What activities are subject to this tax? Unincorporated businesses include trades, professions, and certain occupations of an individual, partnership, limited liability company, fiduciary, association, estate, or trust.
Who needs to file NYC 3L?
FORM NYC-3L, SCHEDULE M - Merger, Acquisition and Consolidation Report must be filed by any corporation subject to the General Corporation Tax that is involved in a merger, acquisition or con- solidation during any tax period ending on or after July 1, 1989.
Who can file NYC 4S?
FILE FORM NYC-4S Corporations (as defined in Section 11- 602.1 of the New York City Administra- tive Code) doing business, employing capital, or owning or leasing property in a corporate or organized capacity, or main- taining an office in New York City must file a General Corporation Tax return.
Who needs to file a NYC return?
New York City residents must pay a personal income tax, which is administered and collected by the New York State Department of Taxation and Finance. Most New York City employees living outside of the five boroughs (hired on or after January 4, 1973) must file form NYC-1127.
Who must file NYC 3L?
Corporations must file Form NYC-3L or the appropriate GCT return annually, even if no tax is due, as long as they meet the nexus requirements. Filing must be completed electronically through the NYC Department of Finances e-Services portal.
Attach modified pro-forma Form NYC-2 or NYC-2A. LINE 9. To account for the difference in tax rates between the Unincorporated Business Tax and the Business.
While tenants in rent regulated or government subsidized apartments have special rights, many rules and laws apply to both unregulated and regulated apartments.
Public Domain Standard. A common test for waiver applied by agencies and courts is the public domain standard formulated by the U.S. Court of Appeals for
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