Finance encourages electronic filing of New York City General Corporate Tax (GCT), Business Tax (COR) and Unincorporated Business Tax (UBT) returns. This allows New York City corporations, partnerships and self-employed individuals to electronically file their Federal and NYC returns together.
Electronic Return Originators (ERO)
All electronic software vendors and tax practitioners must comply with the procedures, requirements, and specifications in IRS Publication 3112: IRS e-File Application and Participation and IRS Publication 4164: Modernized e-File Guide for Software Developers and Transmitters.
Practitioners e-File Guide