20 NYCRR § 6-4.1

Time for filing reports

Official textus-ny/regstax.ny.gov

(a) Reports must be filed at the times set forth in this section.

# (1)

Every calendar-year taxpayer, except a taxable DISC and a New York S corporation, must file its annual report on or before the 15th day of April following the close of its calendar year.

# (2)

Every fiscal-year taxpayer, except a taxable DISC, must file its annual report on or before the 15th day of the fourth month following the close of its fiscal year.

# (3)

Every taxpayer, except a taxable DISC, using a 52-53 week accounting period must file its report on or before the 15th day of the fourth month following the date on which its fiscal year is deemed to have ended.
A 52-53 week accounting period that ends within seven days from the last day of any calendar month will be deemed to have ended on the last day of that month.

# (4)

(i) Where a corporation that is not part of a Federal consolidated group becomes part of such a group on a day other than the first day of its Federal taxable year (determined without reference to its membership in the group), such taxpayer is required to file a Federal short period return for the period from the first day of its taxable year through the end of the day on which it becomes such a member. (26 CFR 1.1502-76(b) Section 6-1.2 (b)(1) of this Part requires, in such an instance, that the taxpayer file a short period report for purposes of article 9-A covering the period covered by the Federal short period return (to the extent that it is subject to article 9-A during that period). Where the due date for the Federal short period return is established pursuant to 26 CFR 1.1502-76(c)(1), or where the Federal short period return is required pursuant to 26 CFR 1.1502-76(c)(2) to be filed on or before the 15th day of the fourth month following the close of what would have been the taxpayer's Federal taxable year, determined without regard to such membership, then the due date for the article 9-A short period report shall be the due date for the Federal short period return. This provision does not apply in the case of Federal amended short period returns described in 26 CFR 1.1502-76(c)(2). The due date for the article 9-A amended report, for the same short period covered by such Federal amended return (to the extent that it is subject to article 9-A during such period), is prescribed by section 6-1.4 of this Part.
(ii) Where a taxpayer ceases to be part of a Federal consolidated group, including the case where it leaves one Federal consolidated group to join another, an article 9-A short period report is required to be filed, covering the period from the beginning of its taxable year for article 9-A purposes up to the date it leaves the group. Such report shall be filed on or before the 15th day of the fourth month following the close of its taxable year under article 9-A determined without regard to its cessation of membership in such Federal consolidated group.
(iii) Notwithstanding the provisions in subparagraphs (i) and (ii) of this paragraph, no short period report is required to be filed if the corporation remains in the same New York State combined group before and after the changes mentioned in such subparagraphs.

# (5)

In the case of an election made pursuant to IRC section 338, the old target (within the meaning of 26 CFR 1.338-10) may be required to file a final report that is a short period report. In such event, the corporation, if a taxpayer, must file a short period report for purposes of article 9-A covering the same period as the Federal short period return (to the extent that it is subject to article 9-A during such period). Such report shall be filed by the due date for the Federal short period return as prescribed by 26 CFR 1.338-10, except that this provision shall not apply to an amended return described in 26 CFR 1.338-10 as a deemed sale return. The due date for the article 9-A amended report, for the same short period covered by such Federal amended return (to the extent that it is subject to article 9-A during such period), is prescribed by section 6-1.4 of this Part.

# (6)

In the case of an S corporation termination year, the S short year and the C short year are treated as short taxable years but the due date of the report for the S short year is the same as the due date of the report for the C short year.

Source: official source document (DTF adopted rule text, December 2023 corporate reform)

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