Skip headers Skip navigation
Print DTF lockup

Electronic filing mandate for business taxpayers

Who must electronically file under the mandate

Partnerships must electronically file if they meet all three of the following conditions:

  • prepare tax documents themselves, without the assistance of a tax professional;
  • use approved e-file tax software to prepare their return or extension; and
  • have broadband Internet access.

Corporations must electronically file if they meet all three of the following conditions:

  • prepare tax documents themselves, without the assistance of a tax professional;
  • use approved e-file tax software to prepare—or use a computer to prepare, document, or calculate— their return, extension, mandatory first installment (MFI) or estimated tax payment; and
  • have broadband Internet access.

Sales tax vendors must Web File through their Business Online Services accounts if they are subject to the corporation tax e-file mandate or meet all three of the following conditions:

  • prepare tax documents themselves, without the assistance of a tax professional; 
  • use a computer to prepare, document, or calculate the required filings; and 
  • have broadband Internet access.

Withholding tax filers must electronically file withholding tax returns and pay any balance due on or after April 30, 2015, if they meet all three of the following conditions:

  • prepare tax documents themselves, without the assistance of a tax professional;
  • use a computer to prepare, document, or calculate the required filings; and
  • have broadband Internet access.

International Fuel Tax Agreement (IFTA) filers must electronically file IFTA returns (you can electronically file directly from your Business Online Services account) if they meet all three of the following conditions:

  • prepare tax documents themselves, without the assistance of a tax professional;
  • use a computer to prepare, document, or calculate the required filings; and
  • have broadband Internet access.

Penalties for failing to electronically file

If you or your preparer are required to file a tax document electronically and instead file on paper, you're subject to the following penalties:

  • a $50 penalty for each tax document not electronically filed;
  • a $50 penalty for failure to pay electronically; and
  • a penalty specific to your tax type for failure to file.

In addition, any overpayment claimed on a return that was required to be electronically filed won't be eligible to receive interest until the document is filed electronically.

What must be electronically filed

Electronically file partnership returns (including IT-204-LL)  and extensions

If you use approved e-file software to prepare your return or extension and the software supports the electronic filing of your return, you are required to electronically file.

You must pay the amount due on Form IT-204-LL with your electronically filed return and through an authorized ACH debit. To authorize the ACH debit, follow your software instructions.

Calendar year filers can file an extension directly on our website without additional software.

Electronically file corporation tax returns

If you use approved e-file software to prepare your return and the software supports the electronic filing of your return, you are required to electronically file. 

We don't support the electronic filing of certain Article 9 tax returns and certain attachments. However, you must still electronically file the extension, estimated tax payments and mandatory first installment (MFI) of estimated tax payments for those returns.

If you have multiple corporate transactions, provide the transaction detail in one of these ways:

  • enter each transaction into the software and, if your software allows it, import the data; or
  • transmit a PDF attachment that includes the details of each transaction with the electronically filed return.

Pay the amount due on your software-prepared, electronically-filed corporation tax return by:

  • ACH debit,
  • ACH credit, or
  • check. 

To pay by check, use Form CT-200-V, Payment Voucher for E-Filed Corporation Tax Returns and Extensions. Your software will produce Form CT-200-V when you prepare your return or extension.

Electronically file corporation tax extensions and estimated tax (Articles 9, 9-A, and 33)

Electronically file all corporation tax extensions and estimated tax using one of the following options:

  • approved e-file tax software
    • Submit extensions and estimated tax using approved e-file software.
    • Pay the amount due on your extension by ACH debit, ACH credit, or paper check with Form CT-200-V, Payment Voucher for E-Filed Corporation Tax Returns and Extensions
    • Your software will produce Form CT-200-V when you prepare your extension.
    • Pay your estimated tax by ACH debit or ACH credit.
    • Pay your mandatory first installment (MFI) of estimated tax payment for corporations by ACH debit or ACH credit
  • Online Services

Corporations must electronically file extensions even if they can't electronically file the associated tax return.

Sales tax returns

To Web File your sales tax return, you must:

  • log in or create an Online Services account,
  • select Sales Tax—file and pay from the left-hand menu under Services, and
  • select Sales tax web file from the drop-down.

See Sales Tax Web File for more information. 

Withholding Returns

Withholding tax returns NYS-1, Return of Tax Withheld, and NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, must be electronically filed through one of three approved methods:

  • Web File,
  • Web upload, or
  • Federal/State Employment Taxes (FSET) compatible software.

Learn more about electronic filing of withholding tax returns.

International Fuel Tax Agreement (IFTA) returns, starting with the return due July 31, 2012

To electronically file your IFTA tax return using our online services, you must:

  • log in or create an Online Services account,
  • select File a return from the left-hand menu under Services, and
  • select E-file an international fuel tax agreement return from the drop-down.

See IFTA e-file for more information.

Additional information

 

Updated: February 07, 2017