Do I need to file a New York City return for my business?
If your business is involved in New York City, you may be required to file a New York City tax return. We've outlined the basics below. If you need more detailed information go to New York City business taxes.
Corporations and S corporations doing business, employing capital, owning or leasing property in a corporate or organized capacity, or maintaining an office in New York City must file a General Corporation tax return, Form NYC-4S
For more info, see the New York City General Corporation Tax section
S corporations conducting business both inside and outside New York City with subsidiary and/or investment capital need to file a General Corporation tax return, Form NYC-3L
For additional requirements, see the New York City General Corporation Tax section
Starting in tax year 2009, partnerships that carry on or liquidate any trade, business, profession, or occupation wholly or partly within New York City and have a total gross income from all business regardless of where carried on of more than $95,000 (prior to any deduction for cost of goods sold or services performed) must file an Unincorporated Business tax return (Form NYC-204).
