New York business filing dates, 2027
State-level due dates for businesses filing in New York. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics39 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 3 of 6 fully dated
Income / franchise tax return
12 dates · 2 not dated yetThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: No official source confirmed yet for some of these dates, so they are not shown.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form IT-204fiscal year ending October partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending November partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204calendar-year partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleCalendar-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending January partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending February partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending March partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending April partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending May partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending June partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending July partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending August partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Form IT-204fiscal year ending September partnershipSource text“Returns for calendar year filers are due March 15. Fiscal-year returns are due the 15th day of the third month after the end of the tax year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension of time to file If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file. Fiscal year filers should contact us to request an extension of time to file.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “must file Form IT-204, Partnership Return if it has either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York sources (see instructions).”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA partnership, or an LLC or LLP classified as a partnership, that the preparer attests has a New York resident partner (an individual, estate or trust) or New York-source income, gain, loss or deduction, filing Form IT-204: calendar-year returns March 15, fiscal-year returns the 15th day of the 3rd month after the tax year, moved to the next business day. The automatic six-month extension is for calendar-year filers; fiscal-year filers contact the Department, so no extended date is shown for them. | Due ruleFiscal-year return: 15th day of the 3rd month after the tax year endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pit/efile/partneridx.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
| Form CT-3 | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form CT-3-Scalendar-year S corporation | Applies toA New York S corporation (the preparer attests its New York S election on Form CT-6 is approved), for 2025 tax years: the return is due within 2½ months after the reporting period (March 15 for calendar-year filers), moved to the next business day. Form CT-5.4 extends the time to file by six months; the properly estimated franchise tax is still due on the original date. A federal S corporation without the New York election files Form CT-3. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
1 date · 3 not dated yetInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
Why no dates: No official source confirmed yet for some of these dates, so they are not shown.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Estimated tax for nonresident owners (IT-2658)S corporation or partnershipSource text“When to make estimated tax payments The partnership or S corporation estimated payments (personal income tax, and MCTMT if applicable) are due on April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. The payments must be made by these dates whether the partnership, S corporation, or nonresident individual files its returns on a calendar‑year basis or a fiscal‑year basis.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Partnerships and New York S corporations must file Form IT-2658 to make required estimated tax payments on behalf of partners or shareholders who are nonresident individuals with the following exceptions: • Estimated tax payments are not required for any partner or shareholder whose estimated New York State tax required to be paid for the tax year by the partnership or New York S corporation is $300 or less per tax type (for example, if a partnership is doing business in the MCTD and they calculate an individual partner’s required New York State personal income estimated tax payment to be $250 and their estimated MCTMT payment to be $85, no payment is required).”verbatim · tax.ny.gov · retrieved 2026-09-23 “Estimated payments are not required for any partner or shareholder if the entity is authorized to file a group return, and the partner or shareholder has elected to be included on the group return.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Estimated tax payments are not required for any partner or shareholder that files Form IT-2658-E, Certificate of Exemption from Partnership or New York S Corporation Estimated Tax Paid on Behalf of Nonresident Individual Partners and Shareholders, with the partnership or New York S corporation certifying that the partner or shareholder will comply in their individual capacity with the New York State estimated tax and tax return filing requirements.”verbatim · tax.ny.gov · retrieved 2026-09-23 | Applies toA partnership or New York S corporation with New York-source income and nonresident owners, whose preparer attests estimated payments on their behalf are required for 2026. None is required for an owner whose payment would be $300 or less per tax type, who is on a group return, or who files Form IT-2658-E. The dates apply to calendar- and fiscal-year entities alike. | Due rulePayment 1: April 15 of the year the calendar year ends; Payment 2: June 15 of the year the calendar year ends; Payment 3: September 15 of the year the calendar year ends; Payment 4: January 15 of the year after the calendar year ends | 2027 dates
| Source · retrievedtax.ny.gov/pdf/current_forms/it/it2658i.pdf (official source, opens in a new tab)retrieved |
S corporation estimated taxSource text“For S corporations taxable under Article 9-A, no estimated tax payments are required.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Estimated tax requirements have changed for some corporations. The information below explains the new rules that apply to tax years beginning on or after January 1, 2026.”verbatim · tax.ny.gov · retrieved 2026-09-23 | Applies toA New York S corporation (Article 9-A, New York S election approved) makes no entity-level estimated payments (tax years beginning on or after Jan. 1, 2026). | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.ny.gov/bus/ct/estimated-tax.htm (official source, opens in a new tab)retrieved |
| Form CT-300 / CT-400 estimated tax | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form CT-300 mandatory first installment | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
| Estimated tax for nonresident owners (IT-2658)S corporation or partnership | Applies toA partnership or New York S corporation with New York-source income and nonresident owners, whose preparer attests estimated payments on their behalf are required for 2026. None is required for an owner whose payment would be $300 or less per tax type, who is on a group return, or who files Form IT-2658-E. The dates apply to calendar- and fiscal-year entities alike. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Withholding
4 datesReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form NYS-45Source text“Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, must be filed and paid for each calendar quarter as follows:”verbatim · tax.ny.gov · retrieved 2026-09-23 “January 1 through March 31 | April 30”verbatim · tax.ny.gov · retrieved 2026-09-23 “April 1 through June 30 | July 31”verbatim · tax.ny.gov · retrieved 2026-09-23 “July 1 through September 30 | October 31”verbatim · tax.ny.gov · retrieved 2026-09-23 “October 1 through December 31 | January 31”verbatim · tax.ny.gov · retrieved 2026-09-23 “*When the due date falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. No extensions of time to file or pay are allowed.”verbatim · tax.ny.gov · retrieved 2026-09-23 “All employers required to withhold tax from wages must file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, each calendar quarter. If you withhold less than $700 during a calendar quarter, remit taxes withheld with your quarterly return, Form NYS-45. See NYS-1, Return of Tax Withheld, below, if you withhold $700 or more during the calendar quarter for additional filing requirements. Generally, employers must file quarterly, even if they did not pay wages during the quarter and have zero withholding.”verbatim · tax.ny.gov · retrieved 2026-09-23 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA New York employer the preparer attests is required to withhold New York income tax: the quarterly combined withholding, wage reporting and unemployment insurance return, due the last day of the month after the quarter; a Saturday, Sunday or legal holiday lets it be filed the next business day. No extensions. | Due ruleNYS-45: last day of the month after the quarter endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §691(c). Not every such holiday is compiled: Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/bus/wt/duedates.htm (official source, opens in a new tab)retrieved tax.ny.gov/bus/wt/filing_requirements.htm (official source, opens in a new tab)retrieved |
Form NYS-1 withholding depositsSource text“Form NYS-1, Return of Tax Withheld, must be filed and the total tax withheld paid after each payroll that caused the total accumulated withholding tax to equal or exceed $700. If you withhold less than $700 during a calendar quarter, remit the taxes withheld with your quarterly return, Form NYS-45. If you have more than one payroll within a week (Sunday through Saturday), you are not required to file until after the last payroll in the week. If the calendar quarter ends between payrolls paid within a week, any accumulated tax required to be withheld of at least $700 must be remitted with Form NYS-1 after the last payroll in the quarter.”verbatim · tax.ny.gov · retrieved 2026-09-23 “5 Day filer Filers who withhold less than $15,000 during the calendar year preceding the previous calendar year | Within 5 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700”verbatim · tax.ny.gov · retrieved 2026-09-23 “3 Day filer Filers who withhold $15,000 or more for the calendar year preceding the previous calendar year | Within 3 business days following the payroll that caused the total accumulated tax withheld to equal or exceed $700”verbatim · tax.ny.gov · retrieved 2026-09-23 “New employers start as 5-day filers, until notified otherwise.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If you withhold $700 or more during a calendar quarter, you must file Form NYS-1, Return of Tax Withheld, and remit the tax due, within 3 or 5 business days after the payroll that caused the accumulated tax withheld to equal or exceed $700. If you have more than one payroll within a week (Sunday through Saturday), you are not required to file Form NYS-1 until after the last payroll in the week.”verbatim · tax.ny.gov · retrieved 2026-09-23 | Applies toA New York employer required to withhold, after a payroll that brings accumulated New York withholding to $700 or more: within 5 business days (5-day filers, including new employers) or 3 business days (3-day filers). With more than one payroll in a week, file after the last payroll of the week. Payroll-driven, so not calendared. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.ny.gov/bus/wt/duedates.htm (official source, opens in a new tab)retrieved tax.ny.gov/bus/wt/filing_requirements.htm (official source, opens in a new tab)retrieved |
Unemployment insurance
no fixed date · 1 not dated yetEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Unemployment insurance (via NYS-45)Source text“Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, must be filed and paid for each calendar quarter as follows:”verbatim · tax.ny.gov · retrieved 2026-09-23 “*When the due date falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. No extensions of time to file or pay are allowed.”verbatim · tax.ny.gov · retrieved 2026-09-23 “* The Unemployment Insurance contribution rate is the normal rate PLUS the subsidiary rate. Use this rate to calculate line #4 on the Quarterly Combined Withholding; Wage Reporting and Unemployment Insurance Report NYS 45.”verbatim · dol.ny.gov · retrieved 2026-09-23 | Applies toNew York unemployment insurance is reported and paid on Form NYS-45, the quarterly combined return listed under withholding; it is not a separate calendar line. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.ny.gov/bus/wt/duedates.htm (official source, opens in a new tab)retrieved dol.ny.gov/node/131 (official source, opens in a new tab)retrieved |
| UI rate (new employers) | Applies toA New York employer the preparer attests is on the new-employer rate: for 2026 the new-employer UI rate is 4.025% (the 3.4% normal rate plus the subsidiary rate), and 4.1% with the 0.075% Re-employment Services Fund rate. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; nothing is shown until it is. | Source · retrievedNo verified source on file |
Sales and use tax
5 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax returnannual filerSource text“Quarterly filing If you do not qualify to file annually, you will be classified as a quarterly filer when you first register for sales tax purposes. The reporting periods covered by quarterly returns are March 1 through May 31, June 1 through August 31, September 1 through November 30, and December 1 through February 28/29. Quarterly returns are due no later than 20 days after the end of the quarter to which they relate.”verbatim · tax.ny.gov · retrieved 2026-09-23 “The annual return, Form ST-101, New York State and Local Annual Sales and Use Tax Return, covers the period March 1 through February 28/29. Since sales tax returns are generally due within 20 days after the end of the reporting period, annual returns are due by March 20 each year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “(3) When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §1147(a)(3) · nysenate.gov · retrieved 2026-09-26 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA New York sales tax vendor filing quarterly (quarters start March, June, September, December; due 20 days after the quarter) or annually (March through February; due March 20). A weekend or legal-holiday date moves to the next business day. Part-quarterly (monthly) filing is not covered by this row. | Due ruleAnnual return: March 20 of the year the year beginning March endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §1147(a)(3). Not every such holiday is compiled: Composes state-legal:ny@1, which is incomplete: days appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) are not listed. Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/1147 (official source, opens in a new tab)retrieved · N.Y. Tax Law §1147(a)(3)nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Sales and use tax returnquarterly filerSource text“Quarterly filing If you do not qualify to file annually, you will be classified as a quarterly filer when you first register for sales tax purposes. The reporting periods covered by quarterly returns are March 1 through May 31, June 1 through August 31, September 1 through November 30, and December 1 through February 28/29. Quarterly returns are due no later than 20 days after the end of the quarter to which they relate.”verbatim · tax.ny.gov · retrieved 2026-09-23 “The annual return, Form ST-101, New York State and Local Annual Sales and Use Tax Return, covers the period March 1 through February 28/29. Since sales tax returns are generally due within 20 days after the end of the reporting period, annual returns are due by March 20 each year.”verbatim · tax.ny.gov · retrieved 2026-09-23 “If the due date of the return falls on a Saturday, Sunday, or legal holiday, it is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “(3) When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §1147(a)(3) · nysenate.gov · retrieved 2026-09-26 “(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.”verbatim · N.Y. Tax Law §691(c) · nysenate.gov · retrieved 2026-09-26 | Applies toA New York sales tax vendor filing quarterly (quarters start March, June, September, December; due 20 days after the quarter) or annually (March through February; due March 20). A weekend or legal-holiday date moves to the next business day. Part-quarterly (monthly) filing is not covered by this row. | Due ruleQuarterly return: 20 days after the quarter endsIf this date falls on a Saturday, Sunday or a New York legal holiday, it moves to the next business day — N.Y. Tax Law §1147(a)(3). Not every such holiday is compiled: Composes state-legal:ny@1, which is incomplete: days appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) are not listed. Each day appointed by the President or the Governor as a day of general thanksgiving, general fasting and prayer, or other general religious observances (General Construction Law §24) is not listed.nysenate.gov/legislation/laws/TAX/1147 (official source, opens in a new tab)retrieved · N.Y. Tax Law §1147(a)(3)nysenate.gov/legislation/laws/TAX/691 (official source, opens in a new tab)retrieved · N.Y. Tax Law §691(c) | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm (official source, opens in a new tab)retrieved tax.ny.gov/help/calendar/2026.htm (official source, opens in a new tab)retrieved |
Sales tax filing frequencySource text“A quarterly return if: you have not been notified that you are an annual filer (see Your filing frequency may be changed below), and your taxable receipts, purchases subject to use tax, rents, and amusement charges are less than $300,000 during the previous quarter. (Most vendors file quarterly when they first register to collect sales tax.) | ST-100, New York State and Local Quarterly Sales and Use Tax Return Quarterly sales tax schedules | March 1 through May 31; June 1 through August 31; September 1 through November 30; and December 1 through February 28/29.”verbatim · tax.ny.gov · retrieved 2026-09-23 “An annual return if you owe $3,000 or less in tax during an annual filing period. | ST-101, New York State and Local Annual Sales and Use Tax Return Annual sales tax schedules | March 1 through February 28/29.”verbatim · tax.ny.gov · retrieved 2026-09-23 “A part-quarterly (monthly) return beginning with the first month of the next sales tax quarter if you file an annual or quarterly sales tax return and: your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, or you are a distributor as defined under Article 12-A of the Tax Law and you have sold a total of 100,000 gallons or more of petroleum products (taxable or nontaxable). | ST-809, New York State and Local Sales and Use Tax Return for Part-Quarterly Filers ST-810, New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers Part-quarterly (monthly) sales tax schedules | Monthly”verbatim · tax.ny.gov · retrieved 2026-09-23 “Your filing frequency may change Your filing frequency may change over time, depending on the amount of your taxable sales or tax due. When your filing frequency changes, the correct return will automatically be available when you Web File.”verbatim · tax.ny.gov · retrieved 2026-09-23 | Applies toQuarterly if not notified as an annual filer and taxable receipts, use-tax purchases, rents and amusement charges were under $300,000 in the previous quarter; annual if $3,000 or less of tax in the annual period; part-quarterly (monthly) from $300,000 in a quarter. The Tax Department reclassifies filers and notifies them; its classification governs. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm (official source, opens in a new tab)retrieved |
Returns required while registeredSource text“If you are registered for sales and use tax purposes in New York State, you must file sales and use tax returns.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Even if your business did not make any taxable sales or purchases during the reporting period, you must file your sales and use tax return by the due date.”verbatim · tax.ny.gov · retrieved 2026-09-23 | Applies toA vendor registered for New York sales and use tax files a return for every reporting period by its due date, even when it made no taxable sales or purchases in the period. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedtax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm (official source, opens in a new tab)retrieved |
Annual report
12 datesThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Biennial statementsingle-member LLC, multi-member LLC or corporation, formed in an odd-numbered yearSource text“When do I file a Biennial Statement? The filing period for a business corporation or LLC is the calendar month in which its original Certificate of Incorporation, Articles of Organization, or Application for Authority was filed with the New York Department of State. The Biennial Statement must be filed every two years.”verbatim · dos.ny.gov · retrieved 2026-09-23 “A Biennial Statement should not be filed prior to the calendar month in which the Biennial Statement is due.”verbatim · dos.ny.gov · retrieved 2026-09-23 “What is the fee for filing a Biennial Statement? The fee for filing a Biennial Statement for a business corporation or LLC is $9.”verbatim · dos.ny.gov · retrieved 2026-09-23 | Applies toA business corporation or LLC the preparer attests was formed in New York: a Biennial Statement every two years, in the calendar month its original filing was made; the line is dated to the last day of that month. The fee is $9. A foreign corporation or LLC files in its Application for Authority month, which the profile does not hold, so it is not covered. | Due ruleBiennial statement: last day of the 1st month of the 2-year filing period (from the formation month) | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrieveddos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies (official source, opens in a new tab)retrieved |
Entity tax or fee
UnsupportedEntity-level taxes and fees separate from the income return, such as an LLC’s annual tax or fee.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Form IT-204-LL filing feecalendar-year single-member LLC disregarded (Schedule C), multi-member LLC taxed as a partnership or LLP | Applies toAn LLC or LLP classified as a partnership, or a disregarded LLC, that the preparer attests has New York-source income, gain, loss or deduction, for 2025 tax years: the filing fee is due the 15th day of the 3rd month after the tax year (March 15 for calendar-year filers), moved to the next business day; no extension. Later years wait for the Department’s next instructions. A regular partnership owes it only with $1 million or more of New York-source gross income, which the profile does not hold, so it is not covered. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Pass-through entity tax
5 datesAn elective entity-level tax that partnerships and S corporations pay on their owners’ behalf. It applies only to entities that elect it.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Pass-through entity tax (PTET)S corporation or partnershipSource text“Estimated payments are due on or before March 15, June 15, September 15, and December 15 in the calendar year prior to the year in which the due date of the return falls. If the due date of the estimated payment falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Annual return On or before March 15, an electing entity must file an annual PTET return using the online return application to report the information required under Article 24-A for the PTET taxable year. PTET returns are filed on a calendar-year basis. A fiscal-year taxpayer does not recompute its income on a calendar-year basis. Instead, its PTE taxable income must be computed for the fiscal year that ends within the PTET calendar year. The PTET return 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. Example: A partnership’s fiscal year is March 1, 2021, through February 28, 2022. Although the partnership reports its income for Article 22 purposes on a 2021 Form IT-204, Partnership Return, the partnership will make its PTET election for the 2022 PTET taxable year by its due date and file its PTET return by March 15, 2023. If the due date of the return falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.”verbatim · tax.ny.gov · retrieved 2026-09-23 “Extension 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. The extension is an extension of time to file the annual return, not an extension of time to pay any tax due.”verbatim · tax.ny.gov · retrieved 2026-09-23 | Applies toA partnership or New York S corporation that elected PTET for the year (on a calendar-year basis): estimated payments March 15, June 15, September 15 and December 15 of the PTET year, then the annual return by March 15, moved to the next business day. A six-month extension, on online request, extends the time to file only. | Due ruleEstimated payment 1: March 15 of the year the calendar year ends; Estimated payment 2: June 15 of the year the calendar year ends; Estimated payment 3: September 15 of the year the calendar year ends; Estimated payment 4: December 15 of the year the calendar year ends; Annual PTET return: March 15 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedtax.ny.gov/bus/ptet/ (official source, opens in a new tab)retrieved |
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