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
March 2025 changes to withholding tax—updated instructions, publications, and more
We’re in the process of streamlining our withholding tax and wage reporting forms and Web File applications. We’ve released certain instructions, publications, and upload layouts related to the changes.
For an overview of the changes, see Significant changes coming to withholding tax and wage reporting.
Pass-through entity tax (PTET)
The annual PTET return is generally due on March 15 after the close of the PTET taxable year. However, the electing entity can request a six-month extension of time to file the return through its Business Online Services account.