Local tax guides for Long Island
Start with the tax question you need to resolve. These guides explain where to find official instructions and what records or questions to prepare before contacting a professional.
Business taxes and records
Small-business accounting on Long Island: books, sales tax and local records
Start with your entity, activities and Nassau or Suffolk operating locations. New York sales-tax accounts, monthly bookkeeping and local business requirements need a clearly assigned scope.
Long Island sales tax for businesses: Nassau, Suffolk and New York resources
Use New York’s official address lookup and taxable-sales guidance. Long Island is a region, not a single sales-tax authority or one rate for every transaction.
Property taxes and records
Long Island property tax: Nassau assessments, Suffolk towns and payment resources
Start by identifying Nassau or Suffolk County, the municipality, parcel and tax year. Nassau County assessment resources and Suffolk town assessment/payment routes are different.
Personal and estate tax records
New York estate and inheritance tax: Long Island filing and executor records
Long Island estates use New York State estate-tax rules and the appropriate county court for probate. State filing can be required even when no federal estate return is due to the IRS.
New York retirement income tax: Long Island pensions and Social Security
New York treats Social Security, certain government pensions and other qualifying pension income differently. The state exclusions do not make all retirement distributions tax-free federally or for every recipient.
Personal income and sale records
New York capital gains tax: Long Island sale and filing guide
New York residents pay state income tax on all income; nonresidents pay on New York-source income, including income from New York real property. Selling Long Island property after moving out of state can still require a New York return.
Vehicle purchases and registration
New York vehicle sales tax: Long Island buying and registration guide
Long Island is not one sales-tax jurisdiction. New York’s motor-vehicle bulletin provides a special residence-jurisdiction rule when the purchaser gives the seller a properly completed DTF-820 certificate.
State income and filing
New York income tax: rates and Long Island filing questions
For tax year 2025, New York’s selector distinguishes IT-201 resident returns from IT-203 nonresident/part-year returns. It then directs filers to a tax table, a rate schedule or a separate tax computation based on income.