NYC’s Business Tax e-File (BTeF)
NEW for Tax Year 2011: This year New York City is allowing certain Unincorporated Business Tax Individual (UBTI) filers to file their returns electronically. Any taxpayer who is required to file an NYC-202 or NYC-202S and who uses their SSN as their tax identification number may file using NYC’s Business Tax e-File program. Note: if you are required to file the NYC-202 but use your Federal EIN as your tax identification number, you may not participate in this program at this time. This generally applies to estates, trusts, and some LLCs. |
Frequently Asked Questions (FAQs)
Mandated Electronic Filing for Tax Years 2010 and 2011 for Certain GCT and UBT Business Taxes: Beginning January 1, 2011, electronic filing is required for tax preparers and business that self-file 100 or more NYC returns. If you fall under this mandate, the following Business Tax forms must be filed and paid electronically: NYC-3L, NYC-4S, NYC-4SEZ, NYC-204, NYC-204EZ, and NYC-EXT.
Mandated Electronic Filing for Business Taxes FAQs
The New York City Department of Finance continues to participate in the IRS Fed/State 1120 Corporation Tax e-file program. This allows New York City corporations and businesses to electronically file both their federal and NYC business tax returns together.
Business Tax Filers (Taxpayer)
New York City is currently offering tax return e-filing for General Corporate Tax filers (GCT), Unincorporated Business Tax (UBT) partnership filers, and certain Unincorporated Business Tax (UBTI) individual filers.
Tax Year 2011
Tax Year 2010
Tax Year 2009
Business Tax Filers (Practitioners)
The City of New York Department of Finance would like to partner with the software industry to encourage electronic filing of New York City General Corporate Tax (GCT) and Unincorporated Business Tax (UBT) partnership returns and certain Unincorporated Business Tax (UBTI) individual returns.
Tax Year 2011
Tax Year 2010
Tax Year 2009
Software Developers
Finance would like to join with practitioners and the software industry to encourage electronic filing of New York City General Corporate Tax (GCT), Unincorporated Business Tax (UBT) partnership and certain Unincorporated Business Tax (UBTI) individual returns.
Tax Year 2011
Tax Year 2010
Tax Year 2009
Most Common Errors on Last Year's e-Filed Returns

Contact Information
Email NYC Business Tax e-File (BTeF)