N.Y. Tax Law Section 213-A
Declaration of estimated tax

--(a) Requirement of declaration.--Every taxpayer subject to the tax imposed by § 209 (Imposition of tax)section two hundred nine of this chapter shall make a declaration of its estimated tax for the current privilege period, containing such information as the commissioner of taxation and finance may prescribe by regulations or instructions, if such estimated tax can reasonably be expected to exceed one thousand dollars. If a taxpayer is subject to the tax surcharge imposed under § 209-B (Metropolitan transportation business tax surcharge)section two hundred nine-B of this article and such taxpayer’s estimated tax under § 209 (Imposition of tax)section two hundred nine of this article can reasonably be expected to exceed one thousand dollars, such taxpayer shall also make a declaration of its estimated tax surcharge for the current privilege period.

(b)

Definition of estimated tax and estimated tax surcharge.--The terms “estimated tax” and “estimated tax surcharge” mean the amounts which a taxpayer estimates to be the tax or tax surcharge imposed by section two hundred nine or two hundred nine-B, respectively, of this chapter for the current privilege period, less the amount which it estimates to be the sum of any credits allowable against the tax or tax surcharge, respectively.

(c)

Time for filing declaration.--A declaration of estimated tax and a declaration of estimated tax surcharge shall be filed on or before June fifteenth of the current privilege period in the case of a taxpayer which reports on the basis of a calendar year, except that if the requirements of subdivision (a) are first met:

(1)

after May thirty-first and before September first of such current privilege period, the declaration shall be filed on or before September fifteenth, or

(2)

after August thirty-first and before December first of such current privilege period, the declaration shall be filed on or before December fifteenth.

(d)

Amendments of declaration.--A taxpayer may amend a declaration under regulations of the tax commission.

(e)

Report as declaration.--If, on or before February fifteenth of the succeeding year in the case of a taxpayer which reports on the basis of a calendar year, a taxpayer files its report for the year for which the declaration is required, and pays therewith the balance, if any, of the full amount of the tax or tax surcharge shown to be due on the report, (i) such report shall be considered as its declaration if no declaration was required to be filed during the calendar or fiscal year for which the tax or tax surcharge was imposed, but is otherwise required to be filed on or before December fifteenth pursuant to subdivision (c), (ii) such report shall be considered as the amendment permitted by subdivision (d) to be filed on or before December fifteenth if the tax or tax surcharge shown on the report is greater than the estimated tax or estimated tax surcharge, as the case may be, shown on a declaration previously made.

(f)

Fiscal year.--This section shall apply to privilege periods of twelve months other than a calendar year by the substitution of the months of such fiscal year for the corresponding months specified in this section.

(g)

Short privilege period.--If the privilege period for which a tax or tax surcharge is imposed by section two hundred nine or two hundred nine-B, respectively, of this chapter is less than twelve months, every taxpayer required to make a declaration of estimated tax or a declaration of estimated tax surcharge for such privilege period shall make such a declaration in accordance with regulations of the commissioner of taxation and finance.

(h)

Extension of time.--The tax commission may grant a reasonable extension of time, not to exceed three months, for the filing of any declaration required pursuant to this section, on such terms and conditions as it may require.

Source: Section 213-A — Declaration of estimated tax, https://www.­nysenate.­gov/legislation/laws/TAX/213-A (updated Sep. 22, 2014; accessed Dec. 21, 2024).

208
Definitions 209
Imposition of tax 209‑B
Metropolitan transportation business tax surcharge 209‑C
Gift for fish and wildlife management 209‑D
Gift for breast cancer research and education 209‑E
Gift for prostate and testicular cancer research and education 209‑F
Gift for the World Trade Center memorial foundation 209‑G
Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention 209‑H
Gift for honor and remembrance of veterans 209‑I
Gift for women’s cancers education and prevention 209‑J
Gift for New York state veterans’ homes 209‑K
Gift to the love your library fund 209‑L
Gift for ALS research and education 209‑L*2
Gift for lupus education and prevention 209‑L*3
Gift for military families 209‑M
Gift for leukemia, lymphoma and myeloma research, education and treatment 209‑M*2
Gift for home delivered meals for seniors 209‑N
Retired and rescued thoroughbred race horse aftercare 209‑O
Retired and rescued standardbred race horse aftercare 209‑P
Gift for Lyme and tick-borne diseases education, research and prevention 209‑Q
Gift for diabetes research and education 210
Computation of tax 210‑A
Apportionment 210‑B
Credits 210‑C
Combined reports 211
Reports 213
Payment and lien of tax 213‑A
Declaration of estimated tax 213‑B
Payments on account of estimated tax 216
Collection of taxes 217
Penalties 218
Deposit and disposition of revenue 219
Limitation of time 219‑A
Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
Green check means up to date. Up to date

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 213-A’s source at nysenate​.gov

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