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.
• If you conduct business both inside and outside New York City and have subsidiary and/or investment capital, you'll 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).