State & Local Tax (SALT)

State Tax Deadlines

New York Tax Deadlines: Individual & Corporate Filing Guide

New York Tax Deadlines: Individual & Corporate Filing Guide

New York is one of the most complex state tax jurisdictions.

New York Tax Deadlines at a Glance (2026)

Entity Type

Return Due

Extension Deadline

Individuals

April 15, 2026

October 15, 2026

C Corporations

April 15, 2026

October 15, 2026

S Corporations

March 16, 2026

September 15, 2026

Partnerships

March 16, 2026

September 15, 2026

Businesses

New York imposes:

  • Mandatory PTE tax election

  • Metropolitan Transportation Business Tax (MTA surcharge)

Special Entities

Includes financial institutions, insurance companies, and nonprofits with UBI.

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