New York Sole Proprietorship Tax Deadlines 2026
Complete guide to Sole Proprietorship filing dates, extensions, estimated payment schedules, and required forms in New York for the 2026 tax year. New York imposes a state income tax, so Sole Proprietorship entities must file both federal and state returns.
New York Sole Proprietorship filing deadline
Business income reported on NY personal return.
Due: Apr 15, 2026
Extension: Oct 15, 2026
Form: Form IT-201 / IT-203
Estimated payments
Quarterly estimated payment dates: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027.
Due: Apr 15, 2026
New York Sole Proprietorship Tax Calendar at a Glance
| Event | Date |
|---|---|
| Filing deadline | Apr 15, 2026 |
| Extension deadline | Oct 15, 2026 |
| Q1 estimated payment | Apr 15, 2026 |
| Q2 estimated payment | Jun 15, 2026 |
| Q3 estimated payment | Sep 15, 2026 |
| Q4 estimated payment | Jan 15, 2027 |
FAQ
When is the Sole Proprietorship tax filing deadline in New York for 2026?
The New York Sole Proprietorship tax return is due Apr 15, 2026 for the 2026 tax year. An extension is available until Oct 15, 2026.
Does New York require Sole Proprietorship estimated tax payments?
Yes, New York requires estimated tax payments for Sole Proprietorship entities. The quarterly due dates are: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027. Penalties may apply if you underpay or miss a deadline.
What form do I file for a Sole Proprietorship in New York?
Sole Proprietorship entities in New York file using Form Form IT-201 / IT-203. You can download the form from New York Department of Taxation and Finance at https://www.tax.ny.gov.
Can I get an extension for my New York Sole Proprietorship tax return?
Yes. New York allows an extension for Sole Proprietorship returns until Oct 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Apr 15, 2026.
What are the penalties for filing late in New York?
New York typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.
Where can I file New York Sole Proprietorship taxes?
File through New York Department of Taxation and Finance. Visit https://www.tax.ny.gov for e-filing options, downloadable forms, and payment portals.
New York Estimated Tax Payments
View the full quarterly estimated payment schedule for New York, including all entity types and payment methods.
View New York estimated payments →