT-400 for corporation tax, are on the appropriate form or instructions.

See the instructions for the form you are filing to verify the correct address to mail your form and payment. Using an incorrect mailing address could delay the processing of your tax forms.

Year 2026/2027 estimated tax
Form number Instructions Form title
CT-300 CT-300-I (Instructions) Mandatory First Installment (MFI) of Estimated Tax for Corporations. Note: This form has a new mailing address. See
TSB-M-16(10)C, Changes to the Mandatory First Installment of Estimated Tax for Corporations, for more information. 
CT-400 CT-400-I (Instructions) Estimated Tax for Corporations. Note: This form has a new mailing address.
CT-2658 (Fill-in) (2025) CT-2658-I (Instructions) Report of Estimated Tax for Corporate Partners
CT-2658-ATT (Fill-in) (2025) CT-2658-I (Instructions) Attachment to Report of Estimated Tax for Corporate Partners
CT-2658-E (Fill-in) (12/25) CT-2658-E-I (Instructions) Certificate of Exemption from Partnership Estimated Tax Paid on Behalf of Corporate Partners (Expires February 1, 2028)
IT-2105 (Fill-in) (2025) IT-2105-I (Instructions) Individuals Estimated Tax Payment Voucher for Individuals; Payments due April 15, June 16, September 15, 2025, and January 15, 2026
IT-2106 (Fill-in) (2025) IT-2106-I (Instructions) Fiduciaries Estimated Income Tax Payment Voucher for Fiduciaries; Payments due April 15, June 16, September 15, 2025, and January 15, 2026
IT-2658 (Fill-in) (2025) IT-2658-I (Instructions) Report of Estimated Tax for Nonresident Individual Partners and Shareholders
IT-2658-MTA (Fill-in) (2025) IT-2658-I (Instructions) Attachment to Form IT-2658, Report of Estimated Metropolitan Commuter Transportation Mobility Tax (MCTMT) for New York Nonresident Individual Partners; Payments due April 15, June 16, September 15, 2025, and January 15, 2026
IT-2658-NYS (Fill-in) (2025) IT-2658-I (Instructions) Attachment to Form IT-2658, Report of Estimated Personal Income Tax for Nonresident Individuals; Payments due April 15, June 16, September 15, 2025, and January 15, 2026
IT-2658-E (Fill-in) (12/25) IT-2658-E-I (Instructions) Certificate of Exemption from Partnership or New York S Corporation Estimated Tax Paid on Behalf of Nonresident Individual Partners and Shareholders (this version expires on February 1, 2028)
IT-2663 (Fill-in) (2026) IT-2663-I (Instructions) Nonresident Real Property Estimated Income Tax Payment Form – valid for sales or transfers (date of conveyance) after December 31, 2025, but before January 1, 2027
IT-2664 (Fill-in) (2026) IT-2664-I (Instructions) Nonresident Cooperative Unit Estimated Income Tax Payment Form - valid for sales or transfers (date of conveyance) after December 31, 2025, but before January 1, 2027

Other information

Updated: