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2018 Tax Filing Dates for Corporation Tax, 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

16th

Personal income tax (and MCTMT if applicable) estimated tax payment due for 4th quarter of 2017

Partnership and LLC estimated tax payments due for 4th quarter of 2017 (NYS and MCTMT if applicable) (For payments required to be made on behalf of nonresident partners and members and C corporations)
S corporation estimated tax payments due for 4th quarter of 2017 (For payments required to be made on behalf of nonresident shareholders)
Personal income tax estimated tax payment correction due for shareholders of corporations subject to mandatory S corporation filing (see TSB-M-07(8)I)
22nd Sales tax return due for monthly filers
31st Employer's quarterly MCTMT return due
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due

February

20th Sales tax return due for monthly filers

March

15th New York S corporation tax return due for calendar year filers
Mandatory first installment (MFI) of estimated tax for New York S corporations due with return or extension 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
20th Sales tax return due for quarterly filers
Sales tax return due for monthly filers
Sales tax return due for annual filers 

April

17th 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 payment due
Partnership and LLC estimated tax payments due (NYS and MCTMT if applicable) (For payments required to be made on behalf of nonresident partners and members and C corporations)
S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
20th Sales tax return due for monthly filers
30th Employer's quarterly MCTMT return Due
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due

May

21st Sales tax return due for monthly filers

June

15th Corporation tax (New York C corporation and New York S 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 nonresident partners and members and C corporations)
S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
20th Sales tax return due for quarterly filers
Sales tax return due for monthly filers

July

20th Sales tax return 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 return due for monthly filers

September

17th Personal income tax (and MCTMT if applicable) estimated tax payments due
New York S corporation return due for calendar year filers who requested an extension
Corporation tax (New York C corporation and New York S 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 nonresident partners and members and C corporations)
S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
Partnership returns due for calendar year taxpayers who requested an automatic six month extension to file
20th Sales tax return due for quarterly filers
Sales tax return due for monthly filers

October

1st Fiduciary returns due for calendar year taxpayers who requested an automatic 5 and 1/2 month extension to file
15th New York C corporation tax return due for calendar year filers who requested six month extension to file
Personal income tax returns due for calendar year taxpayers who requested an automatic six month extension to file
22nd Sales tax return due for monthly filers
31st Employer's quarterly MCTMT return due
Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due

November

20th Sales tax return due for monthly filers due

December

17th Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
20th Sales tax return due for quarterly Filers
Sales tax return due for monthly Filers

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 each fiscal year.
  • Estimated tax payments are due on or before the 15th day of the 6th and 9th, and 12th 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.
  • Mandatory first installment (MFI) is due, with the return or extension, 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 6th and 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 or before April 17, June 15, and September 17 of 2018, and January 15 of 2019.

Personal income tax and fiduciary fiscal year filers:

  • The returns are due on or before 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.

Partnership fiscal year filers:

  • The returns are due on or before the 15th day of the third 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 or before April 17, June 15, and September 17 of 2018, and January 15 of 2019.

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.

Updated: