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2027 Tax Deadlines for New York City Startups
For 2027 compliance planning, a New York City C-corporation should distinguish its federal return from New York State franchise tax and NYC Business Corporation Tax filings. Corporate estimated payments have their own rules, including potential March mandatory first installments and June, September, and December payments. Employers must separately monitor NYS-45 quarterly reporting. A startup’s operating loss does not by itself eliminate filing requirements or every state and city tax obligation.
File Form 941 for Q4 and the annual Federal Unemployment Tax Act (FUTA) return on Form 940 (both may be filed by February 10 if all deposits were made on time). Qualified small businesses claim the payroll tax R&D credit by attaching Form 8974 to Form 941. Use our calculator to estimate your possible research and development tax credit.
New York City startups should send Forms 1099-NEC to contractors ($2,000 or more in nonemployee compensation) and W-2s to employees, and file both with the IRS/SSA. Report nonemployee compensation on Form 1099-NEC (not 1099-MISC). A Form 8809 extension is not automatic for W-2s or 1099-NEC and is granted only in limited circumstances.
3tax events
Delaware Annual Franchise Report and franchise tax due. Your New York City startup will owe the lower of the authorized shares method (minimum $175) or the assumed par value capital method (minimum $400), plus a $50 annual report fee. Late filing penalty is $200 plus 1.5% monthly interest.
For New York City startups, ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if paper-filing (e-filing is due March 31). Paper filing is allowed only if you file fewer than 10 information returns in total. Applies to applicable large employers (50+ full-time equivalent employees) and employers with self-insured plans. File Form 8809 for a 30-day extension.
Deadline to furnish Forms 1095-B and 1095-C to employees (the January 31 deadline is automatically extended 30 days to March 2; no request is needed).
1tax event
ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if e-filing. E-filing is required if you file 10 or more information returns in total (including W-2s and 1099s). File Form 8809 for an automatic 30-day extension.
New York State and New York City estimated tax payments due for Q1 (NYS: mandatory first installment, Form CT-300; NYC: Form NYC-400).
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.
File the R&D Tax Credit Form 6765 with your tax return (Form 1120). Can extend to October 15 along with the return. We strongly recommend working with a qualified CPA to prepare this form: If your company is acquired, the buyer’s tax team will review the credit during due diligence.
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for 2026 (Employee Benefits).
2tax events
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 for Q1 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Quarterly NY State Payroll Taxes (Form NYS-45) due for Q2.
New York City startups can claim Research & Development Tax Credits on Form 941 for Q2 (attach Form 8974; the election is made on Form 6765 with your income tax return).
C Corp Form 1120 Tax Return final due date for New York City startups if an extension (Form 7004) was filed.
2tax events
Quarterly NY State Payroll Tax Return (Form NYS-45) due for Q3.
New York City startups can claim Research & Development Tax Credits on Form 941 for Q3 (attach Form 8974; the election is made on Form 6765 with your income tax refund).
1tax event
Delaware Quarterly Estimated Franchise Tax payment due. Pay 20% of your estimated annual amount (required if your annual franchise tax is $5,000 or more). The remainder is due with the annual report on March 1.
2tax events
New York State and New York City estimated corporate tax payments due for Q4 (NYS: Form CT-400; NYC: Form NYC-400).
File Form 941 for Q4 and the annual Federal Unemployment Tax Act (FUTA) return on Form 940 (both may be filed by February 10 if all deposits were made on time). Qualified small businesses claim the payroll tax R&D credit by attaching Form 8974 to Form 941. Use our calculator to estimate your possible research and development tax credit.
1 Feb 2027
New York City startups should send Forms 1099-NEC to contractors ($2,000 or more in nonemployee compensation) and W-2s to employees, and file both with the IRS/SSA. Report nonemployee compensation on Form 1099-NEC (not 1099-MISC). A Form 8809 extension is not automatic for W-2s or 1099-NEC and is granted only in limited circumstances.
1 Mar 2027
Delaware Annual Franchise Report and franchise tax due. Your New York City startup will owe the lower of the authorized shares method (minimum $175) or the assumed par value capital method (minimum $400), plus a $50 annual report fee. Late filing penalty is $200 plus 1.5% monthly interest.
1 Mar 2027
For New York City startups, ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if paper-filing (e-filing is due March 31). Paper filing is allowed only if you file fewer than 10 information returns in total. Applies to applicable large employers (50+ full-time equivalent employees) and employers with self-insured plans. File Form 8809 for a 30-day extension.
1 Mar 2027
Deadline to furnish Forms 1095-B and 1095-C to employees (the January 31 deadline is automatically extended 30 days to March 2; no request is needed).
31 Mar 2027
ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if e-filing. E-filing is required if you file 10 or more information returns in total (including W-2s and 1099s). File Form 8809 for an automatic 30-day extension.
New York State and New York City estimated tax payments due for Q1 (NYS: mandatory first installment, Form CT-300; NYC: Form NYC-400).
15 Apr 2027
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.
File the R&D Tax Credit Form 6765 with your tax return (Form 1120). Can extend to October 15 along with the return. We strongly recommend working with a qualified CPA to prepare this form: If your company is acquired, the buyer’s tax team will review the credit during due diligence.
15 Apr 2027
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for 2026 (Employee Benefits).
30 Apr 2027
Quarterly New York State Payroll Taxes (Form NYS-45) due for Q1.
30 Apr 2027
New York City startups can claim Research & Development Tax Credits on Form 941 for Q1 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Quarterly NY State Payroll Taxes (Form NYS-45) due for Q2.
2 Aug 2027
New York City startups can claim Research & Development Tax Credits on Form 941 for Q2 (attach Form 8974; the election is made on Form 6765 with your income tax return).
C Corp Form 1120 Tax Return final due date for New York City startups if an extension (Form 7004) was filed.
1 Nov 2027
Quarterly NY State Payroll Tax Return (Form NYS-45) due for Q3.
1 Nov 2027
New York City startups can claim Research & Development Tax Credits on Form 941 for Q3 (attach Form 8974; the election is made on Form 6765 with your income tax refund).
1 Dec 2027
Delaware Quarterly Estimated Franchise Tax payment due. Pay 20% of your estimated annual amount (required if your annual franchise tax is $5,000 or more). The remainder is due with the annual report on March 1.
15 Dec 2027
New York State and New York City estimated corporate tax payments due for Q4 (NYS: Form CT-400; NYC: Form NYC-400).
File Form 941 for Q4 and the annual Federal Unemployment Tax Act (FUTA) return on Form 940 (both may be filed by February 10 if all deposits were made on time). Qualified small businesses claim the payroll tax R&D credit by attaching Form 8974 to Form 941. Use our calculator to estimate your possible research and development tax credit.
New York City startups should send Forms 1099-NEC to contractors ($2,000 or more in nonemployee compensation) and W-2s to employees, and file both with the IRS/SSA. Report nonemployee compensation on Form 1099-NEC (not 1099-MISC). A Form 8809 extension is not automatic for W-2s or 1099-NEC and is granted only in limited circumstances.
01
Mar
2027
Delaware Annual Franchise Report and franchise tax due. Your New York City startup will owe the lower of the authorized shares method (minimum $175) or the assumed par value capital method (minimum $400), plus a $50 annual report fee. Late filing penalty is $200 plus 1.5% monthly interest.
For New York City startups, ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if paper-filing (e-filing is due March 31). Paper filing is allowed only if you file fewer than 10 information returns in total. Applies to applicable large employers (50+ full-time equivalent employees) and employers with self-insured plans. File Form 8809 for a 30-day extension.
Deadline to furnish Forms 1095-B and 1095-C to employees (the January 31 deadline is automatically extended 30 days to March 2; no request is needed).
31
Mar
2027
ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if e-filing. E-filing is required if you file 10 or more information returns in total (including W-2s and 1099s). File Form 8809 for an automatic 30-day extension.
New York State and New York City estimated tax payments due for Q1 (NYS: mandatory first installment, Form CT-300; NYC: Form NYC-400).
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.
File the R&D Tax Credit Form 6765 with your tax return (Form 1120). Can extend to October 15 along with the return. We strongly recommend working with a qualified CPA to prepare this form: If your company is acquired, the buyer’s tax team will review the credit during due diligence.
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for 2026 (Employee Benefits).
30
Apr
2027
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 for Q1 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Quarterly NY State Payroll Taxes (Form NYS-45) due for Q2.
New York City startups can claim Research & Development Tax Credits on Form 941 for Q2 (attach Form 8974; the election is made on Form 6765 with your income tax return).
C Corp Form 1120 Tax Return final due date for New York City startups if an extension (Form 7004) was filed.
01
Nov
2027
Quarterly NY State Payroll Tax Return (Form NYS-45) due for Q3.
New York City startups can claim Research & Development Tax Credits on Form 941 for Q3 (attach Form 8974; the election is made on Form 6765 with your income tax refund).
01
Dec
2027
Delaware Quarterly Estimated Franchise Tax payment due. Pay 20% of your estimated annual amount (required if your annual franchise tax is $5,000 or more). The remainder is due with the annual report on March 1.
15
Dec
2027
New York State and New York City estimated corporate tax payments due for Q4 (NYS: Form CT-400; NYC: Form NYC-400).
Note: Most states usually follow the federal calendar when setting state income tax return deadlines. The federal tax deadline in 2027 falls on April 15. The federal extension deadline for 2027 is October 15.
If you are a Delaware C-Corp New York funded startup that needs tax help,contact ustoday!
New York City’s Startup Community
New York City offers founders a broad customer base and a startup community spanning financial technology, enterprise software, health technology, and creative industries. Startup Genome ranks it the second-largest startup ecosystem in the world, and the NYC Economic Development Corporation reports that the city has the second-largest fintech startup ecosystem and a large cybersecurity cluster.
Cornell Tech, on Roosevelt Island, has launched more than 115 companies, and the city’s universities, investors, and corporate networks support companies building for domestic and international markets.
Total 31 Tax events for New York City in 2026
Click The Links To Learn More About These Filings And 2026
New York City Startup Tax Deadlines
File Form 941 for Q4 of the prior year and file annual Federal Unemployment Tax Act (FUTA) return on Form 940 (both may be filed by February 10 if all deposits were made on time). Qualified small businesses claim the payroll tax R&D credit by attaching Form 8974 to Form 941. Use our handy calculator to estimate your possible research and development tax credit.
2 Feb 2026
New York City startups should send Forms 1099-NEC to contractors ($600 or more in nonemployee compensation) and W2s to employees, and file both with the IRS/SSA. Report nonemployee compensation on Form 1099-NEC. A Form 8809 is not automatic for W-2s or 1099-NEC and is granted only in limited circumstances.
1 Mar 2026
Delaware Annual Franchise Report and franchise tax due. Your New York City startup will owe the lower of the authorized shares method (minimum $175) or the assumed par value capital method (minimum $400), plus a $50 annual report fee. Late filing penalty is $200 plus 1.5% monthly interest.
2 Mar 2026
For New York City startups, ACA Information Returns (Forms 1094-B/1095-B and 1094-C/1095-C) filings are due to the IRS if paper-filing (e-filing is due March 31). Paper filing is allowed only if you file fewer than 10 information returns in total. Applies to applicable large employers (50+ full-time equivalent employees) and employers with self-insured plans. File Form 8809 for a 30-day extension.
2 Mar 2026
Deadline to furnish Forms 1095-B and 1095-C to employees (the January 31 deadline is automatically extended 30 days to March 2; no request is needed).
31 Mar 2026
ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if e-filing. E-filing is required if you file 10 or more information returns in total (including W-2s and 1099s). File Form 8809 for an automatic 30-day extension.
New York State and New York City estimated tax payments due for Q1 (NYS: mandatory first installment, Form CT-300; NYC: Form NYC-400).
15 Apr 2026
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 October 15 (file Form 7004; tax owed is still due April 15). All New York City startups are required to file this Federal form by this deadline unless they file an extension.
File the R&D Tax Credit Form 6765 with your tax return (Form 1120). Can extend to October 15 along with the return. We strongly recommend working with a qualified CPA to prepare this form: if your company is acquired, the buyer’s tax team will review the credit during due diligence.
15 Apr 2026
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for prior year (Employee Benefits).
30 Apr 2026
Quarterly New York State Payroll Tax Return (Form NYS-45) due for Q1.
30 Apr 2026
New York City startups can claim Research & Development Tax Credits on Form 941 for Q1 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Quarterly NY State Payroll Taxes (Form NYS-45) due for Q2.
31 Jul 2026
New York City startups can claim Research & Development Tax Credits on Form 941 for Q2 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Quarterly NY State Payroll Taxes (Form NYS-45) due for Q3.
2 Nov 2026
New York City startups can claim Research & Development Tax Creditss on Form 941 for Q3 (attach Form 8974; the election is made on Form 6765 with your income tax return).
File Form 941 for Q4 of the prior year and file annual Federal Unemployment Tax Act (FUTA) return on Form 940 (both may be filed by February 10 if all deposits were made on time). Qualified small businesses claim the payroll tax R&D credit by attaching Form 8974 to Form 941. Use our handy calculator to estimate your possible research and development tax credit.
New York City startups should send Forms 1099-NEC to contractors ($600 or more in nonemployee compensation) and W2s to employees, and file both with the IRS/SSA. Report nonemployee compensation on Form 1099-NEC. A Form 8809 is not automatic for W-2s or 1099-NEC and is granted only in limited circumstances.
01
Mar
2026
Delaware Annual Franchise Report and franchise tax due. Your New York City startup will owe the lower of the authorized shares method (minimum $175) or the assumed par value capital method (minimum $400), plus a $50 annual report fee. Late filing penalty is $200 plus 1.5% monthly interest.
02
Mar
2026
For New York City startups, ACA Information Returns (Forms 1094-B/1095-B and 1094-C/1095-C) filings are due to the IRS if paper-filing (e-filing is due March 31). Paper filing is allowed only if you file fewer than 10 information returns in total. Applies to applicable large employers (50+ full-time equivalent employees) and employers with self-insured plans. File Form 8809 for a 30-day extension.
Deadline to furnish Forms 1095-B and 1095-C to employees (the January 31 deadline is automatically extended 30 days to March 2; no request is needed).
31
Mar
2026
ACA information returns (Forms 1094-B/1095-B and 1094-C/1095-C) are due to the IRS if e-filing. E-filing is required if you file 10 or more information returns in total (including W-2s and 1099s). File Form 8809 for an automatic 30-day extension.
New York State and New York City estimated tax payments due for Q1 (NYS: mandatory first installment, Form CT-300; NYC: Form NYC-400).
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 October 15 (file Form 7004; tax owed is still due April 15). All New York City startups are required to file this Federal form by this deadline unless they file an extension.
File the R&D Tax Credit Form 6765 with your tax return (Form 1120). Can extend to October 15 along with the return. We strongly recommend working with a qualified CPA to prepare this form: if your company is acquired, the buyer’s tax team will review the credit during due diligence.
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for prior year (Employee Benefits).
30
Apr
2026
Quarterly New York State Payroll Tax Return (Form NYS-45) due for Q1.
New York City startups can claim Research & Development Tax Credits on Form 941 for Q1 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Quarterly NY State Payroll Taxes (Form NYS-45) due for Q2.
New York City startups can claim Research & Development Tax Credits on Form 941 for Q2 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Quarterly NY State Payroll Taxes (Form NYS-45) due for Q3.
02
Nov
2026
New York City startups can claim Research & Development Tax Creditss on Form 941 for Q3 (attach Form 8974; the election is made on Form 6765 with your income tax return).
Find important local and city-specific startup tax deadlines here, including state and municipal filing dates, estimated payment deadlines, and key compliance requirements for major business hubs.
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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.
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Controller, CPA
Grew from a 2-person startup to a NASDAQ listed public company.
"The Kruze team helped us grow from a 2-person startup to a NASDAQ listed public company in 2 years. We wouldn't have gotten public without Kruze's support. Anyone thinking of launching a startup should make Vanessa their first call!"
