| Quarter | Reporting Period | Return Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 30 |
| Q2 | April 1 – June 30 | July 31 |
| Q3 | July 1 – September 30 | October 31 |
| Q4 | October 1 – December 31 | January 31 (next year) |
Filing Frequency Categories
| Category | Filing Frequency | Who It Applies To |
|---|---|---|
| Quarterly | Every 3 months | Most filers |
| Monthly | Every month | Required for those with >5,000 NY miles/month |
| Annually | Once per year | Small operators (rare – must be authorized by NYS) |