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CCH Axcess Tax

New York City Electronic Filing Information

New York City Electronic Filing Information

New York City Business Tax returns may be filed electronically for utilizing the Federal/State Electronic Filing Program. This program allows you to file both the Federal and New York City returns in one transmission.

Return Eligibility

The following New York City forms are eligible for electronic filing:

• NYC-3L, P1-2 Sch A and B-Tax Comp and Entire Net Income
• NYC-3L, P3-4 Sch C to H Sub and Inv Cap, Cap Alloc, SH Comp, Bus Alloc
• NYC-3L, P5-6 Sch I to K Alloc, Gen/Fed Info, Prepayments, Alt Tax Comp
• NYC-4S Corporation Tax return, Short Form
• NYC 4SEZ General Corporation Tax Return
• NYC-399 Schedule of NYC Depreciation Adjustments
• NYC- 399Z Schedule of Depreciation Adjustments
• NYC-9.7 Unincorporated Business Tax Paid Credit

Exclusions from New York City Electronic Filing

New York City e-file is not available to taxpayers that file the following forms:

• NYC-EXT Application for Automatic Extension
• NYC-EXT1 Application for Additional Extension
• NYC-3360 Change in Tax Base
• NYC-8 Claim for Credit or Refund
• NYC-8CB Claim for Refund form Carryback NOL
• NYC-245 Activities Report of Corporations
• NYC-400 Estimated Tax
• NYC-222 Underpayment of Estimated Tax

New York City Electronic Filing Election

Complete the federal Electronic Filing worksheet, State Electronic Filing section, New York City fields to file the New York City return electronically. An election can also be made on a global basis by making an entry in the Return Configuration Set in the Office Group.

If the return is disqualified from electronic filing, diagnostic messages will be issued informing you of the reason(s) for disqualification. If the diagnostic messages cannot be corrected (e.g. an exclusion from New York City Electronic Filing) and electronic filing is still desired for the federal return, the entry for New York City electronic filing must be removed.

Footnotes

The following State/City options are available for New York City electronic filing footnotes:

1. Explanation of NYC 3L, Schedule B, line 1, federal taxable income before NOL and Special deductions
2. Explanation of NYC 3L, Schedule B, line 20, interest on federal, state and municipal obligations
3. Explanation of the alternative allocation method

Creating, Releasing and Transmitting the New York City Electronic File

The New York City electronic file is created, released and transmitted independent or with the federal electronic file. The New York City file will be transmitted to the IRS first and then transmitted to the state.

New York City Acknowledgment

The presence of an electronically filed state return will be indicated by the appearance of the state's code "NYC" in the State column of the Electronic Filing Status System.

Locate this report by clicking on the Electronic Filing icon and selecting Reports/Status.

Once NYC has retrieved the state tax data from the IRS, an acknowledgement will be issued indicating the acceptance or rejection of the electronic return after receipt and initial validation of the XML data and application of the business rules to the return. In cases where there are multiple errors within a rejected return, the acknowledgement will only identify the last error.

An acceptance acknowledgement indicates that NYC has received the electronic return and has successfully completed the transmission validation process. It does not imply that the return is correct in its entirety.

If you are a service bureau customer, CCH Axcess Tax will notify you of these acknowledgements by mailing you a daily listing of accepted returns. Remote entry and in-house customers may check acknowledgements by looking at the Electronic Filing Status Report. The acknowledgements may be viewed while in the Electronic Filing Status Report under the "State date" and "State Status" columns. If there is a rejection it can be accessed by pressing the Rejection Detail button. The Status Report is updated only when you communicate (send or receive) electronic filing information. It is up to you to initiate this communication.

New York City Signature Alternative

New York City returns must attach a signed NYC-2030 as a PDF to the electronic file unless PIN information is entered on Federal, Electronic Filing worksheet, Electronic Signatures section. If the PIN information is entered the NYC-2020 will be produced and must be retained by the ERO.

Direct Debit Information for Electronic Filing

When selecting to electronically file New York City, information for Direct Debit should be entered on General, Basic Data tab, Direct Deposit/Electronic Funds Withdrawal section as New York City does not support a voucher.

Paying a balance due:

Corporations electing to electronically file their New York City Corporate Income Tax return must also electronically pay the balance due on an electronically filed return with an ACH debit.

The information necessary to initiate the ACH debit must be included with the return data when the return is filed. Partially paid or unpaid liabilities on an e-filed return will be billed when the return is processed. A balance due on an e-filed extension will not be billed, but should be paid in full when the extension is filed.

There is no paper voucher option for e-filed returns or extensions. Preparers and ERO's must stress to taxpayers the importance of supplying correct information because the routing transit number and bank account number may not be changed once a return or extension has been transmitted and accepted.

Important Information - Contact Information

Electronic Filing Phone Support

1-800-739-9998, option #5, option #1 1-316-612-3405 (FAX)

NYC Department of Finance

www.NYC.gov