Do I need to file a New York City return for my business?

You may or may not be required to file a New York City return. We've outlined the basics below; if you need more detailed information go to http://nyc.gov/html/dof/html/business/business_tax_business.shtml.

• 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 http://nyc.gov/html/dof/html/business/business_tax_gct.shtml.
• 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 http://nyc.gov/html/dof/html/business/business_tax_gct.shtml.
• 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).