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.
Business Resources
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
File and pay
Business Management
What's New
Businesses can now use Quick Pay
Need to make a payment toward a bill, notice, or installment payment agreement (IPA)? Whether you're an individual or a business, you can use Quick Pay to make payments. There's no fee and you don't need an Online Services account.
Changes effective March 2025 to withholding tax and wage reporting
To improve your filing experience, reduce errors, and increase compliance for employer reporting of each employee’s information, the Tax Department is streamlining withholding tax and wage reporting forms and Web File applications.
Plan Ahead
December 16
PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2024 election
December 16
Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers