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February 7, 2019Redacted Letter Rulings are Written by Legal Affairs, Redacted Letter Rulings are written statements that set forth the applicability of the statutes and rules to a specific set of facts.
- FLR-18-4988 - CRT--Subtenant deduction does not apply to the rental by the hour of karaoke rooms to customers.
- FLR 18 4986 - UBT Sourcing of receipts from multiple single member LLCs.
- FLR 16-4980 - RPTT--Sale of adjacent cooperative units that were intended to be combined into one where substantial work had been completed with regard to the combination is treated as subject to the lower tax rate.
- FLR 18-4989 - RPTT Sale of two noncontiguous condo units to two LLCs with the same beneficial owners is subject to the bulk sale rate.
- FLR 18-4991 - RPTT Two family house that with commercial space but which is primarily residential, is treated as residential for purposes of the RPTT.
The Department of Finance is proposing an amendment to the rules relating to the partial tax abatement for residential real property held in the cooperative or condominium form of ownership.
January 18, 2019
Posted 2018 Business and Excise tax forms:
Banking Corporation Tax (NYC-EXT, NYC-EXT.1, NYC-1, NYC-1A, NYC-9.5, 9.7B, NYC-9.8, NYC-222B, NYC-399, NYC-399Z, NYC-400B, NYC-579-BCT)
Business Corporation Tax (NYC-EXT, NYC-EXT.1, NYC-2, NYC-2.1, NYC-2.2, NYC-2.3, NYC-2.4, NYC-2.5, NYC-2.5A, NYC-2.5A/BC, NYC-2A, NYC-2A/BC, NYC-2S, NYC-9.5, NYC-9.6, NYC-9.7C, NYC-9.8, NYC-9.10, NYC-222, NYC-245, NYC-300, NYC-399, NYC-399z, NYC-400, NYC-579-COR)
General Corporation Tax (NYC-ATT-S-CORP, NYC-EXT, NYC-EXT.1, NYC-NOLD-GCT, NYC-3A, NYC-3A/B, NYC-3A/ATT, NYC-3L, NYC-4S, NYC-4S EZ, NYC-9.5, NYC-9.6, NYC-9.7, NYC-9.8, NYC-9.10, NYC-222, NYC-245, NYC-399, NYC-399Z, NYC-400, NYC-579-GCT)
Unincorporated Business Tax (NYC-EXT, NYC-NOLD-UBTI , NYC-NOLD-UBTP, NYC-5UB, NYC-5UBTI, NYC-114.5, NYC-114.6, NYC-114.7, NYC-114.8, NYC-114.10, NYC-202, NYC-202EIN, NYC-202S, NYC-204, NYC-WPE, NYC-204EZ, NYC-221, NYC-399 , NYC-399Z , NYC-579-EIN, NYC-579-UBTI, NYC-579-UBTP)
Utility Tax (NYC-9.5UTX, NYC-9.8UTX, NYC-UXP, NYC-UXRB, NYC-UXS)
Additional Business Tax Forms (NYC-E-911, NYC-FP, NYC-HTX, NYC-TCLT)
January 15, 2019
Department of Finance Publishes FY19 Tentative Assessment Roll
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