Electronic filing mandate

New York City mandates electronic filing for tax preparers who have prepared more than 100 original New York City General Corporation or Unincorporated Business Tax documents in the calendar year, including tax documents for prior periods, and used tax software to prepare one or more corporation tax documents.

New York City mandates electronic filing for corporations if the corporation does not use a tax preparer and uses software approved by the New York City Department of Finance to file returns and/or extensions.

Opt-out

Tax preparers who meet the mandated criteria cannot opt-out of electronic filing. If a taxpayer wants to opt-out, they will need to apply for a hardship waiver available on the New York City Department of Finance website.

Returns supported for electronic filing

You can electronically file the following return types:

• C Corporation
• Consolidated / combined
• Amended
• Short year
• Estimates (filed separate from return)
• Extension

For a comprehensive list of forms and schedules that are included in the electronic file, see Forms included in the electronic file.

Returns not supported for electronic filing

You cannot electronically file banking corporation returns. 

Signature requirements for electronic filing

You must complete and sign Form NYC-579-GCT / NYC-579-COR before you electronically file the return. Enter the signature date on Screen NYCELF, or leave blank if it matches the federal date you enter on federal Screen ELF. Do not mail Form NYC-579-GCT / NYC-579-COR. The preparer retains the original form for three years and must be available if New York City requests it.

Resubmitting returns

If you need to make a change to a return that you have already electronically filed, and New York City has already accepted it, you must amend and electronically file the return. 

If New York City rejects the return, you may make the changes, correct the rejection and resubmit. If you can re-transmit the return electronically, you must file and have NYC accept it by the return due date or ten calendar days after you initially received the rejected acknowledgement, whichever is later.

If the return cannot be retransmitted electronically, a paper return must be filed by the return due date or ten calendar days after the return was rejected, whichever is later. An explanation of why the return is being filed late and a copy of the rejection should be included with the paper return.

Attachments

If the federal return is not supported for electronic filing by the IRS, you can still file the New York City return electronically. UltraTax CS will attach the federal return as a PDF. See 1120-US: Forms that are not eligible for electronic filing for a detailed list of when this situation would apply.

New York allows PDF attachments in the electronic file and do not have specific naming conventions for the files you attach. The following automatically generates as a PDF and attaches to the electronic file.

• Form NYC-222
• Net Operating Loss Carryover Worksheet
• Federal Net Operating Loss Carryover Worksheet
• Required statements
• General footnote
• Elections

Payment methods

New York City allows electronic funds withdrawal (direct debit), money order or check for balance due returns and extensions. Partial payments are allowed.  

Bank information and a requested payment date are required when you are requesting EFW. New York City will use the bank information you enter on federal Screen Bank. If you have different bank information for New York City, use Screen NYBank in the General folder. 

New York City cannot withdraw funds if the account has a block to disallow ACH debits or the ABA number is not valid.

If the account has a block or is through a credit union or thrift, unblock the account or request the credit union to allow the transaction prior to submitting payment by contacting bank and giving them the New York City Department of Finance 10 digit vendor code: 6136400434.