Business Tax Guides & Reports

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Business Tax Guides & Reports

Frequently asked questions (FAQs)

Direct Deposit/Electronic Funds Transfer (EFT)

Business Corporation Tax

Mandated Electronic Filing for Business Taxes

Business Tax e-File (BTef)

Publications

Updates on Audit Issues

Finance Memoranda

Letter Rulings

Statements of Audit Procedures (SAPs)

Conciliation Conference Brochure

Business tax reports

Statistical Profiles of NYC Business Income Taxes

This report shows the liability incurred under the City's business income taxes: the Business Corporation Tax (starting in 2015), Banking Corporation Tax (prior to 2015), General Corporation Tax, and Unincorporated Business Tax. The reports include distributions by industry sector, liability range, allocation status, and entity type.

Statistical Profile of Commercial Rent Tax
An annual report of liability incurred under the City’s Commercial Rent Tax.

Statistical Profile of Hotel Room Occupancy Tax
An annual report of liability incurred under the City’s Hotel Room Occupancy Tax.

Statistical Profile of Mortgage Recording Tax
An annual report of liability incurred under the City’s Mortgage Recording Tax.

Statistical Profile of Real Property Transfer Tax
An annual report of liability incurred under the City’s Real Property Transfer Tax.

Issuer's Allocation Percentage Reports
Reports used to compute the investment allocation percentages for taxable periods for General Corporation and Unincorporated Business taxpayers.

Archived reports

Business Income Tax Collections
General Corporation Tax, Banking Corporation Tax, and Unincorporated Business Tax.

Business Income Tax Collection Data
Monthly reports based on three of the City's business income taxes: General Corporations, Banking Corporations, and Unincorporated Businesses.

Bank Tax Collections
A review of the City's Banking Corporation Tax, including quarterly and annual collections.