Filing Information

All businesses whether incorporated or unincorporated operating in New York City must pay the appropriate business taxes.

Finance provides general business tax information, mailing instructions and late filing procedures. You can also find information on specific filing requirements, deadlines, tax rates, and other important information for each tax type.  

Mailing Instructions
Penalties and Procedures for Late Filing and/or
Late Payment of Business Taxes
Payment Plans

Mailing Instructions
Mail business tax returns and related payments to the address or P.O. Box shown on the return. If you use a private carrier like Federal Express or United Parcel (UPS) please submit returns and payments to: 

NYC Tax Processing Center
101 Enterprise Drive
Kingston, NY 12401-7401

Penalties and Procedures for Late Filing and/or Late Payment of Business Taxes

Late Filing Penalty
A five to twenty-five percent (5% to 25%) penalty is added to the net tax owed if your annual return is late.  If the return is filed more than 60 days late, you will be assessed a late filing penalty.

Late filing and/or late payment penalties may be abated if there is reasonable cause for the delinquency. A written request for abatement, citing the relevant facts and circumstances, is required. 

Billing Procedures
Taxpayers who fail to pay will receive a Notice of Tax Due.  If payment is not made a Notice and Demand for Payment Due will be sent.  If the notices go unanswered, the case will be referred to Finance's Collections Division.  Please contact them with any questions or disputes. 

 
Related Information:
Business Tax Forms, Tax Types & Descriptions