This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form.A new corporate tax applies to corporations and banks, other than federal S-corporations, that do business in New York City. Governor Andrew Cuomo has issued an executive order permitting virtual shareholder meetings for New York corporations. An S Corporation is subject to the Gener- al Corporation Tax and must file either. Full Legislature Meeting. Note that employees can fill out a new Form W4 when applicable. How To Calculate Payroll Tax Withholdings. If the employee works only part of the time out of state or the other state's withholding tax rate is lower than New.