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, go to New York City General Corporation Tax.
- 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, go to New York City General Corporation Tax.
- 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 a Partnership tax return (Form NYC-204).