Check our 2025 Tax Deadlines For C-Corp Startups or Click for your customized tax compliance calendar by startup hub
In 2025, 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 2025.
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 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).
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).
Note: Most states usually follow the federal calendar when setting state income tax return deadlines. The federal tax deadline in 2025 falls on April 15. The federal extension deadline for 2025 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 is acknowledged as the world capital for finance and business. New York City’s tech ecosystem is home to more than 9,000 startups, and has more than 100 incubators, according to Tech:NYC. New York was second only to California in startup investment in 2022, boasting $29.2 billion invested in over 2,000 startups. New York City boasts a deep talent pool, with more than 120 universities, and 238 tech education and training organizations across the five boroughs.
The most important taxing authorities for companies in New York City are:
In 2025, 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 2025.
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.
2024 startup tax deadlines are supplied for reference purposes only, and should not be used when making decisions in 2025 or beyond. Always consult your tax professional, and see our disclaimer below.
Click The Links To Learn More About These Filings And 2024 New York City Startup Tax Deadlines
New York State and New York City estimated tax payments due for Q4 (prior year).
Federal Quarterly Estimated Tax 4th installment (fourth quarter 2023).
Quarterly New York State Payroll Taxes Form NYS-45 deadline for prior year Q4.
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.
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.
IRS 30-day automatic extension: provide Form 1095-B and Form 1095C to employees.
Delaware Annual Franchise Report filing deadline. Your New York City startup will pay a minimum of $400, which increases if you have significant funding.
New York State and New York City estimated tax payments due for Q1.
New York State General Business Corporation Franchise Tax Form CT-3 due. Can extend to October 15.
Due date for New York City startup employees to make contributions to Individual Retirement Accounts (IRAs) for 2023 (Employee Benefits).
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.
Federal Quarterly Estimated Tax 1st installment (first quarter 2024).
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.
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.
NYC Business Registration check for current status.
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 2024).
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 2024).
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.
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 2025 Tax Deadlines For C-Corp Startups or Click for your customized tax compliance calendar by startup hub
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