2027 New York Tax Deadlines

Last updated: August 5, 2026

Key New York tax dates at a glance

• April 15, 2027: First Individual and corporation estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: Calendar-year S Corporation and Partnership returns and PTET election/payment review.
• April 18, 2028: Calendar-year C Corporation and Individual returns and payments.
• September 15, 2028: Extended S Corporation and Partnership returns, file only.
• October 16, 2028: Extended C Corporation and Individual returns, file only.

When are New York taxes due in 2027?

New York 2027 calendar-year S Corporation and Partnership returns are generally due March 15, 2028, while Individual and C Corporation returns are due April 18, 2028. Estimated payments, PTET work, NYC or Yonkers exposure, and extensions should be tracked separately.

When is the New York C Corporation return due?

New York C Corporations should plan around April 18, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• CT-3: General Business Corporation Franchise Tax Return.
• CT-5: Request for Six-Month Extension to File.
• File and pay through New York Online Services.

What are New York C Corporation extension rules?

The extended filing deadline for the main calendar-year New York corporate-facing return is October 16, 2028. The extension is to file only, and tax or required payments remain due by April 18, 2028.

When are New York S Corporation and Partnership returns due?

New York S Corporations should plan around March 15, 2028, and Partnerships should plan around March 15, 2028.

Which New York pass-through forms are required?

Use the applicable New York pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• CT-3-S: New York S Corporation Franchise Tax Return.
• CT-5.4: Extension request for New York S Corporation returns.
• IT-204: Partnership Return; IT-204-IP is the partner and shareholder information schedule.
• IT-204-IP: New York Partner's Schedule K-1. IT-204-LL: Partnership, LLC, and LLP filing fee payment when applicable.
• IT-370-PF: Extension request for Partnership and fiduciary returns.

What are New York pass-through extension rules?

The extended filing deadline for calendar-year New York S Corporation and Partnership returns is September 15, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the New York Individual income tax return due?

Calendar-year New York Individual income tax returns and payments are due April 18, 2028.

• IT-201: Resident Income Tax Return.
• IT-203: Nonresident and Part-Year Resident Income Tax Return.
• IT-2105: Estimated Tax Payment Voucher.
• IT-370: Individual extension request.

What New York Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to New York.

When are New York estimated payments due?

New York estimated-payment planning should account for state, NYC, Yonkers, MCTMT, and PTET exposure where applicable.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth Individual estimated payment.

Who must make New York estimated payments?

Taxpayers should use the final 2027 New York instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are New York extension deadlines?

New York extension deadlines are September 15, 2028, for pass-through filings, October 16, 2028, for corporate-facing filings, and October 16, 2028, for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What New York-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, New York tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• New York's progressive Individual income tax rates can reach 10.9%, before NYC or Yonkers taxes are considered.
• New York PTET elections, payments, and owner-credit reporting should be coordinated before return preparation begins.
• NYC and Yonkers taxes can create additional resident, nonresident, payroll, and business-return work.
• MCTMT exposure should be reviewed for employers, self-employed taxpayers, and pass-through owners in covered districts.
• Mandatory e-file rules affect preparer workflows and client signature collection.
• Corporation franchise tax groups should review fixed-dollar minimum tax, combined reporting, capital base, and apportionment details.
• LLC and LLP filing-fee obligations can apply separately from the IT-204 return.
• Allocation, residency, day-count tracking, and audit-defense documentation are critical for high-income taxpayers and multi-state clients.

Tax-professional context: New York carries some of the highest combined state and local income tax burdens in the nation, along with extensive compliance obligations and complex provisions that make sophisticated planning essential for 2027. The items below extend the core deadline and rate rules with the electronic-filing, credit, local-tax, industry, and residency considerations that most affect New York engagements.

Electronic filing requirements:

• C Corporations and pass-through entities should file through New York Online Services.
• Individuals can use New York's online system for free e-filing.
• Preparers must use approved software vendors and plan signature collection accordingly.

Business tax credits and incentives:

• Excelsior Jobs Program; START-UP NY; Brownfield Cleanup credits; R and D Credit; Investment Tax Credit.

New York City tax complexity:

• Separate NYC resident income tax; Unincorporated Business Tax (UBT); Commercial Rent Tax; city rules/rates differ from state and raise combined effective rates.

Industry-specific considerations:

• Financial services: securities rules, carried-interest, fee structures, hedge-fund/partnership reporting.
• Real estate: transfer taxes, co-op/condo issues, property-tax planning, 1031 exchanges.

Multi-state and residency planning:

• NY allocation rules for cross-border workers; CT/NJ activity; residency maintenance, day-count tracking, and audit-defense documentation for high earners.

Retirement income considerations:

• Military retirement pay may be exempt; Social Security generally exempt; confirm pension/senior benefits against final 2027 instructions.

Instead AI helps tax teams treat New York due dates as operational work, not a static checklist.

New York's PTET, MCTMT, and New York City and Yonkers layers add complexity, so firms can find specialists through the accounting firm directory.

What sources support these New York dates?

• New York corporation tax instructions.
• New York pass-through entity tax.
• New York personal income tax.
• New York Department of Taxation and Finance.

Control New York state, NYC, and PTET deadlines

Instead's AI-driven tax platform helps New York teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For New York practices, integrations, multi-entity, and research help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.