Election to be Treated as a New York S Corporation

About

State Taxation and Finance, Department of

A business can register as an "S corporation" for filing New York State taxes.

The filing allows individual shareholders to report corporate income on their own tax returns. All shareholders must agree to file. Businesses must also be registered as a S corporation with the federal government. Click the following link to learn about Election by a Small Business Corporation..

Businesses should consult an attorney or accountant for help with filing requirements.

Additional resources

Election by a Federal S Corporation to be Treated as a New York S Corporation - Instructions (PDF)

Election by a Federal S Corporation to be Treated as a New York S Corporation (CT-6) (PDF)

NYS Information on Electing to be Treated as an S Corporation

Corporation Tax Resource Center

NYS Department of Taxation and Finance

Address
W.A. Harriman Campus

Albany NY 12227

Website http://www.tax.ny.gov

Phone (518) 485-6027