Business Tax Filers (Taxpayer)

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Business Tax Filers (Taxpayer)
New York City is offering corporation tax return e-filing for General Corporate Tax filers (GCT) and Unincorporated Business Tax (UBT) partnership filers. Combined filers are not eligible for e-filing at this time.

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

Eligibility
Exclusions
Certified Vendors
Current Forms
Disclaimer

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.

Exclusions
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, 2007
Amended returns: If you discover an error or have additional information to report after an e-filed return is accepted, you cannot correct the error and resend it electronically; you must file an amended return on paper
Combined filers: Tax filers required to submit NYC-3A may not file electronically

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

Software Developer Product Tax Years 2008 Supported Forms

CCH
a Wolters Kluwer business
21250 Hawthorne Blvd.
Torrance, CA 90503

1-800-739-9998 Prosystem fx Tax 2008 NYC-3L, NYC-399, NYC-4S, NYC-4SEZ, NYC-9.7

Thomson Reuters
CS Professional Suite
7322 Newman Blvd.
Dexter, MI 48130

1-800-968-8900
                                UltraTax CS
                   2007-2008 NYC-3L, NYC-4S, NYC-4SEZ, NYC-EXT, NYC-EXT.1, NYC-9.7, NYC-399, NYC-399Z

Current Forms
The forms listed below are currently available using the Corp e-File program.

Corporation Tax forms supported that may be submitted electronically using Corp e-File for Tax Year 2009 (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