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What is NYC unincorporated business tax?

If you have two or more Unincorporated Businesses, all are treated as one for the purpose of this tax. A 4% tax rate is charged for taxable income allocated to New York City.

What is the difference between NYC 202 and NYC 204?

Single-member LLCs must file on Form NYC-202. Partnerships (including any incorporated entity other than a single-member LLC treated as a partnership for federal income tax purposes) or other unincorporated organiza- tions must file Form NYC-204 or Form 204EZ.

What is nyc 202?

Use Form NYC- 202 to file an amended return and check the box on page 1. The accounting period for which Form NYC- 202 is filed and the method of accounting used are the same as for federal income tax purpos- es.

Where is the NYC Department of Finance unincorporated business tax address?

These instructions apply to the New York City personal income tax credit for UBT paid to New York City. They do not apply to the New York City UBT return, which is administered by the New York City Department of Finance, 66 John Street, 3rd Floor, New York NY 10038-3735.

Who is subject to NYC corporation tax?

Who has to Pay this Tax? Corporations that do business, employ capital, or own or lease property, or maintain an office in the city in a corporate or organized capacity must pay this tax.

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