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Level 2
March 3, 2025
Question

NYC UBT

  • March 3, 2025
  • 1 reply
  • 1 view

If I’m self-employed and my job is outside of NYC (all business transactions are not in NYC), but my home address is in NYC, am I subject to pay UBT? 

    1 reply

    Level 15
    March 3, 2025

    You are not subject to the New York City unincorporated business tax (UBT) if your business is located outside of New York City and you conduct none of your business in New York City. It appears that you conduct all of your business outside of New York City, so the only question would be if the business itself is located in New York City. If you use your home address as the business address and/or you manage the business from your home, you would likely be subject to the UBT tax as that would mean the business was located there.

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    FsutosfnsAuthor
    Level 2
    March 3, 2025

    Thank you. I am a sole proprietor whose home address is in NYC, but the work for the job is done outside NYC that is reported on the 1099-NEC.