States / New York

New York

Last checked Oct 22, 2026

New York practitioners work across at least six state logins for tax and payroll, but the two that matter most are run very differently. The Department of Taxation and Finance builds its own systems, including Online Services, where employers also file the NYS-45 wage report. The Department of Labor hired Tata Consultancy Services in 2019 to replace its 1970s mainframe unemployment system; the new Unemployment Services system cuts over from 11/2/2026, about three years after the date officials gave the State Comptroller. Paid Family Leave has no state benefits system: it is insurance bought from carriers.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Kathy Hochul
    • Acting Tax Commissioner and General Counsel: Amanda Hiller (acting) New York State Department of Taxation and Finance
    • Commissioner of Labor: Roberta Reardon New York State Department of Labor
    • Secretary of State: Walter T. Mosley New York Department of State
    • Chair, Workers' Compensation Board: Freida D. Foster New York State Workers' Compensation Board

Employer account numbers

Checked Oct 24, 2026.

One registration, Form NYS-100, sets up New York unemployment insurance, withholding and wage reporting, all filed quarterly on the combined Form NYS-45. Withholding is reported under the federal EIN (the withholding identification number, with a 2-digit suffix for separately reporting entities), and unemployment under an eight-digit UI employer registration number from the Department of Labor. New York City and Yonkers income tax withholding uses the same identification number. Disability benefits and Paid Family Leave have no state employer account: coverage comes through an insurance policy from a carrier, with PFL typically a rider on the disability policy, or through approved self-insurance.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. New York State Department of Labor, Unemployment Insurance Division

New York's UI wage base jumped to $17,600 for 2026 (from $12,800 in 2025), when it began resetting each year at 18% of the state average annual wage. A new employer pays a 4.025% UI rate (3.4% normal plus 0.625% subsidiary) in 2025 and 2026, plus the 0.075% re-employment service fund, 4.1% in all. The FY26 state budget paid off the federal UI loan (Treasury shows a $0 balance from June 27, 2025), so the Interest Assessment Surcharge ended for 2025 and later and New York is not a FUTA credit reduction state for 2025 or 2026.

Taxable wage base

2026: $17,600
2025: $12,800
Indexed from 2026: the wage base adjusts each January 1 to 18% of the state average annual wage, rounded up to the nearest $100, using the four most recent quarters of New York State quarterly census of employment and wages data; the state average annual wage cannot be reduced from the prior year's level (Form NYS-45-I (1/26); Department of Labor pamphlet IA 318.12 (07/26)). Before 2026 the wage base followed a fixed yearly schedule ($12,800 in 2025). source Public record

New employer rate

2026: 4.025% Normal rate 3.4% plus subsidiary rate 0.625%, for liability beginning in 2025 or 2026. With the 0.075% re-employment service fund the total is 4.1%. Form IA 98 (02/26) shows that an employer whose liability began in 2024 or 2023 pays 4.325% in 2026 (normal 3.7%). The Department's pages read show no separate construction or out-of-state rate.
2025: 4.025% Normal rate 3.4% plus subsidiary rate 0.625%, for liability beginning in 2025, plus the 0.075% re-employment service fund. source Public record

Rate range

2026: 1.625% to 9.425%, Normal Contribution Rate Table column for a 2026 Size-of-Fund Index of "0.5% but less than 1.0%", and the subsidiary rate column for a General Account balance "less than $0" Computed, not stated as a range by the Department: the Labor Law section 581 normal rate column for that index runs from 1.1% (account percentage 10.5% or more) to 8.5% (negative 21% or more; IA 318.12 also gives 8.5% as the 2026 negative balance transfer rate), and the 2026 subsidiary rates in IA 318.12 run from .525% to .925%. With the 0.075% re-employment service fund the totals are 1.7% and 9.5%. The Department's rate information pages returned "Access denied" on 2026-11-03. DOL's Significant Provisions of State UI Laws (effective January 2026, repeated in July 2026) lists New York's 2026 rates as 2.025% to 9.825% with a 4.025% new employer rate; that range matches the statute's "less than 0%" Size-of-Fund column (1.5% to 8.9%) plus the subsidiary rates, not the "0.5% but less than 1.0%" column the Department's IA 318.12 (07/26) names for 2026. The Department's pamphlet is followed here. source Public record

Other assessments

• Re-employment service fund: 0.075% of quarterly payroll subject to contribution, every employer (2026) does not count toward the FUTA credit source Public record
• Interest Assessment Surcharge: Eliminated for 2025 and beyond: the FY26 State Budget funded payoff of the federal UI trust fund debt and interest (2025) source Public record

Voluntary contributions

Allowed, March 31 of the rate year. Voluntary payments are non-refundable and are refused if contributions or returns are outstanding. source Public record

Filing

Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (filed with the Department of Taxation and Finance)
Due: The last day of the month after the quarter: April 30, July 31, October 31 and January 31; next business day if the date falls on a weekend or legal holiday.
Electronic filing: Required: "You must electronically file your quarterly returns and pay any balance due" (Web File, Web Upload or FSET software).
Department of Taxation and Finance Online Services (NYS-45 Web File) source Public record

FUTA credit reduction

None. None outstanding. Treasury's Title XII advance data show New York's balance at $4,722,577,772.35 on 2025-06-26 and $0.00 on 2025-06-27; New York is not among the states with records on 2026-11-02 (California and Texas). DOL's actual credit reduction table shows New York at 0.3% for 2022, 0.6% for 2023 and 0.9% for 2024 and nothing for 2025, and New York is not on DOL's list of potential 2026 credit reduction states (California and the Virgin Islands). source Public record

Recent and coming changes

• Jan 1, 2026 Wage base begins resetting each year at 18% of the state average annual wage: $17,600 for 2026, up from $12,800 for 2025. source Public record
• Jun 27, 2025 Federal UI loan repaid: Treasury's Title XII balance for New York falls from $4,722,577,772.35 to $0.00. source Public record
• Interest Assessment Surcharge eliminated for 2025 and beyond, and UI contribution rates decreased in 2026, under the FY26 State Budget's payoff of the UI trust fund debt. source Public record
• Nov 2, 2026 Department of Labor moving to an upgraded Unemployment Services system for employers, TPRs and PEOs; the 9 to 12 day upgrade began November 2, 2026 at 5 PM, with online and phone UI services unavailable meanwhile. NYS-45 filing with the Tax Department continues. Notices of Experience Rating Charges (IA96, IA96R) will no longer be sent by SFTP or compact disc. source Public record

The UI rate on Form NYS-45 is the normal rate plus the subsidiary rate from the employer's UI rate notice; with no rate on record the NYS-45 Web File defaults to 9.825% plus the 0.075% re-employment service fund. Disability and Paid Family Leave are insured separately and are not part of this tax.

Not confirmed: 2027 wage base not yet published (NYS-45-I (1/26) and IA 318.12 (07/26) give 2026 only). 2027 rates, new employer rate and Size-of-Fund Index not yet published. When the yearly UI rate notice goes out and the deadline to request a hearing on it: the Department's rate pages (dol.ny.gov/unemployment-insurance-rate-information, dol.ny.gov/node/131, dol.ny.gov/calculating-employers-ui-contribution-rate, dol.ny.gov/experience-rating-contribution-rates-ia31812) returned HTTP 403 "Access denied" to curl and WebFetch on 2026-11-03, during the Unemployment Services upgrade. The Department's own statement of the 2026 minimum and maximum rates (the range recorded here is computed from the statute and IA 318.12). 2026 rate range: the computed 1.625% to 9.425% (from IA 318.12 and Labor Law 581) and DOL's January 2026 summary (2.025% to 9.825%) disagree; a Department rate page or a 2026 rate notice would settle it.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

New York uses its own certificate, Form IT-2104, for New York State, New York City and Yonkers withholding; an employee who gives only a 2020 or later federal W-4 may be withheld on at zero allowances. The 2026 supplemental rate is 11.70% for New York State, plus 4.25% for New York City residents and 1.95975% (resident) or 0.50% (nonresident) for Yonkers. New York has no reciprocal agreement in the employer guide, withholds on nonresidents for New York work subject to a 14-day administrative policy, and applies the convenience of the employer test to employees who work from a home office outside the state.

Withholding certificate

Form IT-2104, Employee's Withholding Allowance Certificate (New York State, New York City, Yonkers); 2026 version. Federal Form W-4: accepted. An employee who has not filed a federal Form W-4, or who wants to claim allowances different from the federal ones, must complete Form IT-2104 and give it to the employer. Nonresidents file Form IT-2104.1 to certify nonresidence and allocate wages. With no certificate on file: If an employee gives a 2020 or later federal Form W-4 and no Form IT-2104, the employer may use zero allowances. For a federal W-4 from 2019 or earlier, the employer may use the federal allowances. Form IT-2104-E, Certificate of Exemption from Withholding, for employees under 18 or over 65 and full-time students under 25 with no New York liability last year and none expected, and for military spouses exempt under the Servicemembers Civil Relief Act; it must be filed each year. A federal W-4 claiming exempt does not exempt the employee from New York, New York City or Yonkers withholding. Form IT-2104-SNY covers START-UP NY employees. source Public record

Supplemental wages

2026: 11.7%. If supplemental wages are paid separately (or the amounts are specified) and tax is withheld from regular wages, withhold at the New York State supplemental rate of 11.70%, or add the supplemental and regular wages for the most recent payroll period, figure the tax on the total and subtract the tax already withheld. Paid together without specifying amounts: treat the total as one regular payment. New York City supplemental rate is 4.25%; Yonkers is 1.95975% for residents and 0.50% for nonresidents. source Public record

Withholding tables

Publication NYS-50-T-NYS (1/26), New York State Withholding Tax Tables and Methods, with NYS-50-T-NYC (New York City) and NYS-50-T-Y (Yonkers) (2026). Effective January 1, 2026 to December 31, 2026. Revised for the rate reductions in Chapter 59 of the Laws of 2025 (Part A), for payrolls made on or after January 1, 2026. The Yonkers nonresident earnings tax rate did not change. 2027 tables were not yet posted on the pages read.

Reciprocity

No reciprocal agreements. Publication NYS-50 describes no reciprocal agreement. Instead, New York withholding from a New York resident is reduced by the income tax required to be withheld under the laws of other states, their political subdivisions or the District of Columbia, to avoid double withholding. source Public record

Nonresidents working here

Withholding is required on wages paid to nonresidents for services performed in New York State; for work partly in the state, only wages for New York days are subject to withholding, allocated on Form IT-2104.1 or adequate records. Under the Tax Department's 14-day policy (TSB-M-12(5)I), an employer is not penalized for not withholding from a nonresident whose primary work location is outside New York, who is reasonably expected to work 14 days or fewer in the state in the calendar year and does not work more than 14 days, unless the pay is a listed exception. If more than 14 days are expected, the employer must withhold on all New York wages. Convenience of the employer: yes: under 20 NYCRR 132.18(a), days a nonresident works outside New York count as out-of-state only if done out of necessity, not convenience; TSB-M-06(5)I applies the test to telecommuters whose assigned or primary work location is in New York and who also work from a home office outside the state. Tax Law 671; 20 NYCRR 132.18(a); TSB-M-12(5)I (July 5, 2012); TSB-M-06(5)I (May 15, 2006). source Public record

Deposits and returns

• within 3 business days (Form NYS-1): Employers required to withhold $15,000 or more in the calendar year before the previous calendar year, after each payroll that brings accumulated withholding to $700 or more. Due Within three business days after the payroll that brought the accumulated tax to $700 or more
• within 5 business days (Form NYS-1): Employers that withheld less than $15,000 in that year, new employers until notified, and higher education organizations and health care providers, after each payroll that brings accumulated withholding to $700 or more. Due Within five business days after that payroll
• quarterly (with Form NYS-45): Less than $700 withheld during a calendar quarter, or an unremitted balance under $700 after the last payroll of the quarter. Due With Form NYS-45, the last day of the month after the quarter

Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, due April 30, July 31, October 31 and January 31; annual reconciliation and W-2 rules are in data/inforeturns/new-york.json. Employers must electronically file withholding tax returns and pay the tax withheld; a balance due with NYS-45 is paid by ACH debit. Online Services (Web File and Web Upload) source Public record

Annual reconciliation

NYS-45, due The last day of the month following the end of the quarter; for October 1 through December 31, January 31.. With the W-2 and 1099 filing rules

Local taxes employers withhold

• New York City personal income tax (residents only): New York City; withheld from all wages of New York City residents, even for work outside the city, and reported and paid to the New York State Tax Department on Forms NYS-1 and NYS-45. Tables in NYS-50-T-NYC. source Public record
• Yonkers resident tax surcharge (16.75% of the New York State tax) and Yonkers nonresident earnings tax: City of Yonkers; withheld by employers and paid to the New York State Tax Department. The nonresident earnings tax applies to wages for work in Yonkers, with no withholding if Yonkers wages are not expected to exceed $3,000 for the year. Tables in NYS-50-T-Y. source Public record

Recent and coming changes

• Jan 1, 2026 New York State withholding tables and methods revised for the income tax rate reductions in Chapter 59 of the Laws of 2025 (Part A); employers must use the 2026 tables for payrolls on or after January 1, 2026, and should encourage employees who used the IT-2104 worksheet or charts to file a 2026 Form IT-2104. source Public record

The employer guide is Publication NYS-50 (Revised December 2025). Employers find whether an address is in New York City or Yonkers with the Tax Department's Jurisdiction/Rate Lookup by address on tax.ny.gov. The MCTMT (Form MTA-305) is an employer tax, not withheld from wages, and is left out.

Not confirmed: No primary source read states in so many words that New York has no reciprocal agreement; the list is empty because Publication NYS-50 describes none. 2027 New York withholding tables (NYS-50-T-NYS, NYC, Y) were not posted on the pages read on 2026-11-03. The exact URL of the Jurisdiction/Rate Lookup was not read; the guide names it only as on www.tax.ny.gov.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

New York gives full-year and part-year residents a resident credit on Form IT-112-R for income tax paid to another state, a local government within another state or the District of Columbia, on income sourced to and taxed there while a New York resident (Form IT-112-C for Canadian provinces). A part-year resident files Form IT-203, where the tax figured as if a full-year resident is apportioned by the income percentage (New York State amount column over Federal amount column), so income earned while a nonresident is kept out by allocation unless it is New York source income. Nonresidents get no credit, and New York is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form IT-112-R, New York State Resident Credit (Form IT-112-C for taxes paid to a province of Canada). Line: Form IT-201, line 41 (Form IT-203 filers: Form IT-203-ATT, line 1). Limit: The credit may not reduce New York State tax below the tax that would have been due if the income sourced to and taxed by the other jurisdiction were excluded from New York income (IT-112-R line 28, using line 25 New York State tax times the line 26 ratio of column B to column A income). The other jurisdiction's tax counted is the tax calculated on that return minus its credits, not withholding or estimated payments. Covers: Income tax paid to another state, a local government within another state, or the District of Columbia on income sourced to and taxed by it. When a state and its local governments both tax the income, one IT-112-R covers both taxes. Yes for other states' local governments (one IT-112-R combines the state and its localities). The credit is against New York State tax. Foreign taxes: Canadian provinces only, on Form IT-112-C (with an addback); IT-112-R is not used for them. Pass-through entity taxes: Yes: a resident owner gets the credit for pass-through entity tax paid to another jurisdiction by an electing entity if the tax is substantially similar to New York's PTET (IT-112-R line 24b), with an addition modification for the PTET that is the basis of the credit. Attach: Submit Form IT-112-R (and IT-112-C if used) with the return; Part 4 must be completed with the prepayments, overpayment and balance due shown on the return filed with the other jurisdiction. No credit for a dual resident if the other state allows a credit against its tax for the total resident tax paid to New York. No credit on interest or dividends from intangibles unless from an asset connected with a business in the other jurisdiction. A separate IT-112-R is used for each other taxing authority. Form IT-112-R-I (2025). source Public record

Part-year residents: income while a nonresident

Allocated or prorated A part-year resident pays New York tax on all income received while a resident and on New York source income received while a nonresident. On Form IT-203 the base tax is figured as if a full-year resident, then multiplied by the income percentage: the New York State amount column (New York source income for the nonresident part of the year plus all income from the resident period) divided by the Federal amount column. Other income from the nonresident period is not entered in the New York State amount column. Form IT-203, Nonresident and Part-Year Resident Income Tax Return (Part-year resident income allocation worksheet). Line: Line 45, income percentage (line 31, New York State amount column, divided by line 31, Federal amount column). source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident may claim the resident credit only for tax on income sourced to and taxed by the other jurisdiction during the New York resident period: column B of IT-112-R takes only resident-period items, and line 24 takes only the portion of the other tax attributable to that income. Form IT-112-R, carried to Form IT-203-ATT, line 1. source Public record

Nonresidents: reverse credit

No. Nonresidents are subject to New York State tax on income derived from New York State sources; Form IT-112-R is available only to full-year or part-year residents and resident estates and trusts. source Public record

Local income taxes

The resident credit on IT-112-R is against New York State tax and covers other states' local income taxes. The New York City credits on Form IT-201, line 53 are the UBT credit, the accumulation distribution credit and the part-year child and dependent care credit; no New York City credit for other jurisdictions' taxes is described. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Statutory resident: a person who maintains a permanent place of abode in New York State for substantially all of the tax year and spends 184 days or more in the state (any part of a day counts) is a resident even if domiciled elsewhere. source Public record
• Convenience of the employer: a nonresident's days worked outside New York count as out-of-state days only when the employer's necessity (not convenience) requires it; normal work days spent at home are New York work days if the assigned or primary work location is a bona fide employer office in New York. source Public record

Tax year 2025 Forms IT-112-R, IT-201 and IT-203 instructions. Reciprocity is covered in the withholding data (none). The IT-112-R form itself returned a 404 at the current-forms address; the line numbers are from the instructions.

Not confirmed: Whether New York City or Yonkers allows any credit against the city tax for income tax paid to another jurisdiction: the IT-201 line 53 list names none, but the New York City Administrative Code was not read. Whether New York has adopted UDITPA or the Compact's apportionment article: the corporate apportionment law was not read. No 2026 change to the resident credit or part-year rules was found; New York's "New for 2025" page was not read.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the Article 9-A franchise tax return, Form CT-3, within three and a half months after the tax year ends: April 15, 2026 for calendar 2025, with a six-month extension on Form CT-5. Partnerships file Form IT-204 by the 15th day of the third month (March 16, 2026). Business corporations and LLCs file a $9 Biennial Statement with the Department of State every two years, in the calendar month the entity was formed or authorized.

Corporate return

Franchise tax. Form CT-3, General Business Corporation Franchise Tax Return. Due: Within 3 1/2 months after the end of the reporting period; for a calendar year, on or before April 15. A due date on a Saturday, Sunday or legal holiday moves to the next business day. For tax year 2025: Apr 15, 2026. Fiscal years: Same rule: 3 1/2 months after the end of the reporting period. The instructions state no separate rule for June 30 year ends. source Public record

Corporate extension

By request. 6 months, with up to two additional extensions on Form CT-5.1 filed before the current extension expires. Form CT-5 (most corporations must request it electronically). The properly estimated franchise tax and MTA surcharge must be paid by the original due date; an extension of time to file does not extend the time to pay.

S corporations

Form CT-3-S, New York S Corporation Franchise Tax Return (a federal S corporation that has not elected, and is not mandated into, New York S treatment files Form CT-3). Due: Within 2 1/2 months after the end of the reporting period; for a calendar year, on or before March 15, moved to the next business day when it falls on a weekend or holiday. For tax year 2025: Mar 16, 2026. Form CT-5.4, six months, with the properly estimated franchise tax paid by the original due date. No additional extension beyond six months. source Public record

Partnerships

Form IT-204, Partnership Return. Due: Calendar year 2025 returns on or before March 16, 2026; fiscal-year returns on or before the 15th day of the third month after the end of the tax year. For tax year 2025: Mar 16, 2026. An automatic extension may be requested by the due date of Form IT-204 (the instructions point to the Tax Department website for how). source Public record

Individuals

Form IT-201 (residents). For tax year 2025: Apr 15, 2026. Automatic six-month extension to October 15, 2026 on Form IT-370, filed with payment of any tax due by April 15, 2026. source Public record

Other business returns with a fixed date

• Form IT-204-LL, Partnership, LLC and LLP Filing Fee: On or before the 15th day of the third month after the close of the calendar or fiscal tax year (March 16, 2026 for calendar 2025). There is no extension of time to file it or pay the fee. Disregarded single-member LLCs with New York source income, LLCs and LLPs that file a New York partnership return and have New York source income, and other partnerships with a New York return and at least $1 million of New York source gross income in the preceding year. LLPs subject to the fee also give the Department of State statement on this form each year. source Public record

Annual report

Filed with the New York Department of State, Division of Corporations through e-Statement Filing Service.

The five-year LLP statement is not annual or biennial; frequency is "other". The sources read cover business corporations, LLCs and LLPs only; limited partnerships and not-for-profit corporations were not confirmed either way. Charities report separately to the Attorney General's Charities Bureau (CHAR500), already on the start-up page.

Recent and coming changes

• Jan 1, 2026 Beneficial ownership disclosure (LLC Law sections 1106 to 1108): an LLC formed outside the United States and authorized to do business in New York files a beneficial ownership disclosure statement or attestation of exemption with the Department of State, then annually, with a $25 fee per filing. One authorized on or after January 1, 2026 files within 30 days of its application for authority; one authorized before that date files by December 31, 2026. LLCs formed in the United States are not reporting companies under the Department's FAQ, which reflects the law in effect on December 23, 2025. source Public record

New York's corporate and S corporation due dates follow the federal pattern (April 15 and March 15). The tax year 2025 instructions state no change to the due dates for tax year 2026.

Not confirmed: Whether limited partnerships and not-for-profit corporations owe any periodic report to the Department of State was not confirmed from a primary source. The IT-204 instructions do not name the partnership extension form or its length; they point to the Tax Department website (search: extension), which was not read. The length of each additional CT-5.1 extension is not stated in the CT-3 instructions read. A Department of State small business guide gives December 30, 2026 as the deadline for LLCs authorized before 2026, one day earlier than the FAQ's December 31, 2026 (reported by a search result; the guide was not read).

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

New York's mandatory electronic payment program is PrompTax: employers with $100,000 or more withheld in the previous year and sales tax vendors with more than $500,000 of liability in the lookback year must enroll, and sales tax returns filed online are paid by direct debit. Late filing costs 5% of the tax a month up to 25% (at least the lesser of $100 or the tax due once a return is more than 60 days late), and late payment 0.5% a month up to 25%. Interest on late income tax is 9.5% a year compounded daily for October through December 2026 (11% for corporation and withholding tax, 14.5% for sales tax).

Interest on unpaid tax

The Tax Department sets the rates quarterly. The income tax underpayment rate is the federal short-term rate plus five and one-half percentage points, but not less than 7.5% a year; the overpayment (refund) rate is the federal short-term rate plus two points; the federal short-term rate for the first month of each quarter applies to the next quarter. Corporation tax and employer withholding use the Tax Law 1096(e) rates, and sales and use tax has its own rate (14.5% in each 2026 quarter; refunds 6%, 5% for April to June). No 2027 rate had been posted when checked. Compounding: Daily (not for the individual estimated tax addition). Tax Law section 697(j). source Public record

When tax must be paid electronically

• Withholding: Aggregate tax withheld through Form NYS-45 filed for the previous tax year is $100,000 or more (PrompTax; the department notifies you by mail). Methods: Direct debit from bank account through PrompTax. Enroll in PrompTax through the Business Online Services account. Penalty for paying another way: A mandatory participant that fails to enroll can be assessed a $5,000 penalty, plus $500 for each additional month or part of a month it fails to enroll. source Public record
• Sales and use: Tax liability for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 is more than $500,000 (PrompTax). Methods: ACH debit, ACH credit (CCD+ addenda) or Fedwire. Enroll online within 40 days of the postmark date on the Notification of Required Participation, through Business Online Services (Sales tax, file and pay, PrompTax sales and use tax). Penalty for paying another way: $5,000, plus $500 for each additional month or part of a month the participant fails to enroll. source Public record
• Other: prepaid sales tax on motor fuel and diesel motor fuel; petroleum business tax: Tax liability for the June 1 through May 31 period immediately preceding the previous June 1 through May 31 period is more than $5 million (PrompTax). Methods: ACH debit, ACH credit or Fedwire. Enroll through the Business Online Services account. Penalty for paying another way: $5,000, plus $500 for each additional month or part of a month the participant fails to enroll. source Public record
• Sales and use: Monthly, quarterly and annual sales tax filers are mandated to e-file; the payment option listed for those returns is direct debit from a bank account. Methods: Online Services, direct debit from bank account. Business Online Services account. source Public record

Penalties

Late filing

Covers: Personal income tax (Tax Law Article 22). 5% of the tax due for each month or part of a month the return is late. Maximum: 25%. Minimum: If the return is more than 60 days late, the lesser of $100 or the total amount due on the return. Tax Law section 685(a)(1). source Public record

Late payment

Covers: Personal income tax shown on a return; Tax Law section 685(a)(3) charges the same 0.5% a month on tax assessed but not paid within 21 calendar days of notice and demand (10 business days if $100,000 or more). 0.5% of the unpaid amount for each month or part of a month it is not paid. Maximum: 25%. Both apply, but for any month in which both apply the late filing addition is reduced by the late payment addition (not below the 60-day minimum). Tax Law section 685(a)(2) and (a)(4). source Public record

Estimated tax, individuals

Charged as penalty. The federal short-term interest rate plus five and one-half percentage points, adjusted quarterly, but not less than 7.5%; not compounded daily. Safe harbor: No penalty if 2025 withholding and estimated payments are at least the smaller of 90% of the tax shown on the 2025 return or 100% of the tax shown on the 2024 return (110% if the 2024 NYAGI, or net earnings from self-employment allocated to the MCTD, was more than $150,000, or $75,000 married filing separately, unless a farmer or fisherman); the 2024 return must have been for a full 12 months. Form: IT-2105.9 (Underpayment of Estimated Tax by Individuals and Fiduciaries); IT-2659 for partnerships and New York S corporations paying estimated tax for partners and shareholders. source Public record

Estimated tax, corporations

Charged as penalty. Figured for the period of underpayment at the rate set by Tax Law section 1096(e) (11% for October through December 2026); daily compounding does not apply. Safe harbor: Estimated tax is required when the tax is expected to be more than $1,000. A corporation that is not a large corporation (business income of at least $1 million in any of the three preceding years) may base installments on the prior year's tax (12-month year showing a liability) or on the prior year's facts and law at current rates, and may pay the second to fourth installments at 33% of 91% of the estimated tax minus the mandatory first installment; the annualized and adjusted seasonal methods are also allowed. Exceptions cannot be applied to the mandatory first installment. Form: CT-222 (Underpayment of Estimated Tax by a Corporation); the state figures the penalty if the form is not attached. source Public record

Penalty relief

Late payment and late filing penalties may be waived on a showing of reasonable cause and not willful neglect; interest in most cases may not be waived. A tax professional with the client's E-ZRep Form TR-2000 on file (authorizing all services or Respond to Department Notice) can ask online: Respond to department notice, I received a bill, then Disagree with penalty only, choosing the reason and attaching documentation. Taxpayers who owe back taxes may also apply to the Voluntary Disclosure Program to avoid penalties. How: Online Services: Respond to department notice (Disagree with penalty only). source Public record

Other penalties

• Substantial understatement of income tax (more than the greater of 10% or $2,000). 10% of the difference between the tax reported and the tax owed. source Public record
• Negligence. 5% of the underreported tax, plus 50% of the interest due on the underpayment from negligence. source Public record
• Fraud. Two times the difference between the correct tax and the tax shown on the return. source Public record
• Frivolous income tax return. Up to $5,000, in addition to any other penalty. source Public record
• Failure to enroll in PrompTax when mandated. $5,000, plus $500 for each additional month or part of a month. source Public record

Recent and coming changes

• Dec 31, 2026 Penalty and Interest Discount (PAID) program: sales tax vendors with an active Certificate of Authority and eligible unpaid sales tax bills (eligible as of September 1, 2026, no formal appeal rights left, not fraud) save 50% of the interest and 100% of the penalty if the reduced total is paid electronically by December 31, 2026; collection on unpaid bills resumes January 1, 2027. A sales tax re-registration program begins in mid-2027. source Public record

Withholding deposit schedules and preparer e-file mandates are in data/withholding/new-york.json and data/practitioner/new-york.json. Corporation tax, partnership and personal income tax returns are mandated to be e-filed, but the department's table still lists vouchers and checks as payment options for them, so they are not treated as e-pay mandates here.

Not confirmed: No 2027 interest rate was posted when checked (https://www.tax.ny.gov/pay/interest/2027/p1.htm returned 404). Corporation tax late filing and late payment rules (Tax Law section 1085) were not read separately. Dishonored payment penalty and late filing penalties for withholding reconciliations (NYS-45) were not confirmed from a primary source. No written first-time abatement policy and no time limit for a penalty waiver request were found. TR-370-N (withholding PrompTax overview) was not read; the withholding payment methods come from the e-file mandate table.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

New York does not follow IRS disaster postponements automatically. Tax Law section 171, subdivision 28th, gives the Commissioner authority to postpone deadlines for up to 90 days, or longer to align with IRS relief, for taxpayers affected by a presidentially declared disaster or a disaster emergency declared by the Governor, and the Department announces each postponement in an N-Notice naming the counties, the deadlines and the taxes. Past notices covered returns and payments for personal income, corporate and other taxes, with exceptions for certain PrompTax withholding, sales and fuel tax deposits, and the relief applied without an application; a taxpayer who gets a penalty notice follows its instructions to have penalty and interest abated.

When the IRS postpones deadlines

Announces relief case by case The Commissioner shall "have the authority to postpone certain deadlines for a period of up to ninety days, or longer when necessary to align with relief provided by the Internal Revenue Service pursuant to section seven thousand five hundred eight-A of the internal revenue code, for a taxpayer who is determined to be affected by a presidentially declared disaster or by a disaster emergency declared by the governor." The authority is discretionary; each postponement is announced in an N-Notice. Set by each notice: past notices named the counties in the disaster declaration (N-21-5 for Ida: Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Sullivan, Ulster, Westchester "and contiguous counties") and covered taxpayers who reside or have a principal place of business there, relief workers in those counties, taxpayers whose records were unavailable, taxpayers hit by mail or communications disruptions, and clients whose tax practitioners could not complete work. The statute defines a presidentially declared disaster as one where the President determined the area warrants federal assistance under the disaster relief and emergency assistance act; it also covers disaster emergencies declared by the Governor. It does not address IRS relief granted on other declarations. N.Y. Tax Law section 171, subdivision twenty-eighth (as amended by chapter 451 of the laws of 2022 and chapter 59 of the laws of 2023, Part A). source Public record

Taxes covered

The statute reaches any tax liability under the Tax Law administered by the Commissioner. In past notices (N-21-5, N-18-2): filing any returns, including personal income tax, corporate taxes and any other taxes administered by the Tax Department; paying any tax or installment, including estimated tax installments; extension requests; claims for credit or refund; and other time-sensitive acts such as petitions for redetermination, assessment, collection and elections. Not covered: Past notices excluded certain deposits: NYS-1 withholding remittances, and withholding, MCTMT, sales tax, prepaid sales tax, motor fuel and diesel motor fuel excise and petroleum business tax remittances made through PrompTax (N-18-2); N-21-5 did not extend the election to participate in the Pass-through Entity Tax or the Employer Compensation Expense Tax. N-18-2 did not apply to real property taxes. The statute does not apply when determining interest on an overpayment. source Public record

State-declared disasters

Yes. The statute covers taxpayers affected by "a disaster emergency declared by the governor." N-18-2 postponed deadlines after the Governor declared a State Disaster Emergency for five counties for the March 2018 nor'easters, and N-21-5 followed the Governor's State Disaster Emergency for Post-Tropical Depression Ida. source Public record

How to get relief

Automatic for eligible taxpayers under the notice: "Taxpayers adversely affected by the storms do not need to apply for a waiver or an extension to obtain this relief" (N-18-2). File and pay by the new date. A taxpayer who receives a penalty notice follows the notice's instructions, or calls the number on it (N-21-5), to have the Department abate the interest and late filing or late payment penalties. Penalties: Returns filed and payments made by the postponed date are not subject to late filing, late payment or underpayment penalties or interest for the period. No abatement for a taxpayer with no filing or payment due date in the period; other late filings are handled case by case. Where the Commissioner has not postponed a deadline for a federal or Governor-declared disaster, the Commissioner may abate interest that accrued while the taxpayer could not meet the deadline because of direct impacts of the disaster (Tax Law section 171, subdivision 28th, paragraph d). source Public record

Where relief is posted

Important notices (N-Notice), Department of Taxation and Finance (N-Notices announce new due dates because of a natural disaster)

Other disaster tax rules

• A disaster postponement under subdivision 28th does not apply for purposes of determining the amount of interest on an overpayment of tax. source Public record

Recent changes

• Jul 21, 2022 Chapter 451 of the laws of 2022 (S8398B/A9461B, signed July 21, 2022, effective immediately) let the Commissioner disregard a period of up to ninety days "or a longer period when necessary to align with relief that has already been provided by the Internal Revenue Service." The bill as introduced would have required the Commissioner to automatically extend corresponding relief; the enacted version kept it discretionary. source Public record
• May 3, 2023 Chapter 59 of the laws of 2023, Part A (budget bill S4009C/A3009C, signed May 3, 2023, effective immediately) rewrote paragraph a as the authority to postpone deadlines for up to ninety days, or longer to align with IRS relief, and added paragraph d letting the Commissioner abate interest for disaster-affected taxpayers when no deadline was postponed. source Public record

No current New York disaster notice appears in data/disasters.json. The N-Notice examples (N-18-2, N-21-5) show how past relief was scoped; each new notice sets its own counties, dates and exceptions.

Not confirmed: Whether the Department has adopted regulations under subdivision 28th (the 2022 text referred to taxpayers determined affected under regulations of the Commissioner); not checked. No N-Notice for a disaster after 2021 was read; the most recent disaster notice in the 2026 N-Notice index was not identified. The Senate site lists a later revision of section 171 dated 2025-05-16; a text search of the 2025 budget revenue bill (S3009C) found no mention of a presidentially declared disaster, but it was not confirmed which law made that revision.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $265.0B; Individual income tax payments and SECA tax $94.7B; Business income taxes $39.4B; Estate and trust income tax $5.2B; Excise taxes $3.4B; Estate tax $2.0B; Unemployment insurance tax $779M; Railroad retirement tax $693M; Gift tax $173M. source Public record

Filers moving in and out, 2022 to 2023

192,240 returns (268,427 people) with $18.1B of income moved in from other states; 264,227 returns (426,397 people) with $28.0B moved out, a net loss of $9.9B in income. source Public record

Minimum wage

Checked Nov 3, 2026. New York State Department of Labor

New York's minimum wage is $17.00 an hour in New York City, Long Island and Westchester County and $16.00 in the rest of the state for 2026, and it stays the same on January 1, 2027 because one of the law's "off-ramp" conditions was met; from 2027 the rate is otherwise indexed to the Northeast CPI-W. Tip credits are allowed only for hospitality employers: tipped food service workers get a cash wage of $11.35 downstate and $10.70 upstate. The Governor has proposed changing the off-ramp so that rates of $17.60 and $16.55 would take effect March 1, 2027, if the Legislature approves.

Rate

$17.00 from Jan 1, 2026 New York City, Long Island (Nassau and Suffolk) and Westchester County, January 1 to December 31, 2026.
$16.00 from Jan 1, 2026 Remainder of New York State, January 1 to December 31, 2026.
$17.00 from Jan 1, 2027 New York City, Long Island and Westchester County. No inflation increase for 2027 because an off-ramp condition was met; the rate stays at $17.00.
$16.00 from Jan 1, 2027 Remainder of New York State; stays at $16.00 for 2027. source Public record

How it is set

Indexed: Scheduled steps through 2026 (Labor Law 652(1-a)); from January 1, 2027 the current rate is increased by the average of the three most recent August to July changes in the non-seasonally adjusted CPI-W for the Northeast region, rounded to the nearest five cents. No increase in a year when the August to July CPI-W change is negative, the state U-3 unemployment rate rises half a point or more from its 12-month low, or July nonfarm employment falls below both April and January; this exception is limited to two consecutive years.. Announced: The Commissioner publishes the adjusted rates no later than October 1, effective the next January 1 N.Y. Labor Law 652(1-a), (1-b) source Public record

Other rates

• Fast food workers, New York City, Long Island and Westchester County (same as the basic rate): $17.00 (2026) source Public record
• Fast food workers, rest of New York State (same as the basic rate): $16.00 (2026) source Public record
• Home care aides, New York City, Long Island and Westchester: $19.65 (2026) source Public record
• Home care aides, remainder of New York State: $18.65 (2026) source Public record
• Home care aides, New York City, Long Island and Westchester County, from January 1, 2027 (indexed, capped at $3.00 above the standard minimum wage): $20.00 (2027) source Public record
• Home care aides, rest of New York State, from January 1, 2027: $19.00 (2027) source Public record

Tipped employees

2026: cash wage $11.35, tip credit $5.65 Hospitality industry food service workers, New York City, Long Island and Westchester County. Service employees: $14.15 cash wage, $2.85 tip credit. Tip credits only for hospitality employers; none in building service, and the miscellaneous industries wage order allows none since December 31, 2020.
2026: cash wage $10.70, tip credit $5.30 Hospitality industry food service workers, remainder of New York State. Service employees: $13.30 cash wage, $2.70 tip credit.
2027: cash wage $11.35, tip credit $5.65 Food service workers, New York City, Long Island and Westchester as of January 1, 2027 (unchanged). Service employees: $14.15 cash wage, $2.85 tip credit.
2027: cash wage $10.70, tip credit $5.30 Food service workers, remainder of New York State as of January 1, 2027 (unchanged). Service employees: $13.30 cash wage, $2.70 tip credit. source Public record

Overtime-exempt salary

2026: $1275.00 a week
2026: $1199.10 a week source Public record

Poster

Miscellaneous Industries Minimum Wage Poster (LS207); separate posters for hospitality (LS207.3), building service (LS207.2), farm (LS110) and home care (LS207.4, LS207.5)

Recent and coming changes

• Jan 1, 2027 No inflation increase on January 1, 2027: an off-ramp condition in Labor Law 652(1-b)(d) was met. Home care aide rates still rise to $20.00 and $19.00. source Public record
• Mar 1, 2027 Proposed, not enacted: the Governor proposes changing the off-ramp so the minimum wage would rise to $17.60 (New York City, Long Island, Westchester) and $16.55 (rest of state), and home care to $20.30 and $19.30, if the Legislature approves. source Public record

The DOL page table is headed "as of 01/01/2027" and shows the same rates as 2026. The P717 fact sheet says employers in all industries other than building service may combine cash wage and tip credit, while the DOL page says only hospitality employers may take a credit and the LS207 poster says miscellaneous industry employers cannot take any tip credit since December 31, 2020.

Not confirmed: 2027 exempt salary thresholds: 12 NYCRR 142-2.14 lists amounts only through January 1, 2026; not checked whether DOL has adopted 2027 amounts. Local minimums: no source read on whether New York localities may set a higher general minimum wage; the state sets the regional rates. Youth or student wage: none found in the sources read; not confirmed either way. Proposed March 1, 2027 increase depends on legislation; recheck in early 2027.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

New York requires private employers to carry two insured benefits, Paid Family Leave (PFL) and Disability Benefits (DBL), bought from an insurance carrier or the State Insurance Fund or self-insured, with no state contribution account. PFL is funded by employees at 0.432% of gross wages in 2026 (annual maximum $411.91) and 0.452% in 2027 (annual maximum $451.81). For DBL the employer may withhold 0.5% of wages up to 60 cents a week and pays the rest of the policy cost.

New York State Paid Family Leave

Kind and agency

Family. Workers' Compensation Board; the Department of Financial Services sets the employee contribution rate. N.Y. Workers' Compensation Law Article 9; employee contribution in section 209.

Contribution rate

2027: 0.452% of wages Family leave only; employee-funded, capped at an annual maximum contribution of $451.81
2026: 0.432% of wages Family leave only; employee-funded, capped at an annual maximum contribution of $411.91 source Public record

Wage base

2027: no dollar cap No dollar wage base: the cap is the annual maximum contribution of $451.81, reached at the NYSAWW of $1,922.25 a week (about $99,957 a year, as the program states it).
2026: no dollar cap No dollar wage base: the cap is the annual maximum contribution of $411.91, reached at the NYSAWW of $1,833.63 a week (about $95,300 a year, as the program states it). source Public record

Who pays

Employer: Not required to fund any portion; may choose to pay the cost itself. Employee: All of the cost, through payroll deductions from after-tax wages. Yes. The employer collects the employee contributions by payroll deduction, uses them to pay for the PFL insurance, and reports them on Form W-2 Box 14. source Public record

Small employers

One or more employees. Most private employers with one or more employees must obtain PFL insurance; there is no smaller-employer reduction. Employees regularly scheduled under 20 hours a week who will not work 175 days in a year, or 20 or more hours a week who will not be employed 26 consecutive weeks, must be offered the PFL waiver. source Public record

Private plans

Allowed. Coverage is always private: a policy (typically a rider on the disability benefits policy) from a carrier authorized by the Department of Financial Services, a policy from the State Insurance Fund (NYSIF), or Board-approved self-insurance. Enhanced benefits are filed with the Board by the carrier or self-insured employer. source Public record

Filing and payment

No state contribution report or payment: employee contributions pay for the insurance, and the employer reports them on Form W-2 Box 14. source Public record

Benefits

Up to 12 weeks in a 52-week period. 67% of the average weekly wage, capped at 67% of the NYSAWW. Maximum $1,228.53 a week in 2026; Maximum $1,287.91 a week in 2027. source Public record

New York State Disability Benefits (DBL)

Kind and agency

Disability. Workers' Compensation Board. N.Y. Workers' Compensation Law Article 9 (Disability Benefits Law), sections 202, 204, 209 and 211.

Started

Contributions from Jul 1, 1950.

Contribution rate

2027: 0.5% of wages Same statutory employee contribution, capped at 60 cents a week.
2026: 0.5% of wages Disability only. This is the most the employer may withhold from the employee, capped at 60 cents a week; the employer pays the rest of the policy cost, and the premium itself is set by the carrier. source Public record

Wage base

2027: no dollar cap No wage base; the employee contribution is capped at 60 cents a week.
2026: no dollar cap No wage base; the employee contribution is capped at 60 cents a week. source Public record

Who pays

Employer: Buys the policy or self-insures and pays the cost not covered by the employee contribution. Employee: Up to 0.5% of wages, no more than 60 cents a week (combined across two jobs). Allowed but not required. source Public record

Small employers

One or more employees on each of at least 30 days in a calendar year. Such an employer is a covered employer; there is no smaller-employer exemption or reduction. source Public record

Private plans

Allowed. Coverage is always private: a carrier authorized by the Department of Financial Services, NYSIF, or Board-authorized self-insurance (WCL section 211), which the Board describes as an option for large employers. source Public record

Filing and payment

No state contribution report or payment; the employer keeps the policy in force and posts the notice of coverage (Form DB-120). source Public record

Benefits

Up to 26 weeks of disability and PFL combined in any 52-week period. 50% of the average weekly wage for the last eight weeks worked. Maximum $170 a week in 2026. source Public record

Recent and coming changes

• Jan 1, 2027 PFL employee contribution rises from 0.432% to 0.452% of gross wages, the annual maximum from $411.91 to $451.81, and the maximum weekly benefit from $1,228.53 to $1,287.91. source Public record
• Jan 1, 2027 New PFL eligibility standard for construction employees who work for multiple employers under a collective bargaining agreement: 26 of the last 39 weeks with any covered employer. Regulations were proposed for public comment. source Public record

Neither benefit has a state employer account or state return; the carrier or self-insurer is the payer. The PFL program says it first launched in 2018. The DBL maximum of $170 a week is the figure the Board calls current.

Not confirmed: Exact PFL start dates (first contributions and first benefits) are not stated on the pages read; the 2027 page says only that PFL first launched in 2018. The Department of Financial Services rate decision for 2027 was not read; the 2027 rate is from the program's 2027 page. DBL premium rates charged by carriers (the employer's actual cost) are not published by the state and are not covered.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

New York's Paid Sick Leave Law (Labor Law 196-b) requires up to 40 hours of paid sick leave a year at employers with 5 to 99 employees, 56 hours at 100 or more, 40 paid hours at employers of 4 or fewer with net income over $1 million and 40 unpaid hours at other small employers, plus 20 hours of paid prenatal leave since January 1, 2025; New York City adds 32 hours of unpaid protected time off. Job-protected family leave of up to 12 weeks comes through New York State Paid Family Leave (Workers' Compensation Law Article 9). Accrued vacation must be paid at separation unless the employer told employees in writing of the conditions that forfeit it.

Paid sick leave

The law

New York State Paid Sick Leave (Labor Law 196-b) source Public record

Employers covered

All private employers. 100 or more employees: up to 56 hours paid a calendar year. 5 to 99 employees: up to 40 hours paid. 4 or fewer employees: up to 40 hours paid if net income was over $1 million in the previous tax year, otherwise up to 40 hours unpaid. Employees are counted over January 1 to December 31.

Employees not covered

All private-sector employees, regardless of industry, occupation, part-time, seasonal or overtime exempt status. Government employees are not covered. A collective bargaining agreement may give a comparable benefit instead if it specifically acknowledges section 196-b.

How it builds up

At least 1 hour per 30 hours worked, from the start of employment

Yearly cap

The employer may limit use to 40 hours a calendar year (fewer than 100 employees) or 56 hours (100 or more); unused leave carries over and no balance cap is set

Front-loading

Allowed: the employer may give the full yearly amount at the start of the calendar year and may not later reduce it based on hours worked

When use can start

None; the Department of Labor says there is no minimum period of employment before use (leave must still be accrued unless front-loaded)

Carryover

Unused sick leave carries over to the next calendar year; use may still be limited to 40 or 56 hours a year

Allowed uses

Mental or physical illness, injury or health condition, its diagnosis, care or treatment, and preventive care; safe leave for domestic violence, family offense, sexual offense, stalking or human trafficking; for the employee or a child, spouse, domestic partner, parent, sibling, grandchild, grandparent, or the child or parent of a spouse or domestic partner

Notice and documentation

An oral or written request before use; the law sets no advance notice period. The employer may not require disclosure of confidential health or victim information as a condition of leave, and may set a minimum increment of up to 4 hours.

At the end of employment

Not required at separation. Section 196-b and the Department of Labor FAQ do not address restoring a rehired employee's balance; seasonal employees with an ongoing employment relationship keep their accruals through breaks.

PTO policies

Yes: a sick leave or time off policy that meets or exceeds the required amount and satisfies the accrual, carryover and use rules needs no additional leave

Employer duties

Keep payroll records for six years showing sick leave accrued and used each week; give an employee a summary of leave accrued and used within three business days of an oral or written request; restore the employee to the same position with the same pay after leave. Labor Law 195(5) requires written notice or posting of the sick leave policy.

Enforcement

New York State Department of Labor (complaints at 888-469-7365). The Department treats failure to provide sick leave as failure to pay wages: an order for the full underpayment, 100% liquidated damages and civil penalties up to double the amount due. Retaliation is barred by section 196-b(7), consistent with Labor Law 215.

Citation

N.Y. Labor Law 196-b; 12 NYCRR Part 196, Part J of Chapter 56 of the Laws of 2020 (state budget), in effect since Sep 30, 2020

Agency guidance

ny.gov

Local laws: No general preemption. Section 196-b(12) lets a city of one million or more (New York City) enact and enforce local laws that meet or exceed the state standard, and benefits under a municipal sick leave program in effect when 196-b took effect may not be diminished. Westchester County says the state law now governs paid sick leave there, but its Safe Time Leave Law was not preempted. (N.Y. Labor Law 196-b(12)) source Public record

City and county paid sick leave laws

• New York City Feb 22, 2026 Earned Safe and Sick Time Act (now called the Protected Time Off Law), N.Y.C. Admin. Code 20-911 et seq.: 1 hour per 30 hours worked, up to 40 hours a year (99 or fewer employees) or 56 hours (100 or more); paid at employers of 5 or more, any employer of a domestic worker, and employers of 4 or fewer with net income of $1 million or more, unpaid otherwise; plus 32 hours of unpaid safe/sick time on hire and each January 1 (Local Law 145 of 2025); time accrued, used and available shown each pay period on the pay statement; rehire within 6 months restores unused time. source Public record
• Westchester County Oct 30, 2019 Safe Time Leave Law: up to 40 hours of paid leave for victims of domestic violence or human trafficking (court proceedings, moving from an abuser's residence, meeting lawyers or advisers), not preempted by the state law. The county's Earned Sick Leave Law is now governed by the state law, but the state FAQ says Westchester domestic workers still accrue 1 hour per 7 days worked, up to 40 paid hours a year, regardless of employer size. source Public record

Family and medical leave

The law

New York State Paid Family Leave (Workers' Compensation Law Article 9), N.Y. Workers' Compensation Law 203, 203-b; N.Y. Labor Law 201-c (adoptive parents get the same child-care leave the employer gives for birth) source Public record

Employers covered

Most private employers with one or more employees must carry Paid Family Leave insurance

Who is eligible

Regular schedule of 20 or more hours a week: after 26 consecutive weeks of employment; under 20 hours a week: after 175 days worked, which need not be consecutive

How long

Up to 12 weeks of job-protected, paid time off; on return the employee is restored to the same or a comparable position

Reasons

Bonding with a new child (birth, adoption or foster care), caring for a family member with a serious health condition, and military family needs. The employee's own illness is covered by the separate Disability Benefits program, without this job protection.

Paid?

New York State Paid Family Leave (67% of the average weekly wage, capped at 67% of the state average weekly wage)

Wage replacement: New York State Paid Family Leave; New York State Disability Benefits (DBL). Contribution rates and benefits

Vacation and PTO at the end of employment

Paid unless policy says no The Department of Labor says whether unused vacation is paid at separation depends on the vacation or resignation policy; a forfeiture is valid only if the employer told employees in writing of the conditions that nullify the benefit. With earned vacation and no written forfeit policy, the employer must pay it. Labor Law 195(5) requires the employer to notify employees in writing or by posting of its sick leave, vacation, personal leave and holiday policy, and Labor Law 198-c treats vacation pay as a benefit or wage supplement. (N.Y. Labor Law 195(5), 198-c; Glenville Gage Co. v. Industrial Board of Appeals, 70 A.D.2d 283 (3d Dept 1979), affd 52 N.Y.2d 777 (1980), as cited by the Department) source Public record

"Use it or lose it" policies: allowed.

Other leave the law requires

Recent and coming changes

• Jan 1, 2025 Paid prenatal leave: 20 hours a year added to Labor Law 196-b in effect source Public record
• Jul 31, 2025 The COVID-19 quarantine leave law expired and was deemed repealed repealed source Public record
• Feb 22, 2026 New York City Local Law 145 of 2025 (Int. 780-A, enacted October 25, 2025, returned unsigned by the Mayor): 32 hours of unpaid safe/sick time on hire and each January 1, and new uses (care for a child or care recipient, legal proceedings for benefits or housing, public disaster, workplace violence), replacing the two days under the Temporary Schedule Change Act in effect source Public record

What was checked: Checked the Senate's Open Legislation text of Labor Law 196-b, 195, 198-c, 201-c, 202-a, 202-i, 202-j and 202-l, Judiciary Law 519, Election Law 3-110, Executive Law 296, Military Law 317, Penal Law 215.14 and Workers' Compensation Law 203 and 203-b; the state's paid sick leave page and FAQ; the paid prenatal leave FAQ; the Paid Family Leave site; the Department of Labor wages and hours FAQ; the New York City Council's text of Local Law 145 of 2025; and, through the government index, nyc.gov and Westchester County pages that refuse automated reads. Penal Law 215.14 (crime victims and subpoenaed witnesses) only bars discharge or penalty for the absence and lets the employer withhold wages, so it is not listed. Holidays: the Department of Labor says pay for time not worked, other than sick time, is not required unless the employer has a policy. No state bereavement or school activities leave law for private employers was found. Assembly bill A11198 of 2026, to require vacation payout, was only introduced and is not listed. Wage replacement for family leave is New York State Paid Family Leave, already on the site.

Not confirmed: nyc.gov pages (DCWP Protected Time Off page, FAQ PDF, new laws page) returned 403 to curl; their text was read only through the government index. Needs a browser: https://www.nyc.gov/site/dca/about/paid-sick-leave-law.page and https://www.nyc.gov/assets/dca/downloads/pdf/about/PaidSickLeave-FAQs.pdf Westchester County pages returned 403 to curl and were read only through the government index: https://humanrights.westchestercountyny.gov/resources/earned-sick-leave-law and https://www.westchestercountyny.gov/all-press-releases/westchester-county-s-safe-leave-law-goes-into-effect. The Safe Time Leave Law text itself was not read. New York City's private right of action and penalties under the Earned Safe and Sick Time Act were not read in the Administrative Code (codelibrary.amlegal.com returned 403). Whether a rehired employee's state sick leave balance must be restored is not addressed in 196-b or the FAQ read. The session law that added paid prenatal leave (2024 budget) was not read; the date rests on 196-b(4-a) and the state FAQ.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

New York's state sales tax is 4%, and counties, cities and some school districts add local tax, with an extra 0.375% in the Metropolitan Commuter Transportation District; combined rates in the Tax Department's rate table run up to 8⅞% in New York City and Yonkers. A seller with no physical presence in New York must register once, in the immediately preceding four sales tax quarters, it had more than $500,000 of gross receipts from tangible personal property delivered into the state and more than 100 such sales (both tests must be met).

State rate

4%
Most food sold for human consumption is exempt; clothing and footwear under $110 an item is exempt from the 4% state tax, and from local tax only where the county or city elects it. source Public record

Local taxes

Yes, collected by the state. Local rates are added by cities, counties and school districts, and an additional 0.375% applies in the Metropolitan Commuter Transportation District (New York City and Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester counties). Vendors report local tax on the state return, by jurisdiction reporting code. The rate depends on where the item or service is delivered. Publication 718 (rates effective March 1, 2025) lists combined state and local rates of 7% to 8⅞%, with 8⅞% in New York City and Yonkers and 8¾% in Suffolk County (raised from 8⅝% on March 1, 2025). The Tax Department publishes the table but does not call any rate the highest. Rate lookup source Public record

Remote sellers

$500,000 and 100 transactions; counts gross: gross receipts from all sales of tangible personal property delivered into New York, taxable or exempt; the transaction count includes sales for resale. Both the dollar and the transaction tests must be met. sales; The immediately preceding four sales tax quarters (quarters run March to May, June to August, September to November, December to February), reviewed after each quarter ends.; since Jun 21, 2018. File a certificate of registration within 30 days after the day the thresholds are met, and begin collecting tax 20 days after that. The threshold took effect with the Wayfair decision on June 21, 2018, at $300,000; a June 24, 2019 amendment raised it to $500,000, retroactive to June 21, 2018 (TSB-M-19(4)S). Sales made through an online marketplace count toward the thresholds. The test applies to tangible personal property only. source Public record

Marketplace facilitators

Must collect (A marketplace provider with no physical presence must register if, in the previous four sales tax quarters, gross receipts from sales it made or facilitated of tangible personal property delivered into New York exceeded $500,000 and it made or facilitated more than 100 such sales.), since Jun 1, 2019 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Certificate of Authority Register Apply through New York Business Express at least 20 days before beginning business; this needs a NY.gov Business account. The Tax Department issues regular and temporary certificates. Out-of-state sellers that must register use the same application. The Tax Department pages read do not state a fee. source Public record

Filing

• quarterly: The starting frequency for most new vendors; taxable receipts, purchases subject to use tax, rents and amusement charges under $300,000 in the previous quarter
• annual: $3,000 or less of tax due in the annual period (March 1 to February 28/29); the Tax Department reclassifies and notifies the vendor
• part-quarterly (monthly): $300,000 or more of taxable sales and purchases subject to use tax in a quarter, starting the month after that quarter
• PrompTax: Large vendors the Tax Department notifies, generally with annual sales and use tax liability over $500,000: accelerated electronic payments plus a quarterly return

Due: 20 days after the end of the period. Quarterly periods end May 31, August 31, November 30 and the last day of February; annual returns are due March 20.
Electronic filing: Vendors must Web File if they prepare their own returns, use a computer to prepare them (or are under the corporation tax e-file mandate), and have broadband internet access.
Vendor discount: Vendor collection credit: 5% of the taxes and fees on a timely, fully paid quarterly or annual return, up to $200 a period (Tax Law § 1137(f)); not available to monthly or PrompTax filers.
Sales Tax Web File source Public record

Certificates

Resale: Form ST-120, Resale Certificate (single-use or blanket); a purchaser not required to register in New York may complete it using its registration with another state.
Exemptions: A business must be registered for sales tax (hold a Certificate of Authority) to issue and accept most New York State exemption certificates. source Public record

New York's remote seller test counts only tangible personal property delivered into the state and requires both more than $500,000 and more than 100 sales; several of the bulletins read (TB-ST-825, TB-ST-275) were issued years ago but carry recent update dates.

Not confirmed: The statute imposing the 4% state rate (Tax Law § 1105) and the date the 4% rate took effect were not read; citation and effective date left null. No Tax Department page read says whether New York accepts the Multistate Tax Commission or Streamlined certificates in place of ST-120. No Tax Department page read states whether there is a fee for a Certificate of Authority. No sales tax rate, threshold or portal change dated November 2025 or later was found on the locality rate change notices page (last updated February 7, 2025) or the sales tax memos list; the Suffolk County increase took effect March 1, 2025.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Allowed up to a cap

Yes, since February 11, 2024. A seller may add a surcharge for paying by credit card, but the surcharge may not exceed what the card company charges the business, and the seller must clearly post the total credit card price, including the surcharge, before the sale (or post the card price next to the cash price). A sign or receipt line saying a percentage fee will be added is not enough.

The rule

A seller that imposes a surcharge on a customer who pays by credit card must clearly and conspicuously post the total price for paying by credit card, including the surcharge. The final price, including the surcharge, may not be more than the posted price. A two-tier pricing system, posting the credit card price (including any surcharge) next to the cash price, is allowed. The section does not define surcharge. source Public record

Cap

Any surcharge may not exceed the amount of the surcharge charged to the business by the credit card company for such credit card use.

Cards covered

Credit cards. The Governor's release states that the law does not apply to debit cards.

Notice required

Post the total credit card price, inclusive of the surcharge, clearly and conspicuously (the Governor's release says before checkout), or post the credit card price alongside the cash price. The Department of State says the highest total price is shown excluding sales tax, and that a sign on the door or at the register announcing a percentage surcharge, or a fee shown only as a separate line on the receipt, does not comply.

Enforcement

Civil penalty of up to $500 per violation, recovered in court. The Attorney General and local governments enforce it; a municipal consumer affairs office, town attorney or city corporation counsel may enforce it concurrently, and the municipality keeps the money collected. Before February 11, 2024 a violation of the old ban was a misdemeanor. No private right of action is stated in the section.

The law

N.Y. Gen. Bus. Law 518, Chapter 723 of the Laws of 2023 (A.2672-B, substituted for S.1048-A), signed December 13, 2023, amending the 1984 ban (chapter 160 of the laws of 1984), in effect since Feb 11, 2024

Agency guidance

dos.ny.gov

Cash discounts

GBL 518 does not prohibit a two-tier pricing system: the credit card price, including any surcharge, posted alongside the cash price. The Governor's release lists posting the higher credit card price and then telling customers they get a discount for cash as a compliant practice. (N.Y. Gen. Bus. Law 518(1)) source Public record

Sales tax on the surcharge

Depends Yes when the sale itself is taxable. In Advisory Opinion TSB-A-18(1)S (April 12, 2018) the Department of Taxation and Finance concluded that a convenience fee charged when customers pay by credit card is part of the receipt on which sales tax is calculated, because a vendor's expenses of making a sale are not deductible; where taxable and nontaxable items are sold together and separately itemized, tax is due only on the part of the fee attributable to the taxable items. An advisory opinion binds the Department only for the person who asked for it. source Public record

Court rulings

• Mar 29, 2017 Expressions Hair Design v. Schneiderman, 581 U.S. 37 (2017), No. 15-1391 (Supreme Court of the United States): Held that the former version of GBL 518 (which barred surcharges) regulates speech, because it regulates how sellers communicate their prices, and sent the case back to the Second Circuit to decide whether that regulation is unconstitutional. The 2023 amendment (in effect February 11, 2024) replaced the ban with the total price notice rule and cost cap above, so the ruling describes the old law; the current section is a disclosure and cap rule. source Public record
• Oct 23, 2018 Expressions Hair Design v. Schneiderman, 32 N.Y.3d 382 (New York Court of Appeals): Answering a question certified by the Second Circuit after the Supreme Court's remand, the court held that a merchant complies with the old GBL 518 ban so long as it posts the total dollars-and-cents price charged to credit card users, and that posting a cash price plus a percentage or added amount for credit cards, without the total card price, is prohibited. The 2023 amendment wrote the posted total price rule into the statute. source Public record

Recent and coming changes

• Feb 11, 2024 Chapter 723 of the Laws of 2023 replaced the GBL 518 surcharge ban with the total price notice rule and the cap at the card company's charge to the business, and changed the penalty from a misdemeanor to a civil penalty of up to $500 per violation. in effect source Public record
• S.363-B (mandatory junk fee pricing bill, adding a new General Business Law article) passed the Senate on May 12, 2026 and was referred to the Assembly Consumer Affairs and Protection Committee. As passed by the Senate, a seller that complies with the GBL 518 notice rules for a credit card surcharge is deemed to comply with the new article. It would take effect on the sixtieth day after becoming law. passed one chamber source Public record

What was checked: Read GBL 518 on the Senate site (current text, revision dated 2024-02-16), the S.1048-A bill text and status, the Department of State bulletin to local governments (January 23, 2024), the Department of State surcharge page and one-page guidance, the Governor's release of February 6, 2024, the Supreme Court opinion in Expressions Hair Design, Tax Department Advisory Opinion TSB-A-18(1)S, and S.363-B. After the Supreme Court remand, the New York Court of Appeals answered a certified question in 2018 (32 N.Y.3d 382); that opinion could not be read (nycourts.gov blocks automated reads), so it is not listed. No 2025 or 2026 amendment to GBL 518 was found.

Not confirmed: Second Circuit certification order (877 F.3d 99, 2017) and the later dismissal of the case not read on a court site. Which chapter, if any, made the 2024-02-16 revision of GBL 518 shown on the Senate site was not identified; the text shown matches chapter 723 of 2023.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-through entity tax (PTET)

Partnerships (other than publicly traded partnerships) and New York S corporations can opt in each year, online through the entity's Business Online Services account, from January 1 to March 15 of the tax year; a late opt-in is not allowed, even for a new entity. The rate is graduated from 6.85% to 10.90% of PTE taxable income. Owners who are individuals, trusts or estates claim a refundable credit for their direct share on Form IT-653 and add the same amount back to income. A separate New York City PTET (3.876%) is elected at the same time.

Law

N.Y. Tax Law Article 24-A (sections 860 to 866). Chapter 59 of the Laws of 2021, Part C. First tax year 2021. source Public record

Who can elect

Partnerships, including LLCs treated as partnerships for federal income tax purposes, that have a New York partnership return filing requirement under Tax Law 658(c)(1), other than publicly traded partnerships; and New York S corporations (including LLCs treated as S corporations for New York and federal purposes) subject to the fixed dollar minimum tax. Not eligible: single-member LLCs (unless treated as an S corporation for New York purposes), sole proprietorships, trusts, nonprofit corporations, corporations that are not New York S corporations, and federal S corporations without nexus to New York. A partnership can elect even if it has partners that cannot claim the credit, such as corporate partners. Only direct owners subject to New York personal income tax (individuals, trusts and estates) can claim the credit. An S corporation that certifies when it opts in that all its shareholders are New York residents is an electing resident S corporation; any other electing S corporation is an electing standard S corporation. PTE taxable income includes only income flowing to direct partners taxable under Article 22. A partner that is itself a partnership or S corporation cannot receive or pass through the credit, but may make its own PTET election; an electing upper-tier partnership includes income received from a lower-tier partnership to the extent it flows to its own direct partners. source Public record

Election

Online only, through the entity's Business Online Services account (PTET web file, Pass-through entity tax (PTET) annual election). A fiscal-year entity elects, files and pays for the calendar year in which its fiscal year ends. An authorized person: for a partnership, a member, partner, owner or other individual with authority to bind the entity and sign returns; for an S corporation, an authorized officer, manager or shareholder. Tax professionals may not make the election for clients. Deadline: On or after January 1 and no later than March 15 of the tax year (next business day if March 15 falls on a weekend or legal holiday). No later opt-in is allowed for newly formed entities. Made each year. Yes, until the due date of the first estimated payment (March 15); irrevocable after that. source Public record

Rate

2026: graduated 6.85% to 10.90% (same table: the statute applies it to each taxable year beginning on or after January 1, 2021) Same as 2025.
2025: graduated 6.85% to 10.90%: 6.85% of PTE taxable income up to $2 million; $137,000 plus 9.65% over $2 million to $5 million; $426,500 plus 10.30% over $5 million to $25 million; $2,486,500 plus 10.90% over $25 million PTE taxable income: for a partnership, the resident partners' share of all income plus the nonresident partners' share of New York source income, counting only direct partners subject to New York personal income tax; for an electing standard S corporation, New York source income of shareholders subject to that tax; for an electing resident S corporation, all income of those shareholders. source Public record

Estimated payments

Required. Each quarterly payment should be at least 25% of the required annual payment, the lesser of 90% of the current year's PTET or 100% of the prior year's PTET (90% of the current year if the entity did not opt in the year before). The annualized installment method cannot be used to reduce underpayment penalties; penalty and interest follow the personal income tax rules. Payments must be made online by ACH debit, can be applied only to New York State or New York City PTET, and cannot be made after the return is filed. March 15, June 15, September 15 and December 15 of the tax year (next business day for a weekend or legal holiday). source Public record

Return

Annual PTET return, filed online through the entity's Business Online Services account (PTET web file); it lists every eligible credit claimant and each claimant's share of the credit, and cannot be changed after it is submitted. Due On or before March 15 after the close of the PTET taxable year. Six months, requested online by March 15. It extends the time to file, not to pay; payments may continue until the return is filed or the extended due date, with penalty and interest. source Public record

Owner credit

Credit equal to the owner's direct share of the PTET reported on the entity's return, claimed on Form IT-653 attached to the personal income tax return, with an addition modification for the same amount. Corporate partners and partners that are partnerships cannot claim it; a trust claims it on its own return and cannot pass it to beneficiaries. Yes. Credit above the tax due is treated as an overpayment, credited or refunded without interest. Nonresident owners claim the credit on their own personal income tax returns (Form IT-653); it cannot be claimed on the group returns IT-203-GR or IT-203-S. Credit for other states' PTET: Yes. Residents get a resident tax credit for another state's, local government's or the District of Columbia's pass-through entity tax that is substantially similar to the PTET, with an addition modification for the tax. The department's list (legislation through December 15, 2023) names Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Utah, Virginia, West Virginia and Wisconsin. source Public record

Recent and coming changes

• Jan 1, 2022 New York City PTET (Tax Law Article 24-B) added, for tax years beginning on or after January 1, 2022, by Chapter 59 of the Laws of 2022, Part MM, and Chapter 555 of the Laws of 2022. source Public record

New York City PTET: a separate optional tax under Tax Law Article 24-B, at 3.876% of NYC PTE taxable income, for tax years beginning on or after January 1, 2022. It can be elected only together with the New York State PTET, in the same online application, from January 1 to March 15; it is irrevocable after March 15. Eligible: a partnership with at least one partner who is a New York City resident individual, trust or estate (the base is the income of those city taxpayer partners), or an S corporation taxed as a resident S corporation for PTET purposes whose shareholders are all city taxpayers; standard S corporations cannot elect. Estimated payments, the return and the six-month extension run with the state PTET. City resident owners claim a refundable NYC PTET credit on Form IT-653. Sources: https://www.tax.ny.gov/bus/ptet/city.htm and https://www.tax.ny.gov/e-services/ptet/calculations-city.htm.

Not confirmed: No change to the PTET after Public Law 119-21 (2025) appears on the Department's PTET pages (main page updated April 3, 2026; FAQ updated October 29, 2026). A secondary source mentions bills (A8451A / S8115B) to move the election deadline to September 15; their status was not confirmed from the Legislature. Whether an owner's unused credit can be carried forward: the credit is refundable, so no carryforward rule was found. The substantially similar list is dated legislation through December 15, 2023 (page updated March 19, 2024); states added since are not listed.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporation franchise tax (Article 9-A business corporation franchise tax)

New York follows the Internal Revenue Code on a rolling basis (Tax Law section 607(a)) and has refused federal bonus depreciation since June 1, 2003. Part F of Chapter 59 of the Laws of 2026 (the 2026-27 budget, signed May 28, 2026) decoupled from qualified production property expensing (section 168(n)) and from research expensing under sections 174 and 174A, including the catch-up, for tax years beginning on or after January 1, 2025; Part B adds a New York subtraction of up to $25,000 for qualified tips from 2026. The overtime, car loan and senior deductions are taken after federal adjusted gross income, the New York starting point, and no New York law adopts them.

Follows the Code

Rolling: follows the Code as it changes. N.Y. Tax Law section 607(a) (personal income tax); section 208(9) (Article 9-A entire net income)
Section 607(a) applies the Code as amended for the taxable year; it excluded Code amendments made after March 1, 2020 only for taxable years beginning before January 1, 2022. Individual and corporate rules decouple from the same provisions (Tax Law sections 612 and 208(9)), and Article 33 insurers through section 1503. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Decoupled. Chapter 59 of the Laws of 2026 (S.9009-C / A.10009-C, the 2026-27 revenue budget bill), Part F (decoupling) and Part B (tips), signed May 28, 2026. Years: Part F: tax years beginning on or after January 1, 2025. Part B: tax years beginning on or after January 1, 2026.
Part F adds addition and subtraction modifications to Tax Law sections 208(9), 612(b) and (c), and 1503(b) for qualified production property and for foreign and domestic research and experimental expenditures, including amounts deducted under Public Law 119-21 section 70302(f)(2)(A). Part G makes matching changes for New York City taxes. The Department's Notice N-26-1 says 2025 returns already filed must be amended, and offers penalty and interest relief for timely filed or amended 2025 returns. source Public record

Provision by provision

Other differences

• New York City (Part G of Chapter 59): the City's business taxes add back qualified production property depreciation (section 168(n)), section 179(a) expensing, section 174A domestic research expensing, and the increase in the section 163 interest deduction attributable to the EBITDA add-back, for taxable years beginning after December 31, 2024. source Public record

Guidance from the state

• Jun 16, 2026 N-26-1, Reporting certain depreciation and research and experimental deductions for tax year 2025 (updated August 3, 2026)

Recent and coming changes

• S10661 (Cooney; Assembly A11729) would repeal the Part F decoupling and restore conformity to sections 168(n) and 174A prospectively from tax year 2027; referred to Senate Rules July 15, 2026. source Public record

Notice N-26-1 calls the federal law Public Law 119-121 in its footnote; the law is Public Law 119-21. The 2025 Form IT-225 instructions predate the 2026 budget and do not list codes A-225, S-221 or S-222; Notice N-26-1 does.

Not confirmed: No Department guidance found on the Part B tips subtraction (forms and code for 2026), or any statement on tips for 2025. No New York statement found on the overtime, car loan or senior deductions; treatment rests on the federal AGI starting point. The Department's technical memoranda index (tax.ny.gov/pubs_and_bulls/memos/) returned 403 to an automated read, so a TSB-M on the budget may exist and was not read. Whether A11729, the Assembly version of S10661, moved.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since September 17, 2023, an employer with four or more employees, and any employment agent or recruiter, must state the compensation or a good faith pay range, plus the job description if one exists, in every advertised job, promotion or transfer opportunity performed at least in part in New York or reporting to a supervisor, office or work site in New York. New York City, Westchester County, Ithaca and Albany County have their own posting rules on top of the state law. A bill adding benefits to postings passed the Senate on June 1, 2026 and sits in the Assembly.

City and county rules

Recent and coming changes

• S5990C, the Benefit Transparency Act: would amend Labor Law 194-b so postings also describe benefits and other non-wage compensation, and would require employers to give an offeree information about current benefit plans before an offer is accepted. It would take effect 270 days after becoming law. Passed the Senate and delivered to the Assembly on June 1, 2026; referred to the Assembly Codes Committee the same day. The 2025 to 2026 session runs through December 31, 2026. source Public record

Salary history ban: Yes (N.Y. Labor Law 194-a). Bars employers, including public employers and employment agents, from relying on or asking for an applicant's or current employee's wage or salary history; an applicant may volunteer it. source Public record

What was checked: Checked: Labor Law 194-b, 194-a and 218 on the Senate's site; the Department of Labor's pay transparency page, FAQ and employer fact sheet (P687); the 2022 and 2023 bills. New York has no separate state rule requiring pay disclosure on request or at offer; 194-b is a posting rule. Local laws were read from the New York City Council's Legistar, the Westchester County Board of Legislators' and Albany County Legislature's Legistar records, and the City of Ithaca's agenda center. nyc.gov, the American Legal code library, Westchester County's websites and ecode360 refused automated reads.

Not confirmed: New York City: civil penalty amounts under Admin. Code 8-126 and the Commission on Human Rights' salary transparency guidance and rules (nyc.gov returned 403; codelibrary.amlegal.com sits behind a Cloudflare check). Ithaca: the ordinance number, the date the Common Council adopted it, and Chapter 215's enforcement provisions (ecode360 returned 403; no minutes found). Albany County: which of the two texts in the Legislature's record was adopted, and the County Executive's approval date (needed for the 90-day effective date). Law firm alerts give a November 14, 2022 signing and a 2023 effective date, but no County record seen states it. Whether the Department of Labor has adopted rules under 194-b(3); its page still refers to upcoming regulatory activity. Other New York localities were not surveyed beyond New York City, Westchester County, Ithaca and Albany County.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. New York State Department of Taxation and Finance

New York's power of attorney is Form POA-1, filed through the Online Services web application, by fax or by mail; the Department does not accept the IRS Form 2848 or 8821. Paid preparers who are not attorneys, CPAs, public accountants or enrolled agents must register every year and enter their NYTPRIN on returns, and commercial preparers (10 or more returns) pay $100 and take state continuing education. Preparers who prepared an authorized tax document for more than 10 taxpayers in 2025 and use software must e-file, and clients cannot opt out.

Power of attorney

Form POA-1, Power of Attorney (Form ET-14 for estate tax). Individuals only, not firms; more than one may be named. Only an attorney licensed in New York, a CPA qualified in New York, an enrolled agent or a New York public accountant may represent at a conciliation conference (BCMS) or before the Division of Tax Appeals; out of state attorneys and CPAs need special permission. All Tax Department matters except estate tax and exempt organization certificate applications, including proceedings before the Division of Tax Appeals and the Tax Appeals Tribunal. It covers all matters unless the taxpayer limits it in section 4 to specific tax types, periods or matters. It can be used for New York State matters, New York City Department of Finance matters, or both. Online (preferred) through the POA web application in Online Services: complete, print, sign, scan and attach. Or fax (preferred for paper) to 518-435-8617, or mail to NYS Tax Department, POA Central Unit, W A Harriman Campus, Albany NY 12227-0864, but not both. A tax professional must have the taxpayer as a client in the Online Services account before creating a POA for that client. A paper POA-1 not generated by the web application must be faxed or mailed, not attached online. Processing: Online: one business day. Fax: two to three business days. Mail: seven to ten business days. No renewal: a POA stays active until the taxpayer revokes it, the representative withdraws, or the taxpayer dies. A new POA-1 from the web application or the 6/17 paper version does not automatically revoke earlier POAs unless the revocation is marked. form source Public record

Federal Form 2848

Not accepted The Department lists IRS power of attorney and authorization forms (for example Form 2848 or Form 8821) among the documents it does not accept. It does accept a New York general power of attorney, another state's general power of attorney with a confirming attorney letter, a military power of attorney, or a legal appointment such as executor or trustee. source Public record

Information only

E-ZRep Form TR-2000, Tax Information Access and Transaction Authorization (online access); Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information (paper release without a POA). TR-2000 lets a tax professional view a client's confidential tax information and perform the delegated transactions the client selects in a Tax Professional Online Services account; the client signs it, the professional keeps it (not mailed to the Department) for the authorization period plus three years, and it cannot be limited to specific periods. DTF-505 authorizes release of specific items of tax information to a preparer without a power of attorney. On the return: Third-party designee: the taxpayer marks Yes in the Third-party designee area of the return; the designee can discuss processing questions, notices the taxpayer shares, payments and refund status for that return only, and the authorization does not expire. source Public record

Preparer registration

Required. Tax Preparer Registration Program (tax return preparer and facilitator registration). Anyone paid to prepare a substantial portion of any New York State tax return or report, and anyone who facilitates a refund anticipation loan or check, must register for every calendar year. A commercial tax return preparer (10 or more New York returns for pay in the current or previous year) must also pay the fee and complete continuing education. Exempt: Attorneys, CPAs, public accountants, enrolled agents, volunteer preparers, employees supervised by an attorney, CPA, PA or EA, and employees of a business preparing only that business's returns (but anyone who facilitates RALs or RACs must register as a facilitator). Fee: $100 a year for commercial tax return preparers; no fee for other registrants. Commercial preparers take free state courses in the Statewide Learning Management System, reached through Individual Online Services: 16 Qual for first time registrants, otherwise 4 CPEs. IRS continuing education does not count. New York State Department of Taxation and Finance. program source Public record

Preparer ID on returns

Yes: registered preparers must enter their New York Tax Preparer Registration Identification Number (NYTPRIN) on every New York return they prepare; preparers not required to register enter an exclusion code. Returns also carry the federal identification number (SSN or PTIN). PTIN: required. Penalty: $100 for each failure to include the NYTPRIN, capped at $2,500 a year; $250 per failure with no cap if the preparer was penalized the year before. Failing to register: $250 a year. source Public record

E-file mandate for preparers

A tax return preparer who prepared at least one authorized tax document for more than 10 different taxpayers in calendar year 2025 and will use tax software in 2026, or who was mandated before (the mandate continues in later years even below the threshold). Individual and business: personal income tax, partnership and fiduciary returns, extensions and estimated payments; sales tax; corporation tax returns (Articles 9-A, 13, 33 and some Article 9), extensions and estimated payments; withholding Forms NYS-1 and NYS-45; IFTA, beverage container, petroleum business and taxicab trip taxes. Applies to preparers inside and outside New York. Client opt-out: None: clients cannot opt out of e-file. A return the preparer's approved software or the Department's website cannot e-file is not required to be e-filed, and reasonable cause must be documented. Penalty: $50 per document not e-filed unless reasonable cause is documented; $500 the first time a preparer charges a separate e-file fee and $1,000 for each later charge. Business clients face $50 per document and $50 per payment not made electronically. source Public record

Transcripts and account records

Online: a Tax Professional Online Services account with TR-2000 access shows the client's previously filed returns and payments, and individuals and businesses can view and print copies of e-filed sales and use, corporation and fuel use returns in Online Services. Paper: Form DTF-505, mailed with a copy of identification to NYS Tax Department, Disclosure Unit, W A Harriman Campus, Albany NY 12227-0870, for copies of paper returns or e-filed returns not available online. Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information. Who can ask: The taxpayer, or the taxpayer's authorized representative; a third party named in Part C can receive the copies. Online, a tax professional the client authorized through TR-2000. Copies of returns and tax information for the tax types and years listed (income, sales, withholding, corporation, wage reporting or W-2 information, other), certified on request; or only verification that returns were timely filed. Fee: 25 cents a page, billed after the request is completed. Turnaround: About 30 days after all needed information is received. Online for representatives: Yes for what Online Services shows: a TR-2000 representative sees the client's return filings and payments; other copies need DTF-505. request source Public record

Online access for professionals

Online Services: Tax Professional Online Services account. With a client's TR-2000, the professional can view previously filed returns, outstanding liabilities, prior and pending payments and electronic copies of notices, Web File returns, make payments, respond to notices and file a POA-1 for the client. The professional may also speak to the Department about information available in the account. The client completes and signs E-ZRep Form TR-2000 (not mailed). The professional logs in, selects Add Client, enters the client's ID and passes a verification (return figures, an assessment ID, a letter PIN, or confirmation that no return was filed), then selects the authorized services and expiration date; access is immediate. source Public record

Recent and coming changes

• The 2027 tax preparer education content and registration application will be available in mid-November 2026, with notice through Individual Online Services source Public record

Commercial preparers must also post their Certificate of Registration, a price list and Publication 135.1 and give clients Publication 135. The mandate page gives preparing more than five New York tax documents in 2021 as an example of an earlier trigger that still applies; the 2025 test is more than 10 taxpayers.

Not confirmed: No dedicated practitioner hotline was found on the Department's tax professional or contact pages The exact list of online services under each TR-2000 category beyond those quoted from TR-2000.1

Rules for tax professionals in every state

Federal tax data sharing

29 IRS data-sharing agreements with agencies in New York, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by New York State Department of Labor source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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