Skip to main content

2026 tax filing dates

For corporation tax, pass-through entity tax (PTET) and NYC PTET, personal income tax, sales tax, withholding tax, and metropolitan commuter transportation mobility tax (MCTMT)

Tax filing date by month

Tax filing date

Return due

January
15th Personal income tax (and MCTMT if applicable) estimated tax payments due for 4th quarter of 2025
Partnership and LLC estimated tax payments due for 4th quarter of 2025 (NYS and MCTMT if applicable) (For payments required to be made on behalf of partners and members that are nonresident individuals or C corporations)
S corporation estimated tax payments due for 4th quarter of 2025 (For estimated personal income tax payments required to be made on behalf of nonresident shareholders)
Personal income tax estimated tax payments correction due for shareholders of corporations subject to mandatory S corporation filing (see TSB-M-07(8)I)
20th Sales tax returns due for monthly filers
February
2nd Employer's quarterly MCTMT return due
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
20th Sales tax returns due for monthly filers

March
16th New York S corporation tax return due for calendar year filers
Mandatory first installment (MFI) of estimated tax for New York C corporations due with form CT-300 for calendar year filers
Partnership, limited liability company, and limited liability partnership filing fee due for calendar year filers
Partnership tax return due for calendar year filers
PTET and NYC PTET tax return or automatic extension request due for partnerships and New York S corporations that made a 2025 PTET election
PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2026 PTET election
20th Sales tax returns due for quarterly filers
Sales tax returns due for monthly filers
Sales tax returns due for annual filers 

April
15th New York C corporation tax return due for calendar year filers
Personal income tax and fiduciary tax returns due for calendar year filers
Personal income tax (and MCTMT if applicable) estimated tax payments due
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)
S corporation estimated tax payments due (For estimated personal income tax payments required to be made on behalf of nonresident shareholders)
20th Sales tax returns due for monthly filers
30th Employer's quarterly MCTMT return due
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due

May
20th Sales tax returns due for monthly filers

June
15th C corporation estimated tax payments due for calendar year filers
Personal income tax (and MCTMT if applicable) estimated tax payments due
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)
S corporation estimated tax payments due (For estimated personal income tax payments required to be made on behalf of nonresident shareholders)
PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2026 PTET election
22nd Sales tax returns due for quarterly filers
Sales tax returns due for monthly filers

July
20th Sales tax returns due for monthly filers
31st Employer's quarterly MCTMT return due
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due

August
20th Sales tax returns due for monthly filers

September
15th Personal income tax (and MCTMT if applicable) estimated tax payments due
New York S corporation return due for calendar year filers with a valid extension to file
C corporation estimated tax payments due for calendar year filers
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)
S corporation estimated tax payments due (For estimated personal income tax payments required to be made on behalf of nonresident shareholders)
Partnership returns due for calendar year taxpayers with a valid six-month extension to file
PTET and NYC PTET return due for partnerships and New York S corporations that made a 2025 PTET election and have a valid six-month extension to file
PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2026 PTET election
21st Sales tax returns due for quarterly filers
Sales tax returns due for monthly filers
30th Fiduciary returns due for calendar year taxpayers with a valid 5-and-1/2-month extension to file

October
15th New York C corporation tax return due for calendar year filers with a valid six-month extension to file
Personal income tax returns due for calendar year taxpayers with a valid six-month extension to file
20th Sales tax returns due for monthly filers

November
2nd Employer's quarterly MCTMT return due
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
20th Sales tax returns due for monthly filers

December
15th C corporation estimated tax payments due for calendar year filers
PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2026 PTET election
21st Sales tax returns due for quarterly filers
Sales tax returns due for monthly filers

If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.

Special rules apply to sales tax vendors and employers subject to electronic funds transfer requirements. For additional information, see the PrompTax program home page.

New York C corporation fiscal-year filers:

  • Returns are due on or before the 15th day of the fourth month following the close of the fiscal year.
  • Mandatory first installment (MFI) of estimated tax is due, with Form CT-300, on or before the 15th day of the third month following the close of the fiscal year.
  • Estimated tax payments are due on or before the 15th day of the sixth, ninth, and twelfth month of the fiscal year.

New York S corporation fiscal-year filers:

  • Returns are due on or before the 15th day of the third month following the close of the fiscal year.
  • For S corporations required to make estimated tax payments on behalf of their nonresident shareholders, such estimated tax payments are due on or before April 15, June 15, and September 15 of 2026, and January 15 of 2027.

Personal income tax and fiduciary fiscal-year filers:

  • Returns are due on or before the 15th day of the fourth month following the close of the fiscal year.
  • Personal income tax estimated tax payments (and MCTMT if applicable) are due on or before the 15th day of the fourth, sixth, and ninth months of the fiscal year and the first month of the succeeding fiscal year.

Partnership fiscal-year filers:

  • Returns are due on or before the 15th day of the third month following the close of the fiscal year.
  • Partnership and LLC estimated tax payments (NYS and MCTMT if applicable) required to be paid on behalf of partners and members that are nonresident individuals or C corporations are due on or before April 15, June 15, and September 15 of 2026, and January 15 of 2027.

The filing fee for partnerships, LLCs, and LLPs is due on or before the 15th day of the third month following the close of its tax year.

PTET and NYC PTET fiscal-year filers:

  • Electing entities must file on a calendar-year basis.
  • The filing for an electing entity with a fiscal year is due on or before March 15 following the close of the calendar year in which its fiscal year ends.

Updated: