New York

Corporate income tax

Article 9-A general business corporation franchise tax return (Form CT-3) is due on or before the 15th day of the 4th month following the close of the tax year (instructions phrase it as 'within 3 1/2 months after the end of your reporting period'). Changed from the 3rd month for tax years beginning on or after 2016-01-01.

Extension. Form CT-5 filed by the original due date with properly estimated franchise tax and MTA surcharge gives an automatic six-month extension...

Partnerships and S corporations

Optional Pass-Through Entity Tax (PTET) for tax years beginning on or after 2021-01-01: an eligible partnership or NY S corporation must opt in online between January 1 and March 15 of the tax year; the annual PTET return is due March 15 following the year end (six-month filing-only extension available online); estimated PTET payments due March 15, June 15, September 15 and December 15 of the tax year. NY S corporations still pay the Article 9-A fixed dollar minimum tax ($25 to $4,500 based on NY receipts) and are NOT subject to the MTA surcharge.

Sales and compensating use tax

Due date. Returns are due 20 days after the end of the reporting period: quarterly returns (Form ST-100) for the quarters Mar 1-May 31, Jun 1-Aug 31, Sep 1-Nov 30, Dec 1-Feb 28/29 are due June 20, September 20, December 20 and March 20; part-quarterly (monthly, Form ST-809/ST-810) returns are due the 20th of the following month; annual returns (Form ST-101, period March 1-February 28/29) are due March 20.

Filing frequency. Every registered vendor is assigned quarterly, part-quarterly (monthly) or annual filing. New vendors start quarterly. A quarterly filer whose total tax due for the four most recently filed quarters is $3,000 or less may be reclassified as an annual filer; an annual filer whose tax due exceeds $3,000 is moved back to quarterly. A vendor whose combined taxable receipts, purchases subject to tax, rents and amusement charges are $300,000 or more in a quarter must file part-quarterly (monthly) beginning the first month of the next quarter, and may return to quarterly only after four consecutive quarters under $300,000.

Thresholds. Annual: $3,000 or less tax due per year. Quarterly: default. Part-quarterly (monthly): $300,000 or more taxable receipts (plus purchases subject to tax, rents and amusement charges) in a quarter.

Prepayments. PrompTax: mandatory electronic accelerated payment program for vendors whose sales and use tax liability for the June 1-May 31 period preceding the previous June 1-May 31 period exceeded $500,000 (or annual prepaid motor fuel sales tax liability over $5 million). PrompTax sales tax payments/filings are due three business days after the 22nd of the month being reported; the PrompTax program year runs September 1 through August 31.

Notes

C corporation due date moved from March 15 to April 15 for tax years beginning on or after 2016-01-01; S corporations and partnerships remain at March 15. IT-204-LL has no extension. CT-3-M form for 2025 states it is for periods beginning on or after 2025-01-01.