2025 tax filing dates for corporation tax, pass-through entity tax (PTET) and NYC PTET, 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 payments due for 4th quarter of 2024
	Partnership and LLC estimated tax payments due for 4th quarter of 2024 (NYS and MCTMT if applicable) (For payments required to be made on behalf of partners and members that are nonresident individuals or C corporations)
	S corporation estimated tax payments due for 4th quarter of 2024 (For payments required to be made on behalf of nonresident shareholders)
	Personal income tax estimated tax payments correction due for shareholders of corporations subject to mandatory S corporation filing (see TSB-M-07(8)I)
21st	Sales tax returns due for monthly filers
31st	Employer's quarterly MCTMT return due
31st	Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
February
20th	Sales tax returns due for monthly filers
March
17th	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
	PTET and NYC PTET tax return or automatic extension request due for partnerships and New York S corporations that made a 2024 election
	PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2025 election
20th	Sales tax returns due for quarterly filers
	Sales tax returns due for monthly filers
	Sales tax returns 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 payments due
	Partnership and LLC estimated tax payments due (NYS and MCTMT if applicable) (For payments required to be made on behalf of partners and members that are nonresident individuals or C corporations)
	S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
21st	Sales tax returns 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 returns due for monthly filers
June
16th	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 partners and members that are nonresident individuals or C corporations)
	S corporation estimated tax payments due (For payments required to be made on behalf of nonresident shareholders)
	PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2025 election
20th	Sales tax returns due for quarterly filers
20th	Sales tax returns due for monthly filers
July
21st	Sales tax returns due for monthly filers
31st	Employer's quarterly MCTMT return due
31st	Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
August
20th	Sales tax returns 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 partners and members that are nonresident individuals or 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
	PTET and NYC PTET return due for partnerships and New York S corporations who requested an automatic six month extension to file
	PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2025 election
22nd	Sales tax returns due for quarterly filers
22nd	Sales tax returns 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 returns due for monthly filers
31st	Employer's quarterly MCTMT return due
31st	Employer's quarterly combined withholding, wage reporting, and unemployment insurance return due
November
20th	Sales tax returns due for monthly filers
December
15th	Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
15th	PTET and NYC PTET estimated payments due for partnerships and New York S corporations that made a 2025 election
22nd	Sales tax returns due for quarterly filers
22nd	Sales tax returns 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 the fiscal year.
Estimated tax payments are due on or before the 15th day of the sixth, ninth, and twelfth 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 15th day of the sixth, ninth, and twelfth 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 16, and September 15 of 2025, and January 15 of 2026.

Personal income tax and fiduciary fiscal-year filers:

Returns are due on or before the 15th day of the fourth month following the close of the fiscal year.
Personal income tax estimated tax payments (and MCTMT if applicable) are due on or before the 15th day of the fourth, sixth, and ninth months of the fiscal year and the first month of the succeeding fiscal year.

Partnership fiscal-year filers:

Returns are due on or before the 15th day of the third month following the close of the fiscal year.
Partnership and LLC estimated tax payments (NYS and MCTMT if applicable) required to be paid on behalf of partners and members that are nonresident individuals or C corporations are due on or before April 15, June 16, and September 15 of 2025, and January 15 of 2026.

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

PTET and NYC PTET fiscal-year filers:

Electing entities must file on a calendar-year basis.
The filing for an electing entity with a fiscal year is due on or before March 15 following the close of the calendar year in which its fiscal year ends.

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

Updated: December 12, 2024