Note: For New York C Corporation fiscal year filers, the returns are due 3 and 1/2 months after the end of the fiscal year. For New York S Corporation fiscal year filers, the returns are due 2 and 1/2 months after the end of the fiscal year.
For New York C Corporation fiscal year filers, the Mandatory First Installment (MFI) of estimated tax is due, with Form CT-300, on or before the 15th day of the 3rd month following the close of each fiscal year. For New York S Corporations, the MFI is due, with the return or extension, on or before the 15th day of the 3rd month following the close of each fiscal year. Corporation Tax (New York C Corporation and New York S Corporation) estimated tax payments are due on or before the 15th day of the 6th, 9th and 12th month 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 April 18, June 15, and September 15 of 2017, and January 16 of 2018.
For Personal Income Tax and Fiduciary fiscal year filers, the returns are due on the 15th day of the fourth month after the end of the fiscal year. Personal Income Tax estimated tax payments (and MCTMT if applicable) are due on or before the 15th day of the 4th, 6th and 9th months of the fiscal year and the first month of the succeeding fiscal year. For Partnershipfiscal yearfilers, the returns are due on the 15th day of the 3rd month after the end of the fiscal year. Partnership and LLC estimated tax payments (NYS and MCTMT if applicable) required to be paid on behalf of nonresident partners and members and C corporations are due on April 18, June 15, and September 15 of 2017, and January 16 of 2018. 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.
Special rules apply to sales tax vendors and employers subject to electronic funds transfer requirements. For additional information, see the Prompt Tax Program Home Page.