NYS C Corporation Estimated Taxes

Even though the due date for C corporation tax returns is now April 18 for calendar-year entities, New York State still requires such C corporations to make their first quarter estimated tax payments on or before March 15.  New York State announced a new Form CT-300 for this purpose.  The payment must be made by bank debit.  Similarly, calendar-year C corporations that file New York City general corporation tax returns must also make their first quarter estimated tax payments on March 15.