Overview
New York part-quarterly filing is a filing frequency that requires certain sellers to file both monthly returns and a quarterly reconciliation form. Part-quarterly filers pay estimated tax monthly throughout the quarter, then true up with a full accounting at the end of each quarter. This filing structure — and the PrompTax prepayment calculation that may accompany it — is a common source of confusion for sellers filing in New York.
Monthly and quarterly return forms
Part-quarterly filers in New York must file two types of returns each quarter. New York's quarters are offset by 2 months relative to the calendar quarters (i.e., Dec-Feb, Mar-May, Jun-Aug, Sept-Nov).
- ST-809 (monthly return) — Filed each month throughout the quarter, the ST-809 is the monthly sales tax return for part-quarterly filers. Anrok uses the "long method" on the ST-809 to report and remit the actual tax due for that month. Because the ST-809 covers each individual month within the quarter, it must be filed for every month in the period.
- ST-810 (quarterly reconciliation) — Filed at the end of each quarter, the ST-810 is a summary return that accompanies the monthly ST-809 filings. It provides a detailed locality-by-locality breakdown of gross sales and tax due for the full quarter, reconciling the monthly estimates against actual tax liability.
Note
If Anrok is taking over your New York returns in the middle of a quarter, you must set the Tax Calculation date to the first day of the quarter so that Anrok can report the full quarter's transactions on the ST-810.
PrompTax prepayments
Instead of the monthly ST-809 returns, New York's PrompTax program requires qualifying sellers to make mid-month prepayments of sales tax. New York offers two methods for calculating the prepayment amount, as described in the PrompTax instructions.
- Actual method — At least 90% of your actual tax liability from days 1 through 22 of the current month. This method requires knowing your real transaction data for that window before the prepayment deadline.
- Estimated method — At least 75% of one-third of your liability for the comparable quarter of the preceding year. This method uses historical data and does not require current-month transaction data at the time of filing.
Not all part-quarterly (monthly) filers are required to use PrompTax. For a full overview of New York filing frequencies, see the New York filing requirements bulletin.
How Anrok calculates PrompTax prepayments
Because the actual method requires transaction data through day 22 before Anrok can generate the prepayment, the timeline does not allow Anrok to use it reliably. Anrok therefore uses the estimated method for PrompTax prepayment calculations. The calculation varies depending on where in the month the prepayment falls.
- 1st–22nd of the month — Anrok applies the estimated method: 75% of one-third of your liability for the comparable quarter of the preceding year.
- 23rd through end of month — Anrok uses your actual transactions for the current period filtered for New York to calculate the prepayment amount.
Note
If you prefer to use the actual method or need to adjust the prepayment amount, you can override Anrok's calculation using the Set prepayment amount button on the return. This must be done before the prepayment is auto-approved on the 8th of the month. See Edit prepayment amounts on returns.