PrompTax program
What is PrompTax?
PrompTax is an electronic filing and payment program that's mandatory for certain businesses. The Tax Department notifies you by mail if you're required to participate.
Who must participate
| If you file returns for | you’re mandated to participate in PrompTax if |
|---|---|
| withholding tax (or metropolitan commuter transportation mobility tax, which is paid at the same time as withholding tax) | your aggregate tax withheld through Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Returns, filed for the previous tax year is $100,000 or more. For additional details, see Form TR-370-N. |
| sales and compensating use tax | your tax liability for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 is more than $500,000. For additional details, see Form TR-682-N. |
| prepaid sales tax on motor fuel and diesel motor fuel | your tax liability for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 period is more than $5 million. For additional details, see Form TR-682-N. |
| petroleum business tax | your tax liability (exclusive of section 301-h carrier tax liability) for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 period is more than $5 million. For additional details, see Form TR-682-N. |
If you're a mandatory participant and fail to enroll, the Tax Department could assess a $5,000 penalty, plus $500 for each additional month or part thereof that you fail to enroll.
How to enroll
If you’re mandated to participate in PrompTax, you can enroll through your Business Online Services account.
Note: Unless you’re enrolling for PrompTax withholding tax/MCTMT, you can’t enroll in PrompTax as a voluntary participant without first contacting the department (see Contact us).
Sales and use tax filers, and prepaid sales tax on motor fuel filers, simply:
- Log in to your Business Online Services account.
- Select sales tax - file and pay from the Services menu.
- Select PrompTax sales and use tax or PrompTax prepaid sales tax on motor fuel from the drop-down.
Petroleum business tax filers, simply:
- Log in to your Business Online Services account.
- Select Other taxes from the Services menu.
- Select PrompTax petroleum business tax from the drop-down.
Withholding tax filers, simply:
- Log in to your Business Online Services account.
- Select Employment and withholding taxes from the Services menu.
- Select PrompTax withholding tax/MCTMT from the drop-down.
How to update your account information
View our PrompTax—update account information demo to learn how to update your information.
How to opt out (volunteers only)
You cannot opt out of PrompTax unless you are a voluntary participant.
If you’re a voluntary participant for:
- PrompTax withholding tax/MCTMT, you can opt out through your Business Online Services account.
- any other tax type, you must contact the department to opt out. For more information, see Contact us.
Payment options
Refer to the pages below to learn about the payment methods available for your tax type.
- PrompTax: withholding tax
- PrompTax: sales and compensating use tax
- PrompTax: petroleum business tax
- PrompTax: prepaid sales and motor fuel tax
- PrompTax: metropolitan commuter transportation mobility tax
You can also view our PrompTax—making a payment demo for additional payment information.
Note: See Technical support solutions to view our new minimum browser requirements for credit card and PrompTax payments.
Special circumstances
If you have special circumstances and meet certain criteria, you may apply for an exemption from mandatory participation in the PrompTax program.
For more information
For additional details on required PrompTax participation, program benefits, enrollment, the payment options, filing due dates, and more, see:
- Withholding tax: Form TR-370-N, Program Overview - PrompTax Payment Program for Withholding Tax
- Metropolitan Commuter Transportation Mobility Tax: Publication 420, Guide to the Metropolitan Commuter Transportation Mobility Tax.
- Sales and compensating use tax, prepaid sales tax on motor fuel and diesel motor fuel, or petroleum business tax: Form TR-682-N, Program Overview - Electronic Filing and Payment Program (PrompTax).
If you have any questions, call the PrompTax Customer Service Center for more information (see Contact us).