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Mandatory first installment (MFI) and estimated tax rules have changed for tax years beginning on or after January 1, 2026. Fewer taxpayers are now required to make estimated payments during the tax year.
Under Article 9-A, the threshold at which C corporations must make MFI and quarterly estimated tax payments has increased from $1,000 to $5,000. Article 9-A New York S corporations no longer need to make MFI or estimated tax payments.
For more information, see Estimated tax requirements for corporations.
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