Filing requirements
NY Tax Law § 660(a): $0 state fee + $199 service = $199 total. $199 dual election package; standalone NY CT-6 $149. Every shareholder signs CT-6 within two months and 15 days of the start of the tax year, usually March 15 for calendar-year entities. Federal election alone does not elect NY S treatment. Missing CT-6 can expose income to Article 9-A tax; NYC does not recognize S status for GCT. Review annual March 15 NY PTET Art. 24-A and NYC PTET Art. 24-B elections with a tax adviser; applicable SALT limits depend on year and taxpayer.
Official agency information