2011 Business Tax Filers (Taxpayer)

New York City is currently offering business tax return e-filing for General Corporate Tax filers (GCT) and Unincorporated Business Tax (UBT) partnership filers, and Unincorporated Business Tax Individual (UBTI) filers.

Eligibility
Exclusions
Certified Vendors
Current Forms
Disclaimer
Frequently Asked Questions (FAQs)

Eligibility
Except for certain exemptions, the General Corporation Tax is imposed on all domestic and foreign corporations that are engaged in any of the following four activities in New York City during their calendar or fiscal year:

• Doing business;
• Employing capital;
• Owning or leasing property, in a corporate or organized capacity; or
• Maintaining an office

New York City does not recognize federal or New York State "S Corporation" elections. S Corporations are subject to this tax. Furthermore, beginning in 1996, an association or publicly traded partnership that is taxable as a corporation for federal income tax purposes is treated as a corporation for the purpose of this tax.

If a corporation is not subject to the tax, but it has an officer, employee, agent, or other representative within the five boroughs, it must nevertheless file Form NYC-245, the Activities Report for Corporations.

The Unincorporated Business Tax is imposed on unincorporated entities and individuals carrying on business wholly or partly within New York City.

Exclusions
Note: The City of New York is not responsible for the contents of any off-site pages referenced through links or otherwise.

NYC follows the IRS guidelines for Modernized e-File (MeF) exclusions (refer to IRS Publication 4164).

In addition to the IRS guidelines, NYC returns meeting any of the following criteria may not be e-filed with New York City:

• Pending EIN (refer to IRS guidelines )
• Returns filed for a tax liability period beginning prior to January 1, 2009
• Combined filers: Tax filers required to submit NYC-3A may not file electronically
• Individual Unincorporated Business Tax filers who use their Federal EIN as their taxpayer identification number when filing NYC returns

Certified Vendors
Electronic Return Originators (ERO’s) authorized by the IRS to e-File federal Corporation tax are also authorized to e-File Corporation tax returns with New York City.  New York City does not require EROs apply for our program, or provide copies of their IRS acceptance letters to NYS.

Certified Vendors Tax Year 2011

Corporation and Unincorporated Tax forms supported that may be submitted electronically using Business Tax e-File (BTeF) for Tax Year 2011 (XML Format)

• NYC-3L General Corporation Tax Return - long form
• NYC-399 Schedule of New York City Depreciation Adjustments
• NYC-399Z Depreciation Adjustments for Certain Post 9/10/01 Property
• NYC-400 - Declaration of Estimated Tax by General Corporations
• NYC-4S - General Corporation Tax Form
• NYC-4SEZ - General Corporation Tax Form
• NYC-EXT - Application for Automatic 6-Month Extension of Time to File Business Income Tax Return
• NYC-EXT.1 - Application for Additional Extension
• NYC-9.7 - UBT Paid Credit for General Corporation Taxpayers
• NYC-204 - Unincorporated Business tax Return for Partnerships 
• NYC-204EZ Unincorporated Business Tax Return for Partnerships
• NYC-5UB Partnership Declaration of Estimated Unincorporated Business Tax
• NYC-114.7 UBT Paid Credit for Unincorporated Business Taxpayers 
• NYC-202 - Unincorporated Business Tax Return (for Individuals, Estates, and Trusts)
• NYC-202S - Unincorporated Business Tax Return
• NYC-5UBTI - Declaration of Estimated Unincorporated Business Tax (for Individuals, Estates, and Trusts)

Corporation and Unincorporated Tax forms accepted in either XML Format or as ".pdf" attachments for Tax Year 2011

• NYC-9.7 UBT Paid Credit for General Corporation Taxpayers
• NYC-114.7 UBT Paid Credit for Unincorporated Business Taxpayers 
• NYC-NOLD - Net Operating Loss Deduction Computation
• NYC-Att-S-Corp - Calculation of Federal Taxable Income For S Corporations

Other Links
Business Tax Services
Information for Software Developers
Frequently Asked Questions
Business Tax Practitioners
Email Business Tax e-File (BTeF)