1120-NY ELF: Penalty for not electronically filing a return

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If you don’t file and pay electronically when required to do so, the department will impose penalties on both you and your clients.

A $50 per tax document or payment penalty applies to all other taxpayers.

  • A paper document is subject to the penalty imposed for that tax type for failure to file a return or report.
  • Any overpayment claimed on a paper tax document that was required to be electronically filed will not be eligible to receive interest until the document is filed electronically.

Related topic: 1120 New York frequently asked questions

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