NY A10266

Accelerates the tax return filing deadline for unincorporated businesses classified as partnerships from the 15th day of the fourth month to the 15th day of the third month following the close of a taxable year, effective for taxable years beginning on or after January 1, 2016.

Maintains the original filing deadline of the 15th day of the fourth month for non-partnership unincorporated businesses and decedents' returns.

Shifts the deemed payment date for prepaid taxes and estimated tax payments to the 15th day of the third month (instead of the fourth month) for partnerships with taxable years beginning on or after January 1, 2016.

Preserves filing deadline rules for non-partnership unincorporated businesses and decedents' fractional year returns under prior law.

Takes effect immediately upon enactment.