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Business tax e-File
The electronic filing program that New York City participates in (known as Modernized e-File or MeF), is hosted by the IRS. All participating jurisdictions, including NYC, obtain their returns through the IRS-maintained MeF gateway. Once received by the IRS, returns remain in the gateway until the taxing jurisdictions retrieve them. The IRS has marked these returns with an electronic received date, which is the date the Department of Finance will use to determine the timely filing of these returns for New York City purposes.
Note: New York City will accept—and strongly prefers—that electronically filed returns be amended electronically as well. At present, we accept amended returns through our MeF program for tax years 2020, 2021, and 2022.
The Department of Finance participates in four of the IRS Federal and State Modernized e-File programs, which allow New York City corporations, businesses, and individuals to electronically file their Federal and NYC business tax returns together: 1120, 1065, 1040, and 1041.
Required e-File
Electronic filing is required for tax preparers and businesses that file 100 or more NYC returns. The following business tax forms must be filed electronically: NYC-2, NYC-2A, NYC-2S, NYC-3A, NYC-3L, NYC-4S, NYC-4SEZ, NYC-204, NYC-204EZ, NYC-202, NYC-202EIN, NYC-202S, and NYC-EXT.
Additional e-File tax forms
The following forms may be filed using Business Tax e-File, but they are not required to be filed electronically: NYC-300, NYC-400, NYC-400B, NYC-5UB, NYC-5UBTI, NYC-245, and NYC-1127.
Mandated electronic filing for business taxes FAQs
The Electronic Filing Mandate for Business Taxes is a rule requiring most New York City Corporate and Unincorporated Business Tax forms to be filed and paid electronically.
Only the current tax year and the two prior years may be filed electronically. Currently, we are accepting e-filed returns for tax years 2020, 2021, and 2022.
The following forms must be filed electronically: NYC-202, NYC-202S, NYC-202EIN, NYC-2, NYC-2A, NYC-2S, NYC-3A, NYC-3L, NYC-4S, NYC-4SEZ, NYC-204, NYC-204EZ and NYC-EXT.
Tax Preparers and Businesses that self-file returns must file electronically.
The following criteria must be met:
- Tax Preparers: Tax Preparers who have prepared more than 100 documents in, or prior to, calendar year 2016 and used tax software to prepare corporate and partnership tax documents. The 100 documents (or more) should consist of all documents completed by the members/employees of a company (including all locations). The count should include extensions, amended and prior year returns and estimated tax payments.
- Businesses that Self-File Returns: A corporation or partnership that does not use a tax preparer and uses software approved by the NYC Department of Finance to file returns and/or extensions.
Tax Preparers who meet the mandated criteria cannot opt-out of the electronic filing mandate. If a taxpayer wants to opt-out of filing their taxes electronically, they can contact BTeFile and request a hardship waiver.
Related Information
ACH Credit Record Format
FedWire Record Format
Need Help? Contact 311 or Email Business Tax e-File (BTeF)