Filing Information

Finance provides general information on what areas encompass New York City for taxable purposes, as well as mailing instructions, late filing procedures, and interest rates and penalties.  Specific filing requirements, deadlines, tax rates, and other important compliance information are detailed in the descriptions of each tax type.

What Comprises NYC?
Mailing Instructions
Late Filing Procedures
Interest Rates and Penalties

What Comprises NYC?
All businesses, incorporated and unincorporated, and individuals who conduct business in New York City are required to pay the applicable business taxes. 

"New York City" is comprised of five boroughs (or counties):  Manhattan (New York County), the Bronx (Bronx County), Brooklyn (Kings County), Queens (Queens County), and Staten Island (Richmond County).  Since, in certain boroughs, town names are used, the following zip codes (1st three digits only) may also prove an indication of a NYC address:

Manhattan – 100, 101, 102
Bronx – 104
Brooklyn – 112
Queens – 111, 113, 114, and parts of 100 and 116
Staten Island – 103

Mailing Instructions
Mail business tax returns and related payments to the address shown on the return to ensure the most prompt and accurate processing. If you wish to use a mail carrier that does not deliver to post office boxes, including Federal Express and United Parcel (UPS), please submit returns and payments to:

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

See also Business Tax Forms, Tax Types & Descriptions