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Election to be Treated as a New York S Corporation


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.

NYS Department of Taxation and Finance

W.A. Harriman Campus
Albany, NY 12227
Phone (518) 485-6027
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