Finance offers electronic filing (e-filing) for General Corporate Tax (GCT), Unincorporated Business Tax (UBT) Partnership, and Unincorporated Business Tax Individual (UBTI) filers. 

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

In addition to the IRS guidelines, NYC returns meeting any of the following criteria may not be filed electronically:

• 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
• 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 to apply for our program or provide copies of their IRS acceptance letters to NYS.

Certified Vendors Tax Year 2012

Corporation and Unincorporated Tax forms that may be submitted electronically using Business Tax e-File (BTeF) for Tax Year 2012 (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-400B - Declaration of Estimated Tax by Banking Corporations
• NYC-5UBTI - Declaration of Estimated Unincorporated Business Tax (for Individuals, Estates, and Trusts)
• NYC-1127 - Return for Nonresident Employees of the City of New York

Corporation and Unincorporated Tax forms accepted in either XML Format or as ".pdf" attachments for Tax Year 2012

• 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
Frequently Asked Questions
Email Business Tax e-File (BTeF)