2023 Business Tax Filers (Taxpayer)

The Department of Finance offers electronic filing (e-filing) for General Corporate Tax (GCT), Business Corporation Tax (COR), Unincorporated Business Tax Partnership (UBTP), Unincorporated Business Tax Individual (UBTI), and NYC-1127 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, 2022

Certified Software Vendors

All electronic software vendors and tax practitioners must comply with the procedures, requirements, and specifications in IRS Publication 3112. 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 NYC.

Certified Software Vendors Tax Year 2023

Current Forms

The forms listed below are currently available using the Business Tax e-File (BTeF) program.

Corporation and Unincorporated Tax forms that may be submitted electronically using Business Tax e-File (BTeF) for Tax Year 2019 (XML Format)

• NYC-2 Business Corporation Tax Return
• NYC-2A Combines Business Corporation Tax Return
• NYC-2S Business Corporation Tax Return
• NYC-300 Mandatory Minimum Payment (MFI) for Business Corporations
• 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-EXT - Application for Automatic 6-Month Extension of Time to File Business Income Tax Return
• NYC-EXT.1 - Application for Additional Extension
• 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-202 - Unincorporated Business Tax Return (for Individuals)
• NYC-202S - Unincorporated Business Tax Return
• NYC-202EIN - Unincorporated Business Tax Return (for Estates and Trusts)
• 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
• NYC-245 – Activities Report of Corporations

The following forms can only be filed by S-Corps for tax years beginning on or after January 1, 2015:

1. NYC-3L - General Corporation Tax Return - long form
2. NYC-3A - Combined General Corporation Tax Return
3. NYC-4S - General Corporation Tax Return – Short Form
4. NYC-4SEZ - General Corporation Tax Return – Short Form

The following forms can only be used for tax years ending before December 31, 2014:

• NYC-3360 – General Corporation Tax Report of Change in Tax Base Made by IRS and/or NY State
• NYC-115 – Unincorporated Business Tax Report of Change in Taxable Income Made by IRS and/or NY State

The following supporting tax forms will be accepted in either XML format or as ".pdf" attachments for Tax Year 2019.

• NYC-9.5 - Claim for REAP Credit Applied to General Corporation Tax and Banking Corporation Tax
• NYC-9.6 - Claim for Credit Applied to General Corporation Tax
• NYC-9.7 - UBT Paid Credit for General Corporation Taxpayers
• NYC-9.7C - UBT Paid Credit for Business Corporation Taxpayers
• NYC-9.8 - Claim for Lower Manhattan Relocation Employment Assistance Program (LMREAP) Credit Applied to General Corporation Tax and Banking Corporation Tax
• NYC-9.12 - Claim for Beer Production Credit for Form NYC-2A, NYC-2, NYC-3A or NYC-3L filers
• NYC-114.5 - Claim for REAP Credit Applied to Unincorporated Business Tax
• NYC-114.6 - Claim for Credit Applied to Unincorporated Business Tax
• NYC-114.7 - UBT Paid Credit for Unincorporated Business Taxpayers
• NYC-114.8 - Claim for Lower Manhattan Relocation Employment Assistance Program (LMREAP) Credit Applied to Unincorporated Business Tax
• NYC-114.12 - Claim for Beer Production Credit Attach for Form NYC-204, NYC-202 or NYC-202EIN filers
• NYC-NOLD-GCT - Net Operating Loss Deduction Computation for Corporations
• NYC-NOLD-UBTP - Net Operating Loss Deduction Computation for Partnerships including Limited Liability Companies
• NYC-NOLD-UBTI - Net Operating Loss Deduction Computation for Individuals, Single Member LLCs, Estates and Trusts
• NYC-Att-S-Corp - Calculation of Federal Taxable Income For S Corporations
• NYC-WPE - Worksheet for Partial Exemption Unincorporated Business Tax

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Other Links

Business Tax Services
Email Business Tax e-File (BTeF)