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If you are looking for a deep dive (a "paper") on how these taxes work, these official handbooks are the best resources:
: The Corporation Tax Modernized E-File Handbook , which details the technical requirements for filing and recent changes for the 2025 tax year.
The most "interesting" aspect for filers currently is the . Primary Corporation Tax Forms
: For forms that still allow manual entry, the NYS DTF website provides enhanced fill-in versions that automate basic math to reduce errors.
: Previously used for certain tax payments, these are no longer supported for paper processing as of recent tax years.