|The electronic filing program that New York City participates in (known as Modernized e-File or MeF), is hosted by the IRS. All participating jurisdictions, including NYC, obtain their returns through the IRS-maintained MeF gateway. Once received by the IRS, returns remain in the gateway until the taxing jurisdictions retrieve them. The IRS has marked these returns with an electronic received date, which is the date DOF will use to determine the timely filing of these returns for New York City purposes.
Note: New York City will accept - and strongly prefers - that electronically filed returns be amended electronically as well. At present, we accept amended returns through our MeF program for tax years 2015, 2016, and 2017.
The Department of Finance participates in four of the IRS Fed/State Modernized e-File programs which allow New York City corporations, businesses and individuals to electronically file their Federal and NYC business tax returns together: 1120, 1065, 1040 and 1041.
Electronic filing is required for tax preparers and businesses that file 100 or more NYC returns. The following Business Tax forms must be filed electronically: NYC-2, NYC-2A, NYC-2S, NYC-3A, NYC-3L, NYC-4S, NYC-4SEZ, NYC-204, NYC-204EZ, NYC-202, NYC-202EIN, NYC-202S and NYC-EXT.
Additional e-File Tax Forms
The following forms may be filed using Business Tax e-File but they are not required to be filed electronically: NYC-300, NYC-400, NYC-400B, NYC-5UB, NYC-5UBTI, NYC-245 and NYC-1127.
The Electronic Filing Mandate for Business Taxes is a rule requiring most New York City Corporate and Unincorporated Business Tax forms to be filed and paid electronically.
Only the current tax year and the two previous years may be filed electronically. Currently, we are accepting e-filed returns for tax years 2014, 2015, and 2016.
The following forms must be filed electronically: NYC-202, NYC-202S, NYC-202EIN, NYC-2, NYC-2A, NYC-2S, NYC-3A, NYC-3L, NYC-4S, NYC-4SEZ, NYC-204, NYC-204EZ and NYC-EXT.
Tax Preparers and Businesses that self-file returns must file electronically.
The following criteria must be met:
Tax Preparers who meet the mandated criteria cannot opt-out of the electronic filing mandate. If a taxpayer wants to opt-out of filing their taxes electronically, they can contact BTeFile and request a hardship waiver.