Businesses

Welcome to our home for businesses. We designed it to provide easy access to tax information, filing and payment resources, and popular business topics, and more for:

corporation tax,
sales tax,
withholding tax, and
other taxes and reporting requirements.

For information regarding income tax, estate tax, mortgage recording tax, and more, see our home for Individuals.

Scroll down to find what you're looking for.

Computer monitor

Find Online Services

Credit Cards

Make a payment

Sales paper

Business Resources

desk with a monitor on it that reads To do list Web File return, Schedule Return payment in Online Services

Learn about taxes and requirements

Corporation tax
E-file mandates
Income tax for businesses (LLCs or LLPs, partnerships, and non-resident groups and teams)
Metropolitan commuter transportation mobility tax (MCTMT)
Mortgage recording tax
Other taxes and reporting requirements
Pass-through entity tax (PTET)
Property tax
Real estate transfer tax
Sales and use tax
Withholding tax

Sales tax web file screen showing filing period and gross sales with pay estimated tax button

File and pay

hand holding a magnifying glass over a form, which large check icon overlaying it

Find what you're looking for

Business Management

What's New

Reminder: How to report pass-through entity taxes on Form IT-112-R, New York State Resident Credit

We recently sent an email about taxpayers and tax practitioners incorrectly reporting pass-through entity tax payments on lines 24a and 24b of Form IT-112-R. To learn more:

Read email

Plan Ahead

April 30

Employers' quarterly MCTMT returns due

File Form MTA-305

April 30

Employers' quarterly combined withholding, wage reporting, and unemployment insurance returns due

Web File NYS-45

May 20

Sales tax returns due for monthly filers

Web File sales return

Updated: April 29, 2024