Check our 2026 Tax Deadlines For C-Corp Startups or Click for your customized tax compliance calendar by startup hub
In 2026, businesses in New York City have several important tax deadlines beyond the April 15th state and federal returns deadline. There are quarterly New York State and City estimated tax payment due dates, plus the January 31st NY State Payroll Form due date. The calendar below shares more important deadlines for New York companies in 2026.
Claim Research & Development Tax Credits on Form 941, and file annual Federal Unemployment Tax Act (FUTA) return on Form 940. Use our handy calculator to estimate your possible research and development tax credit.
New York City startups should send 1099s to contractors. Send W2s to employees and e-file 1099-MISC for non-employee compensation with the IRS. Or file Form 8809 for a 30-day extension to file W2s and 1099-MISC for non-employee compensation.
Delaware Annual Franchise Report filing deadline. Your New York City startup will pay a minimum of $400, which increases if you have significant funding.
For New York City startups, IRS ACA Compliance 1094-B, 1095-B, 1094-C, and 1095-C filings are due (if paper-filing, due April 1 if eFiling). File Form 8809 for a 30-day extension.
Send 1095-B and 1095-C forms to employees.
IRS 30-day automatic extension: provide Form 1095-B and Form 1095C to employees.
IRS ACA Compliance 1094-B, 1095-B, 1094-C, and 1095-C filings are due (e-file).
New York State General Business Corporation Franchise Tax Form CT-3 due. Can extend to October 15.
New York State and New York City estimated tax payments due for Q1.
C Corp Form 1120 Tax Return due. The Federal Form 1120 is the U.S. Corporation Income Tax Return, which the IRS has companies use to report their income, losses, credits, etc., and to figure the income tax liability of the corporation. Can extend the deadline to Oct. 15. All New York City startups are required to file this Federal form by this deadline unless they file an extension.
Federal Quarterly Estimated Tax 1st installment (first quarter 2026).
File the R&D Tax Credit Form 6765 with your tax return. Can extend to October 15. We strongly recommend working with a qualified CPA to prepare this form in conjunction with your Form 1120 if your company is going to be acquired by a major technology company, that company’s CFO will use a strong tax team to do due diligence on this.
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for 2025 (Employee Benefits).
Quarterly New York State Payroll Taxes Form NYS-45 due for Q1.
New York City startups can claim Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax. Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).
Federal Quarterly Estimated Tax 2nd installment (second quarter 2026).
Quarterly NY State Payroll Taxes Form NYS-45 due for Q2.
Claim Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax. Pay 20% of your estimated annual amount (if annual amount expected to exceed $5,000).
New York State and City of New York estimated tax payment due for Q3.
Federal Quarterly Estimated Tax 3rd installment (third quarter 2026).
New York State General Business Corporation Franchise Tax Form CT-3 final due date/deadline if extension was filed.
C Corp Form 1120 Tax Return final due date for New York City startups if extension was filed.
Claim your Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
New York State and New York City estimated tax payments due for Q4 (prior year).
Federal Quarterly Estimated Tax 4th installment (fourth quarter 2026).
Click The Links To Learn More About These Filings And 2026 New York City Startup Tax Deadlines
Federal Quarterly Estimated Tax 4th installment (fourth quarter 2025).
Claim Research & Development Tax Credits on Form 941, and file annual Federal Unemployment Tax Act (FUTA) return on Form 940. Use our handy calculator to estimate your possible research and development tax credit.
New York City startups should send 1099s to contractors. Send W2s to employees and e-file 1099-MISC for non-employee compensation with the IRS. Or file Form 8809 for a 30-day extension to file W2s and 1099-MISC for non-employee compensation.
Delaware Annual Franchise Report filing deadline. Your New York City startup will pay a minimum of $400, which increases if you have significant funding.
For New York City startups, IRS ACA Compliance 1094-B, 1095-B, 1094-C, and 1095-C filings are due (if paper-filing, due April 1 if eFiling). File Form 8809 for a 30-day extension.
Send 1095-B and 1095-C forms to employees.
IRS 30-day automatic extension: provide Form 1095-B and Form 1095C to employees.
IRS ACA Compliance 1094-B, 1095-B, 1094-C, and 1095-C filings are due (e-file).
New York State General Business Corporation Franchise Tax Form CT-3 due. Can extend to October 15.
New York State and New York City estimated tax payments due for Q1.
C Corp Form 1120 Tax Return due. The Federal Form 1120 is the U.S. Corporation Income Tax Return, which the IRS has companies use to report their income, losses, credits, etc., and to figure the income tax liability of the corporation. Can extend the deadline to Oct. 15. All New York City startups are required to file this Federal form by this deadline unless they file an extension.
Federal Quarterly Estimated Tax 1st installment (first quarter 2026).
File the R&D Tax Credit Form 6765 with your tax return. Can extend to October 15. We strongly recommend working with a qualified CPA to prepare this form in conjunction with your Form 1120 if your company is going to be acquired by a major technology company, that company’s CFO will use a strong tax team to do due diligence on this.
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for 2025 (Employee Benefits).
Quarterly New York State Payroll Taxes Form NYS-45 due for Q1.
New York City startups can claim Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax. Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).
New York State and City of New York estimated tax payments due for Q2.
Federal Quarterly Estimated Tax 2nd installment (second quarter 2026).
Quarterly NY State Payroll Taxes Form NYS-45 due for Q2.
Claim Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax. Pay 20% of your estimated annual amount (if annual amount expected to exceed $5,000).
New York State and City of New York estimated tax payment due for Q3.
Federal Quarterly Estimated Tax 3rd installment (third quarter 2026).
New York State General Business Corporation Franchise Tax Form CT-3 final due date/deadline if extension was filed.
C Corp Form 1120 Tax Return final due date for New York City startups if extension was filed.
Quarterly NY State Payroll Taxes Form NYS-45 due for Q3.
Claim your Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
New York State and New York City estimated tax payments due for Q4 (prior year).
Federal Quarterly Estimated Tax 4th installment (fourth quarter 2026).
Quarterly New York State Payroll Taxes Form NYS-45 deadline for prior year Q4.
NY Biennial Statement for Corporations (every two years in the month of original Application for Authority with New York State).
Note: Most states usually follow the federal calendar when setting state income tax return deadlines. The federal tax deadline in 2026 falls on April 15. The federal extension deadline for 2026 is October 15.
How Much Does a Startup Tax Return Cost? Try Kruze Consulting’s Tax Preparation Pricing Tool.
If you are a Delaware C-Corp New York funded startup that needs tax help, contact us today!
NEW YORK CITY, STARTUPS AND TAXES
New York City remains a global leader in finance, business, and innovation in 2026, with a startup ecosystem ranked #2 worldwide and valued at more than $620 billion. The tech sector includes over 25,000 startups across fintech, AI, healthtech, climate, and creative industries, supported by upwards of 100 accelerators, nearly 200 co-working spaces, and a solid network of incubators and innovation hot spots. Major public–private investment initiatives and university partnerships drive continued sector expansion, with Brooklyn and Queens showing especially strong growth rates since 2015.
Fueling this ecosystem are NYC’s unparalleled assets: more than 120 universities, including NYU, Columbia, and Cornell Tech, over 238 tech education and training organizations, and a talent pool speaking over 200 languages. The city’s share of U.S. venture capital deals regularly exceeds 15%, with annual startup investment totaling more than $35 billion, much of it flowing into AI, fintech, and healthtech.
Startup compliance in NYC centers around the New York State Department of Taxation and Finance and the New York City Department of Finance, with required federal, state, and quarterly payroll filings. For 2026, key tax deadlines include the April 15th state and federal returns, quarterly estimated payments, and mandated payroll filings throughout the year. Founders should also review a range of New York-based tax credits, including the New York Life Sciences Research and Development credit for eligible biotech ventures.
NYC’s dynamic, diverse, and resource-rich ecosystem continues to set the bar for ambitious startup founders looking to scale globally and access world-class talent and investment opportunities in 2026.
In 2026, businesses in New York City have several important tax deadlines beyond the April 15th state and federal returns deadline. There are quarterly New York State and City estimated tax payment due dates, plus the NY State Payroll Form due date. The calendar above shares more important deadlines for New York companies in 2026.
There are various tax credits that NY-based companies should consider. While not many venture-backed startups will be eligible for it, the New York Life Sciences Research and Development credit is one to ask your CPA about if you have biotech operations in New York.
2025 startup tax deadlines are supplied for reference purposes only, and should not be used when making decisions in 2026 or beyond. Always consult your tax professional, and see our disclaimer below.
Click The Links To Learn More About These Filings And 2025 New York City Startup Tax Deadlines
New York State and New York City estimated tax payments due for Q4 (prior year).
Claim Research & Development Tax Credits on Form 941, and file annual Federal Unemployment Tax Act (FUTA) return on Form 940. Use our handy calculator to estimate your possible research and development tax credit.
Delaware Annual Franchise Report filing deadline. Your New York City startup will pay a minimum of $400, which increases if you have significant funding.
IRS 30-day automatic extension: provide Form 1095-B and Form 1095C to employees.
New York State General Business Corporation Franchise Tax Form CT-3 due. Can extend to October 15.
New York State and New York City estimated tax payments due for Q1.
C Corp Form 1120 Tax Return due. The Federal Form 1120 is the U.S. Corporation Income Tax Return, which the IRS has companies use to report their income, losses, credits, etc., and to figure the income tax liability of the corporation. Can extend the deadline to Oct. 15. All New York City startups are required to file this Federal form by this deadline unless they file an extension.
Federal Quarterly Estimated Tax 1st installment (first quarter 2024).
File the R&D Tax Credit Form 6765 with your tax return. Can extend to October 15. We strongly recommend working with a qualified CPA to prepare this form in conjunction with your Form 1120 if you are a high-growth startup – if your company is going to be acquired by a major technology company, that company’s CFO will use a strong tax team to do due diligence on this.
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for 2023 (Employee Benefits).
Quarterly New York State Payroll Taxes Form NYS-45 due for Q1.
New York City startups can claim Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax. Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).
Federal Quarterly Estimated Tax 2nd installment (second quarter 2024).
New York State and City of New York estimated tax payments due for Q2.
Quarterly NY State Payroll Taxes Form NYS-45 due for Q2.
Claim Research & Development Tax Credits on Form 941 .
Delaware Quarterly Estimated Franchise Tax. Pay 20% of your estimated annual amount (if annual amount expected to exceed $5,000).
Federal Quarterly Estimated Tax 3rd installment (third quarter 2024).
New York State and City of New York estimated tax payment due for Q3.
New York State General Business Corporation Franchise Tax Form CT-3 final due date/deadline if extension was filed.
C Corp Form 1120 Tax Return final due date for New York City startups if extension was filed.
Quarterly NY State Payroll Taxes Form NYS-45 due for Q3.
Claim your Research & Development Tax Credits on Form 941.
Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
New York State and NYC estimated tax payment deadline for Q4.
Federal Quarterly Estimated Tax 4th installment (fourth quarter 2024).
Quarterly New York State Payroll Taxes Form NYS-45 deadline for prior year Q4.
NY Biennial Statement for Corporations (every two years in the month of original Application for Authority with New York State).
View tax compliance dates for Austin, Boston, New York City, Palo Alto, San Francisco, Santa Monica, Seattle, Washington DC, Atlanta, Salt Lake City, Mountain View, Chicago, Dallas, Miami, and San Jose
How Much Does a Startup Tax Return Cost? Try Kruze Consulting's Tax Preparation Pricing Tool.
How much can your startup save in payroll taxes? Estimate your R&D tax credit using our free calculator.
Every startup is different and so are its tax compliance needs. This is only a guideline. Please consult your tax professional. IRS Circular 230 Disclaimer: To ensure compliance with IRS Circular 230, any U.S. federal tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer. Copyright © Kruze Consulting
Check our 2026 Tax Deadlines For C-Corp Startups or Click for your customized tax compliance calendar by startup hub
Concerned about your 2026 Tax Deadlines?
We've done the work for you with these 2026 Tax Compliance Calendars.
We've built our practice by using best of breed accounting software. Leveraging technology allows us to be more efficient with our time, which saves our clients lots of money. And it frees us up to focus on higher value add activities.
CFO services, bookkeeping, annual taxes, expense reports, payroll, benefits: we've got you covered. Custom tailored dashboards are provided weekly or monthly, depending on your preference.
We focus on angel and venture backed Delaware C-Corps. It’s our niche. We service startups in San Francisco, New York City, Los Angeles, and Chicago.
We’re not just about churning out financials, we want to meet in person and talk about where you are now and where you'd like to be. We've found that one of the biggest factors in making a startup successful is their network. We're in this together.
We build financial models that have been used to pitch (and secure millions in funding) from premier VC firms and top angel investors. We also provide 409A valuations, KPI dashboards, cap table management, venture debt consulting, budgeting, and much more.
Founder & CEO, Vanessa Kruze, is a CPA, Deloitte Tax alumni, and former Controller of a 120+ FTE startup. Our Staff Accountants and Controllers come from the Big 4 and venture backed startups.
Information for Every Startup
Sign up with your email and get valuable information delivered right to your inbox.
