2021 tax filing dates for corporation tax, personal income tax, sales tax, withholding tax, and metropolitan commuter transportation mobility tax (MCTMT)

Tax filing date by month
Tax filing date	Return due
January
15th	Personal income tax (and MCTMT if applicable) estimated tax payment due for 4th quarter of 2020
	Partnership and LLC estimated tax payments due for 4th quarter of 2020 (NYS and MCTMT if applicable) (For payments required to be made on behalf of nonresident partners and members and C corporations)
	S corporation estimated tax payments due for 4th quarter of 2020 (For payments required to be made on behalf of nonresident shareholders)
	Personal income tax estimated tax payment correction due for shareholders of corporations subject to mandatory S corporation filing (see TSB-M-07(8)I)
20th	Sales tax return due for monthly filers
February
1st	Employer's quarterly MCTMT return due
1st	Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
22nd	Sales tax return due for monthly filers
March
15th	New York S corporation tax return due for calendar year filers
	Mandatory first installment (MFI) of estimated tax for New York S corporations due with return or extension for calendar year filers
	Mandatory first installment (MFI) of estimated tax for New York C corporations due with form CT-300 for calendar year filers
	Partnership, limited liability company, and limited liability partnership filing fee due for calendar year filers
	Partnership tax return due for calendar year filers
22nd	Sales tax return due for quarterly filers
	Sales tax return due for monthly filers
	Sales tax return due for annual filers
April
15th	New York C corporation tax return due for calendar year filers
	Personal income tax and fiduciary tax returns due for calendar year filers
	Personal income tax (and MCTMT if applicable) estimated tax payment due
	Partnership and LLC estimated tax payments due (NYS and MCTMT if applicable) (For payments required to be made on behalf of nonresident partners and members and C corporations)
	S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
20th	Sales tax return due for monthly filers
30th	Employer's quarterly MCTMT return due
30th	Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
May
20th	Sales tax return due for monthly filers
June
15th	Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
	Personal income tax (and MCTMT if applicable) estimated tax payments due
	Partnership and LLC estimated tax payments due (NYS and MCTMT if applicable) (For payments required to be made on behalf of nonresident partners and members and C corporations)
	S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
21st	Sales tax return due for quarterly filers
21st	Sales tax return due for monthly filers
July
20th	Sales tax return due for monthly filers
August
2nd	Employer's quarterly MCTMT return due
2nd	Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
20th	Sales tax return due for monthly filers
September
15th	Personal income tax (and MCTMT if applicable) estimated tax payments due
	New York S corporation return due for calendar year filers who requested an extension
	Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
	Partnership and LLC estimated tax payments due (NYS and MCTMT if applicable) (For payments required to be made on behalf of nonresident partners and members and C corporations)
	S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
	Partnership returns due for calendar year taxpayers who requested an automatic six month extension to file
20th	Sales tax return due for quarterly filers
20th	Sales tax return due for monthly filers
30th	Fiduciary returns due for calendar year taxpayers who requested an automatic 5 and 1/2 month extension to file
October
15th	New York C corporation tax return due for calendar year filers who requested six month extension to file
15th	Personal income tax returns due for calendar year taxpayers who requested an automatic six month extension to file
20th	Sales tax return due for monthly filers
November
1st	Employer's quarterly MCTMT return due
1st	Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
22nd	Sales tax return due for monthly filers due
December
15th	Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
20th	Sales tax return due for quarterly filers
20th	Sales tax return due for monthly filers

New York C corporation fiscal year filers:

Returns are due on or before the 15th day of the fourth month following the close of the fiscal year.
Mandatory first installment (MFI) of estimated tax is due, with Form CT-300, on or before the 15th day of the third month following the close of each fiscal year.
Estimated tax payments are due on or before the 15^th day of the 6^th and 9^th, and 12^th month of the fiscal year.

New York S corporation fiscal year filers:

Returns are due on or before the 15th day of the third month following the close of the fiscal year.
Mandatory first installment (MFI) is due, with the return or extension, on or before the 15th day of the third month following the close of the fiscal year.
Estimated tax payments are due on or before the 15^th day of the 6^th and 9^th, and 12^th month of the fiscal year.
For S corporations required to make estimated tax payments on behalf of their nonresident shareholders, such estimated tax payments are due on or before April 15, June 15, and September 15 of 2021, and January 18 of 2022.

Personal income tax and fiduciary fiscal year filers:

The returns are due on or before the 15th day of the fourth month after the end of the fiscal year.
Personal income tax estimated tax payments (and MCTMT if applicable) are due on or before the 15th day of the 4th, 6th and 9th months of the fiscal year and the first month of the succeeding fiscal year.

Partnership fiscal year filers:

The returns are due on or before the 15^th day of the third month after the end of the fiscal year.
Partnership and LLC estimated tax payments (NYS and MCTMT if applicable) required to be paid on behalf of nonresident partners and members and C corporations are due on or before April 15, June 15, and September 15 of 2021, and January 18 of 2022.

The filing fee for partnerships, LLCs and LLPs is due on or before the 15^th day of the third month following the close of its tax year.

Special rules apply to sales tax vendors and employers subject to electronic funds transfer requirements. For additional information, see the PromptTax program home page.

Updated: April 29, 2024