20 NYCRR § 7-2.1
Requirement of declaration
# (a)
Every taxpayer subject to the tax imposed by article 9-A must make a declaration of its estimated tax for the current taxable year if such estimated tax can reasonably be expected to exceed $1,000 for the taxable year.
# (b)
The declaration required by this section must cover a calendar-year accounting period if the taxpayer files its report on the basis of a calendar year, or a full fiscal year if the taxpayer files its report on the basis of a fiscal year, unless a declaration for a short period is required. No declaration may be made for a period of more than 12 months.
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (18 sections)
- 7-1.1 · Time for payment of tax
- 7-1.2 · Properly estimated tax
- 7-1.3 · Cessation tax
- 7-2.1 · Requirement of declaration
- 7-2.2 · Amendments of declaration
- 7-2.3 · Report as declaration or amendment
- 7-2.4 · Short periods
- 7-2.5 · Time for filing declaration of estimated tax for short taxable…
- 7-2.6 · Extension of time for filing declaration of estimated tax
- 7-3.1 · General
- 7-3.2 · Definitions
- 7-3.3 · First installment of estimated tax for certain taxpayers
- 7-3.4 · Other installments of estimated tax
- 7-3.5 · Impact of amendments of declaration on estimated payments
- 7-3.6 · Application of installments based on preceding and second…
- 7-3.7 · Short taxable years
- 7-3.8 · Extension of time
- 7-3.9 · Payments of installments in advance