20 NYCRR § 6-4.4
Place for filing reports
Reports must be filed electronically or mailed to the address provided in the most recent report instructions or on the New York State Department of Taxation and Finance website. Every corporation must file electronically if it:
# (1)
prepares tax documents without the assistance of a tax professional;
# (2)
uses approved e-file tax software or a computer to prepare, document, or calculate its report, extension, mandatory first installment or estimated tax payment; and
# (3)
has broadband internet access.
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (18 sections)
- 6-1.1 · Corporations required to file reports
- 6-1.2 · Short period reports
- 6-1.3 · Reports where Federal income is changed
- 6-1.4 · Amended Federal return
- 6-2.1 · General
- 6-2.2 · Capital stock requirement
- 6-2.3 · Unitary business requirement
- 6-2.4 · Combined group composition
- 6-2.5 · Filing combined reports
- 6-2.6 · Corporations prohibited from filing a combined report
- 6-2.7 · Commonly owned group election
- 6-2.8 · Other rules
- 6-3.1 · Form of reports
- 6-3.2 · Form of reports on combined basis
- 6-4.1 · Time for filing reports
- 6-4.2 · Time for filing reports of corporations ceasing to exercise…
- 6-4.3 · Extension of time for filing reports
- 6-4.4 · Place for filing reports