Unincorporated Business Tax (“UBT”) taxpayers were previously required to add back New York State PTET deducted in 2021. DOF will not apply any interest or impose penalties on additional tax for GCT and Bank Tax taxpayers as a result of these addback amounts if paid by June 15, 2022. 311 provides direct access to City government information, services, and real-time service updates. Additionally, if you have a business location in a city that has enacted the business tax, then you are required to pay the city business tax as well.

The Comptroller’s Office is dedicated to making the process of filing and paying taxes, simple, safe and efficient. You may have questions before, during, or after you file your return. This section supplies the latest information for business taxpayers. Business Online Service Account– question-based filing, login is required. Review the FAQsfor details and supported forms. If you don’t have an account, enroll here.

Additional Resources

The form you use depends on how your business is organized. Refer to Business Structuresto find out which returns you must file based on the business entity established. All business owners, including owners of home-based businesses, are subject to a Business Professional Occupational License Tax.

If you are taxed as an S-Corp or as a partnership, you need to file a Form 1120S or form 1065. These forms are due by the 15th day of the third month retail accounting following the close of the tax year, which for most taxpayers is March 15. You cannot send this form to the IRS with your personal income tax return.

Local Government

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