Audit Information
Finance can request additional information from a business if we select a tax return to audit. The audit may result in more tax due or a reduction of a refund. The decision can be appealed.

Filing Information
All Business Taxes must be filed and paid by the due date. Filing requirements and deadlines, tax rates, and other  information may be different for each tax type. Late filing or late payment may result in the addition of interest and penalties.
   Business Tax Interest Rate Calculator
   Pay Business Taxes Online with e-File
   Business Tax e-File (BTeF)

Interest Rates
Interest rates are applied to underpayments of New York City Income and Excise Taxes. These rates also apply to late payments of estimated business income taxes, including General Corporation Tax (GCT), Unincorporated Business Tax (UBT) and Banking Corporation Tax (BCT).

Refunds
A Business Tax refund is available if an overpayment has been made.  Each tax has its own form. If you request a refund, be sure to submit the correct one.

Services
Finance Services include:

• Changing the business name and address of record
• Providing copies of filed returns
• Issuing letter rulings
• Researching tax evasion or fraud
• Providing links to other state and federal tax information 

Tax Types & Descriptions
Finance works closely with New York State to administer business income and excise taxes.  Each tax type has its own tax forms, rates, and filing deadlines.

Voluntary Disclosure and Compliance Program
Businesses who have not filed tax returns for certain periods (non-filers) may wish to join the Voluntary Disclosure and Compliance Program.  If accepted into the program, Finance may waive penalties and can adjust tax payments for some periods.  This program may not be available after a business is first contacted by Finance.