Obligare / States / New York / New York corporate estimated tax payment
New York · Form CT-400

New York corporate estimated tax payment

Pay the New York corporate estimated tax installment if the year's state tax will pass the state's threshold.

When
On the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year).
Agency
New York State Department of Taxation and Finance
Form
Form CT-400
Applies to
C corporations registered in New York.
If missed
Underpayment interest, and in some states a penalty, on each short installment
Source
www.tax.ny.gov, read October 22, 2026
J
Jay explains

Like the IRS, New York collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; New York's first installment is the mandatory first installment paid with the prior year's return (or Form CT-300) by March 15, with the other three on Form CT-400 in June, September and December. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in New York

New York biennial statementNew York biennial statementNew York biennial statementNew York charities annual filingNew York LLC annual filing feeNew York LLC beneficial ownership disclosure (status unsettled)New York corporate income tax returnNew York pass through entity returnNew York personal income tax return with business incomeNew York unemployment insurance wage reportNew York fourth quarter withholding return with the annual wage totalsNew York disability and paid family leave insurance

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
New York keys its report to this date. Add it and the calendar places it.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

No account needed. Nothing is stored until you save it.

Put it in your calendar

The calendar is free to read and to print. A subscription keeps it alive.

$190 a year ($15.83 a month), or $19 month to month
Put it in my calendar

Advisors: $49 a month for up to ten companies, $4 each after. Details