View Changes And Revision History Of Legal New York Franchise Forms For Free

But every partnership having either (1) at least one partner who is an individual, estate, or trust that is a resident of New York State, or (2) any income, gain, loss, or deduction from New York State sources, must file a return on Form IT-204, regardless of the amount of its income (see Specific instructions on page ...

To use Form NYC-4S-EZ, the corporation must meet the following requirements: 1. The corporation has a business allocation per- centage of 100% for the taxable year, as deter- mined under section 11-604.3. (a) of the Administrative Code.

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.

A New York City resident for tax purposes is someone who is domiciled in New York City or who has a permanent place of abode there and spends more than 183 days in the city. These two tests for residency are complicated and look at multiple factors to determine whether you should be taxed as a city resident.

For S-corporations, the FDM tax is based on the corporation's New York State receipts and is as follows: $25 ? Receipts not exceeding $100,000. $50 ? Receipts exceeding $100,000 but not more than $250,000. $175 ? Receipts exceeding $250,000 but not more than $500,000.

Most corporations are required to request their extension electronically. You may use approved commercial software or request your extension using your Business Online Services account. See File a corporation tax extension for a list of forms you may Web File through your account.