Corporation tax

Information on this page relates to a tax year that began on or after January 1, 2024, and before January 1, 2025.

If your business is incorporated in New York State or does business or participates in certain other activities in New York State, you may have to file an annual New York State corporation tax return to pay a franchise tax under the New York State Tax Law.

The way you calculate the tax and the type of return you file will depend on the type of business your corporation conducts.

See more information on filing and paying corporation tax for:

• General business corporations (Article 9-A)
• S corporations (Article 9-A)
• Insurance corporations (Article 33)
• Transportation and transmission corporations, telecommunications companies and utility services providers

Helpful information for corporation tax filers: 

• Corporation tax forms and instructions (current year) or (prior years and periods)
• Corporation tax resource center
• Deriving receipts for Article 9-A tax and MTA surcharge
• Due dates of franchise tax returns and requests for extensions to file returns
• E-File and e-pay requirements for certain filers
• Foreign corporations authorized to do business in New York State
• Foreign corporate limited partners - separate accounting election
• Interest rates
• Limited Liability Companies (LLCs) and Limited Liability Partnerships (LLPs)
• Mandatory first installment of estimated tax
  • Form CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations
  • TSB-M-16(10)C, Changes to the Mandatory First Installment of Estimated Tax for Corporations
  • TSB-M-16(9)C, (7)I, Amendments to Tax Return Due Dates and Extensions
• Partnerships
• Penalty and Interest Calculator
• Tax tips for avoiding common filing errors for general business corporations