This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form.An overview of New York State taxes for small businesses, what to expect to pay if you operate in the state, and a guide to calculate them. This bulletin explains the sales tax filing requirements for quarterly, partquarterly (monthly), and annual filers, including the Efile mandate. First, if client takes out money during the year, they should report salary during the year. Being an S-Corp owner can complicate the mortgage process, but it doesn't disqualify you from getting a home loan. Gather all information required to complete the form. Have a valid form of payment. What are the requirements for a Form 2553 late filing S corporation election? New York has some of the highest sales and property tax rates in the country, though rates vary depending on where you live within the state.