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Corporate Tax Filers: Convenient New Form and Online Filing Process Filing is free and easy using your Business Online Services account

For Release: Immediate,

For press inquiries only, contact: James Gazzale, 518-457-7377

The New York State Department of Taxation and Finance today reminded corporate tax filers that they must make their Mandatory First Installment (MFI) of estimated tax on new Form CT-300.

They must begin to use the new CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations, for MFI payments due on or after March 15, 2017. CT-300 is available at (search “CT-300”).

“We’ve made it incredibly easy for corporations to e-file their MFI payments ahead of this year’s March 15 deadline,” said Acting Commissioner Nonie Manion. “Filing is free by using our Web File software through your Business Online Services account or through approved software listed on our website. This new, simplified form and cost-free option will ease filing for corporations.”

This change applies to New York corporations subject to tax under Tax Law Article 9-A; Article 9, sections 184, 184-a, 186-a, 186-c, and 186-e; and insurance corporations subject to tax under Article 33.

Form CT-300 was developed, in part, because certain corporate tax return and extension due dates were changed for tax years beginning on or after January 1, 2016.

E-filing reminder: Corporate tax filers are required to electronically file Form CT-300 if they:

• don’t use a tax professional to file;
• use a computer to prepare, document, or calculate their tax forms; and
• have broadband Internet access.

Taxpayers who meet the three conditions above are subject to penalties if they file on paper.

For more information

• Changes to the Mandatory First Installment of Estimated Tax for Corporations
• Amendments to Tax Return Due Dates and Extensions