New York State & NYC Tax Deadlines: The 2027 Practitioner Calendar

New York doesn't run on one tax calendar but on several, and one client can sit on four of them. A Manhattan partnership owes a state return, a filing fee, a city business tax return, and possibly a commuter district tax. This is your resource for navigating the NY tax deadlines for the 2027 filing season in one place. It covers New York State tax deadlines and NYC tax deadlines for tax year 2026 returns, plus the 2027 elections and estimates due beside them, by entity type. All dates assume a calendar year filer.

Corporations

A C corporation's 2026 New York franchise tax return is due April 15, 2027, and a timely extension moves that deadline to October 15, 2027. The return is rarely the problem, though; the date that gets missed comes a month earlier, when the tax year's mandatory first installment is due March 15, 2027 on its own form.

The return. A general business corporation taxed under Article 9-A files its report by April 15, 2027 (N.Y. Tax Law § 211(1)). If it does business in the commuter district, the MTA surcharge return (Form CT-3-M) goes in on the same day.

The mandatory first installment. New York collects the first estimated payment for tax year 2027 a month before the 2026 return is due. Put plainly, the state wants a down payment on next year before you have finished this year. A C corporation remits this down payment on Form CT-300 by March 15, and the amount is a percentage of the liability for the second preceding year. For the March 15, 2027 installment, that means tax year 2025 (N.Y. Tax Law § 213-b(a)):

• 25%, if the 2025 tax was more than $5,000 but not more than $100,000
  OR
• 40%, if it was more than $100,000

At $5,000 or less, no installment is due at all. That trigger is new for tax years beginning on or after January 1, 2026, and it used to be $1,000 (Form CT-300 instructions). A corporation subject to the MTA surcharge submits its payment on the same form.

The other installments. After March, the rest of the estimate is paid in three equal amounts on Form CT-400, due June 15, September 15, and December 15 (N.Y. Tax Law § 213-b(b); Form CT-400 instructions).

The floor. Even in a loss year, an Article 9-A corporation still owes the fixed dollar minimum tax, which scales with its New York receipts (Form CT-3 instructions).

The extension. Form CT-5 gives an automatic six months if it is filed by April 15, 2027 with payment of the properly estimated tax. A combined group uses Form CT-5.3 instead (Form CT-5.3 instructions).

Who has to file. A corporation doesn't need an office in New York to end up in this table. The statute sets the receipts threshold for nexus at $1 million and requires the Tax Department to adjust that figure for inflation, which brings it to $1,283,000 for tax year 2026 (N.Y. Tax Law § 209(1)(b), (e); Tax Department page on deriving receipts). New York receipts at or above that amount create nexus on their own, unless federal law protects the business. An out-of-state client with New York customers calls for a nexus analysis before you rule out a filing.

S corporations

A New York S corporation files Form CT-3-S by March 15, 2027 and can extend the filing to September 15, 2027.

The March 15 date is set by statute (N.Y. Tax Law § 658(c)(2)). Form CT-5.4 buys six more months to file, and that is the limit (Form CT-5.4 instructions). The only entity-level tax is the fixed dollar minimum, and it is payable March 15, 2027 (Form CT-3-S instructions).

No franchise tax estimates from 2026. For tax years beginning on or after January 1, 2026, the estimated tax threshold is $5,000, and an S corporation's fixed dollar minimum tops out below that. S corporations therefore make no mandatory first installment and no quarterly franchise payments (Tax Department summary of 2025 changes). The prepayment that used to ride with the March return or extension is gone. For once, a rule change takes a date off the calendar.

Two obligations survive; an S corporation that elects the PTET still pays PTET estimates and files the annual PTET return, separately from Form CT-3-S. It also remits estimated tax for its nonresident shareholders, following the owner schedule in the partnerships table below.

Partnerships and LLCs

A partnership files Form IT-204 by March 15, 2027 and can extend to September 15, 2027. The IT-204-LL filing fee is also due March 15, on its own form, and that deadline cannot be moved.

The return. A partnership with a New York resident partner or any New York source income files Form IT-204 by March 15 (N.Y. Tax Law § 658(c)(1)). Form IT-370-PF gives an automatic six months (Tax Department extension page). The return carries no tax of its own, but a late filing is penalized per partner, per month, so the obligation grows with the size of the partnership. A partnership that elects the PTET files the annual PTET return as well, separately from Form IT-204.

IT-204-LL filing fee

The IT-204-LL filing fee is the obligation firms miss, because it is separate from the return. Think of it as a yearly toll with its own form and its own payment. It is due March 15, and the Tax Department allows no extension of time to file or pay (Form IT-204-LL instructions).

So who owes it? That depends on the type of entity (N.Y. Tax Law § 658(c)(3)):

• An LLC or LLP taxed as a partnership owes the fee if it has any income, gain, loss, or deduction from New York sources.
• An LLC that is a disregarded entity for federal purposes owes a flat $25 if it has any New York source items. This catches single-member LLCs that file no partnership return at all.
• A regular partnership that is not an LLC or LLP owes the fee only if it has New York source items and its New York source gross income for the preceding tax year was at least $1 million.
• An LLC or LLP taxed as a corporation does not file Form IT-204-LL.

The fee is computed on New York source gross income for the preceding tax year, with no deduction for cost of goods sold. In other words, it looks at what came in, not what was kept. The amount due March 15, 2027 is therefore measured on 2025 figures.

A regular partnership enters this table at exactly $1 million, where the fee is $500. Above that amount, it pays $1,500 or more.

Estimated tax for nonresident owners. The entity's own return is only half the job. A partnership, LLC, or S corporation with New York source income also pays estimated tax on behalf of its nonresident individual owners on Form IT-2658, and for C corporation partners on Form CT-2658 (N.Y. Tax Law § 658(c)(4)). These payments follow the individual schedule, not the entity's, so they fall on April 15, June 15, September 15, and January 15 of the following year. Nothing is required for an owner whose estimated tax comes to $300 or less. The same is true when the owner gives the entity an exemption certificate on Form IT-2658-E (Form CT-2658-E for a corporate partner) or joins its group return. Electing the PTET helps here, since the entity can take the resulting credit into account when it computes the amount for nonresident individuals. It still covers corporate partners, though, and a partnership still remits estimated MCTMT on Form IT-2658-MTA (Form IT-2658 instructions).

A partnership doing business in New York City isn't finished yet. The UBT and MCTMT dates in the sections below apply to it too.

PTET election deadline and estimated payments

A partnership or New York S corporation that wants the pass-through entity tax for 2027 must elect by March 15, 2027. The PTET items are the dates on this page most worth double-checking against your own calendar.

The PTET is elective, annual, and operates entirely online. The same dates apply to the state and city provisions. Electing also means filing twice. The entity submits its regular return and an annual PTET return, and each needs its own extension request.

The election is due March 15. An eligible partnership or S corporation can opt in from January 1 through March 15 of the tax year, so the window for tax year 2027 closes on March 15, 2027 (Tax Department PTET page). The statute ties that deadline to the due date of the first estimated payment (N.Y. Tax Law § 861), which falls on March 15 (N.Y. Tax Law § 864). The NYC PTET election is made alongside the state's and closes on the same day (N.Y. Tax Law § 868(c); Tax Department NYC PTET page).

September 15 is not the deadline. So why does that date keep coming up? Moving the election to September 15 was proposed in the Executive Budget two years running, for FY 2026 and again for FY 2027, and it was dropped both times (FY 2026 Executive Budget memorandum, Part Q). The final budget, signed May 28, 2026, left the March 15 date where it was (The CPA Journal's budget overview).

The firm can't make the election. The Tax Department requires an authorized person at the entity to opt in through its own Business Online Services account, and it states that tax professionals may not do so on a client's behalf. That turns a March 15 deadline into a February task.

The fourth estimate is in December. PTET installments fall on March 15, June 15, September 15, and December 15 of the tax year, while individual estimates close on January 15 of the following year. The final 2026 installment is due December 15, 2026.

March 15, 2027 is three PTET events. The 2026 annual PTET return and balance, the 2027 election, and the first 2027 estimate all fall on the same day. The return can be pushed back six months, to September 15, 2027, by an online request made by the original deadline (N.Y. Tax Law § 865(a), (f)). The request covers the return only and does not extend the payment or the election. Extending the entity's own filing on Form CT-5.4 or Form IT-370-PF does not carry over to the PTET.

Individuals: state, NYC, and Yonkers

New York resident and nonresident individual returns for tax year 2026 are due April 15, 2027 (N.Y. Tax Law § 651(a)), and Form IT-370 extends filing to October 15, 2027. Estimated payments for 2027 are due April 15, June 15, and September 15, 2027, with the fourth on January 18, 2028, because January 15 falls on a Saturday and the following Monday is a holiday.

One return, one calendar. New York City resident tax and the Yonkers resident surcharge are reported on the state return, Form IT-201, and are paid through the same estimates (Tax Department page on NYC, Yonkers, and MCTMT).

The federal extension doesn't carry over. New York requires its own request. The Tax Department will not accept a copy of the federal form in place of Form IT-370, and the application is valid only if it is filed by April 15, 2027 with full payment of the properly estimated balance (Form IT-370 instructions). A late filing is rejected.

Estimates. An individual generally pays estimated tax when the balance after withholding and credits is expected to be $300 or more of state, city, or Yonkers tax (Form IT-2105 instructions). Each installment (N.Y. Tax Law § 685(c)(1)) covers all three, plus the individual's own MCTMT.

The nonresident trap. Living elsewhere doesn't settle the question. Someone in another state whose assigned office is in New York, but who works from home, can still owe tax here on those days (Tax Department nonresident FAQ).

NYC tax deadlines: the unincorporated business tax

New York City's unincorporated business tax has two return dates. Partnerships file Form NYC-204 by March 15, 2027, and sole proprietors and single-member LLCs submit Form NYC-202 by April 15, 2027. All three pay estimates on the individual schedule.

What it is. The UBT is a 4% city tax on the net income of partnerships, LLCs, and sole proprietors carrying on an unincorporated business in New York City. The city runs it through the Department of Finance, not the state Tax Department, which is why it has separate forms and its own extension. A return is required once total gross income from all business exceeds $95,000, the threshold for tax years beginning after 2008 (Form NYC-204 instructions; Form NYC-202 instructions).

Two return dates, one estimate schedule. The partnership return follows the March date and the sole proprietor return follows April. Estimates, however, don't split the same way. A declaration of estimated tax is required when the UBT for the year is expected to exceed $3,400, and both types of filer pay on the individual estimate dates, from April 15 through January 15 of the following year (Form NYC-5UB; Form NYC-5UBTI). A partnership's first 2027 estimate is therefore due a month after its 2026 return.

The extension is separate. Form NYC-EXT gives an automatic six months if it is filed by the original due date with payment of the properly estimated tax. Federal and state extensions do not carry over to the city return (Form NYC-EXT).

NYC corporate taxes

A corporation doing business in New York City files a separate city return with the Department of Finance. C corporations file by April 15, 2027 and S corporations by March 15, 2027. Either type that expects to owe more than $1,000 for the year also pays estimates in four installments, with the first due March 15 and the rest on June 15, September 15, and December 15.

The city taxes the two kinds of corporation under different regimes. C corporations pay the business corporation tax on Form NYC-2 (Form NYC-2 instructions). S corporations, which the city does not treat as pass-throughs, stay under the older general corporation tax and file Form NYC-4S or Form NYC-3L (Form NYC-4S instructions). Both owe a first installment of 25% of an earlier year's tax, but only when that tax exceeded $1,000. C corporations pay it on Form NYC-300, based on the second preceding year. S corporations include it with the return or extension and measure it on the preceding year (Form NYC-400). For both, Form NYC-EXT gives six months to file.

MCTMT

The metropolitan commuter transportation mobility tax (MCTMT) is owed by employers with payroll in the commuter district and by self-employed individuals, including partners, whose net earnings from self-employment in either of the district's two zones exceed $150,000 for the year. Employers file quarterly, and individuals pay through their regular estimates.

A due date that falls on a Saturday, Sunday, or legal holiday moves to the next business day (Form MTA-305 instructions), which is why three of these dates are not month-ends.

Who owes it. The commuter district has two zones. Zone 1 is the five boroughs of New York City. Zone 2 is Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester counties.

• Employers. An employer that is required to withhold New York income tax owes the MCTMT for any calendar quarter in which its payroll expense for covered employees is more than $312,500 (N.Y. Tax Law § 801(a)(1); Tax Department employer MCTMT page). The return is Form MTA-305, due the last day of the month after the quarter ends, and no extension is available (Form MTA-305 instructions). Employers in the PrompTax program pay on that program's schedule.
• Self-employed individuals and partners. For tax years beginning on or after January 1, 2026, an individual owes the MCTMT in a zone only if net earnings from self-employment allocated to that zone exceed $150,000 for the year (N.Y. Tax Law § 801(a)(3)). The threshold was $50,000 through tax year 2025. The rate is 0.60% in Zone 1 and 0.34% in Zone 2.

Where the individual dates are. A self-employed individual has no separate MCTMT form or date. The tax is paid through the IT-2105 estimates and reported on the IT-201 or IT-203 (N.Y. Tax Law § 804(b)). A partnership doing business in the district pays estimated MCTMT for its nonresident partners on Form IT-2658-MTA, following the owner schedule in the partnerships table.

Why it's on a deadlines calendar. The MCTMT is often discovered after it was due, and the 2026 threshold change means a client's 2025 pattern is no longer a guide. Someone who owed it last year may not owe it now.

Extensions

Every extension on this calendar moves the filing date only, and each must be requested by the original deadline. Interest runs from that deadline. For the income tax, franchise tax, and city forms, a request filed without the required payment can be treated as invalid. One extension never reaches another return, so the state forms don't apply to the city filing and the entity's own extension doesn't cover its PTET return. The IT-204-LL filing fee, the PTET election, and the employer MCTMT return can't be postponed at all.

The traps

Four client patterns account for many New York deadline problems.

The PTET September 15 myth. A September 15 election deadline was proposed in two straight Executive Budgets and enacted in neither. A client who waits until then has no election for the year.

The IT-204-LL fee that isn't the return. It has a separate form, its own payment, and no extension. Firms miss it most often on extended partnership filings and on single-member LLCs, which have no return to prompt it.

Fourth-quarter estimates fall in two different months. The fourth PTET estimate for 2026 is due December 15, 2026. The fourth estimate for individuals, the UBT, and nonresident owners is due a month later, on January 15, 2027. A firm that tracks a single "Q4 estimates" date for every client will pay one group late.

The UBT return and its first estimate, a month apart. A partnership's Form NYC-204 is due March 15, 2027, but its first 2027 UBT estimate is not due until April 15, 2027. A firm that calendars both for March pays a month early, and a firm that puts both in April files the return late.

The dates on this page come from New York's tax code and the taxing agencies' own guidance. Marble's tax research draws on those same sources and cites them in every answer, so a deadline question about a specific client can be checked against the law itself. Sign up for Marble.

Frequently asked questions about New York tax deadlines

When are New York S corporation and partnership returns due?

Form CT-3-S and Form IT-204 for tax year 2026 are both due March 15, 2027. Each can be extended six months, to September 15, 2027, on Form CT-5.4 for S corporations and Form IT-370-PF for partnerships. The IT-204-LL filing fee falls on the same day and cannot be extended.

When is the New York corporate franchise tax return due?

A C corporation files Form CT-3 for tax year 2026 by April 15, 2027. Form CT-5 extends the filing date to October 15, 2027, but the tax is still due on the original date. The mandatory first installment for tax year 2027 is due earlier, on March 15, 2027, on Form CT-300.

When is the NY PTET election due?

The election for tax year 2027 is due March 15, 2027, for both the New York State PTET and the NYC PTET. The window opens January 1, 2027. September 15 was proposed in the FY 2026 and FY 2027 Executive Budgets and was not enacted, so March 15 remains the deadline.

When are New York individual returns and estimated payments due?

Form IT-201 and Form IT-203 for tax year 2026 are due April 15, 2027, and Form IT-370 extends filing to October 15, 2027. Estimated payments for tax year 2027 are due April 15, June 15, and September 15, 2027, with the fourth on January 18, 2028. New York City and Yonkers taxes follow that return and its dates.