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.
The way you compute the tax and the type of return you file will depend on the type(s) 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, utility services providers, and farmers' cooperatives and agricultural cooperatives (Article 9)
Helpful information for corporation tax filers:
- Corporate tax reform 2015
- E-File and e-pay requirements for certain filers
- Corporation tax forms and instructions (current year) or (prior years and periods)
- Corporation tax issuer's allocation percentages inquiry
- Penalty and interest calculator
- Interest rates
- Limited Liability Companies (LLCs) and Limited Liability Partnerships (LLPs)
- Foreign corporations authorized to do business in New York State