New York tax guides
What a small business in New York files, when it is due and what it costs.
New York
When are my business taxes due in New York?
Every federal, New York State and New York City business tax date in 2027 on one calendar, by entity type: returns for the 2026 tax year, the IT-204-LL fee, PTET, estimated tax, payroll and sales tax.
New York
Should my S corporation or partnership elect New York PTET, and by when?
New York’s pass-through entity tax and the NYC PTET for partnerships and S corporations: the March 15 election, the four estimated payments, the rates, and when the election saves federal tax after the 2025 change to the SALT cap.
New York
What taxes does New York City charge my business?
Which New York City tax each kind of business pays: the 4% unincorporated business tax, the general corporation tax on S corporations, the business corporation tax, and the commercial rent tax Brooklyn tenants do not pay.
New York
What payroll returns does a New York employer file?
Everything a New York employer files and pays each quarter: withholding, the NYS-45 return, unemployment insurance, the MCTMT, paid family leave and disability, and the federal Form 941, with the 2027 due dates.
New York
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Brooklyn, NY 11235
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