Business & Excise Tax Forms

Documents on this page are provided in pdf format.

Note: New York State Department of Taxation and Finance has released a new version of the New York State and City joint Power of Attorney for tax matters (Form POA-1, dated 6/17), and it is not yet effective for City tax matters. Taxpayers and their representatives must use the prior version of the joint Power of Attorney for City tax matters until further notice. The prior version is available here.
NOTE: If a legal payment due date or filing deadline falls on a weekend or national holiday, the tax will be due on the following business day.

New Mailing Addresses for NYC Business Tax Forms

The mailing addresses for many NYC business tax forms have changed. Tax returns should be sent to a different address than your business tax vouchers and payments. Download the Business Tax Mailing Addresses list for a complete listing. If filing a tax form for a prior year, including amended returns, you must also use the updated mailing addresses on the Business Tax Mailing Addresses list.

2017 Estimated Business Tax Forms

  • Banking Corporation Tax - NYC-400B
  • General Corporation Tax - NYC-400
  • Business Corporations and Subchapter S General Corporations - NYC-400, NYC-300 (MFI)
  • Unincorporated Business Tax - NYC-5UB, NYC-5UBTI

2016 Business & Excise Tax Forms

Changes and Updates to 2015 Business Corporation Tax Instructions

New Updates for 2016  - Coming Soon

Guidance on the proper treatment of net operating losses (NOLs) incurred prior to 2015

Unused NOLs from tax years beginning prior to January 1, 2015, are not reported on the 2015 Form NYC-2 or NYC-2A, Schedule B, line 35, NOL deduction.  These losses must be converted into a prior net operating loss conversion (PNOLC) subtraction pool to be applied against apportioned business income over a period of years. Taxpayers compute the pool and the amount to annually deduct on Form NYC-2.3, Prior Net Operating Loss Conversion (PNOLC) Subtraction, and report the deduction on Schedule B, line 33 on Form NYC-2 or NYC-2A.
 
If you have already filed your 2015 Form NYC-2 or NYC-2A and have incorrectly reported the deduction for your prior year NOLs, you must file an amended 2015 tax return and include Form NYC-2.3 to avoid a denial of your incorrectly reported deduction and the possible issuance of a notice of deficiency. 
 
For more information, please see the 2015 Form NYC-2.3 and its instructions.

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