Important Dates
If any of the dates below land on a national holiday or a Saturday or Sunday, the due date moves to the next business day.
Personal taxes - April 15. If the 15th lands on a weekend, the tax is due the following weekday. Extensions are due September 15. Reminder - extensions are only for the tax forms, not for the money due. Even with an extension, the money owed for the taxes is due April 15. The form for all taxpayers now is the form 1040. The forms 1040A and 1040EZ have been eliminated. The form for New York is the NYS 201.
Estimated personal quarterly taxes - April 15, June 15, September 15, January 15. If the date lands on a national holiday or weekend, the tax is due the following weekday. The form is the form 1040-ES. NYS residents have the same due dates and this is the form. You can also pay online with the IRS and NYS once you have created an online account. If you are unsure if you should pay estimated taxes, see my FAQ page.
Estimated corporate taxes - April 15, June 15, September 15, December 15. The form is the form 1040-W.
New York State sales and use taxes - March, April, and May sales and use taxes are reported and paid by June 20. June, July, and August sales and use taxes are reported and paid by September 20. September, October, and November sales and use taxes are reported and paid by December 20. December, January, and February sales and use taxes are reported and paid by March 20.
If your sales and use tax is below $3,000, New York State will notify you that you can pay annually. Annual sales and use taxes report the sales of March 1 - February 28 and due date is March 20. You can elect to continue to pay quarterly. Please wait until NYS notifies you that you are a annual filer.
If your sales and use exceed 300,000, New York State will notify you that you are a monthly filer. Your sales and use need to be reported and paid by the 20th of each month.
You do need to wait for a letter from NYS Taxation and Finance to let you know that you are no longer a quarterly filer.
NYS Taxation requires businesses to report and pay on line. Please see their website.