Deadline page • Updated 2026
New York S-corporation franchise return: due March 15
Amount: $25–$4,500 fixed dollar minimum. File via CT-3-S (C-corps: CT-3 by April 15) by March 15. Miss it: Late-filing + interest.
Quick answers
- When is the New York S-corporation franchise return due?
- March 15, via CT-3-S (C-corps: CT-3 by April 15). Amount $25–$4,500 fixed dollar minimum. Late penalty: Late-filing + interest.
- Who has to file the New York S-corporation franchise return?
- Corporations with a New York S election doing business in New York (C-corporations file Form CT-3 a month later, by April 15).
How to file, step by step
- Compute New York receipts to find the fixed dollar minimum ($25 to $4,500).
- Complete Form CT-3-S and the shareholder schedules.
- File electronically (required for most preparers) and pay the minimum.
- Extend with Form CT-5.4 if needed: payment is still due March 15.
What to file
Submit CT-3-S (C-corps: CT-3 by April 15) with $25–$4,500 fixed dollar minimum on or before March 15. Extensions extend filing where offered — never payment.
If you miss it
Late-filing + interest. Set a recurring reminder a month early — most of these penalties are automatic and non-waivable for reasonable cause you could have calendared.
Full walkthrough
The complete rules, worked examples, and penalty details are in New York Article 9-A. For every other date in the year, see the 2026 compliance calendar.
Other deadlines
Sources
- FTB / Division of Corporations / SOS / Comptroller deadline schedules (see 2026 calendar guide)