Tax Resources for Accountants and Small Businesses (U.S.)
The New York City Unincorporated Business Tax (UBT) is a local tax imposed by the City of New York on certain unincorporated business income earned from activities conducted wholly or partly within New York...
Navigating state taxes in the United States can be complex because each state has its own tax agency, rules, and filing procedures. If you are an individual taxpayer, a business owner, or a tax...
Volunteer Income Tax Assistance (VITA) sites are open across the State to help individuals and families with an annual income of $50,000 or less prepare and file their income tax returns, free of charge,...
Minimum Wage Act The Minimum Wage Act (Article 19 of the New York State Labor Law) requires that all employees in New York State receive at least the applicable hourly Minimum Wage rate. This...
Minimum wage NYS The federal minimum wage is $7.50/hour. But New York, like many other states, has higher minimum wage rates. Effective December 31, 2020, the minimum wage in New York state is at...
Minimum hourly rates for tipped workers in NYS Minimum hourly rates that employers must pay to tipped workers in 2021 are here New York State law allows employers in all industries other than building...
New York State Individual Tax Return Forms Form IT-201, Resident Income Tax Return (instructions). Form IT-201-ATT, Other Tax Credits and Taxes, if you are: subject to other New York State or New York City...
Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax. Resident and nonresident defined To determine whether or not you are a resident...
The 2015-2016 New York State budget (Part T of Chapter 59 of the Laws of 2015) made significant changes to the definition of investment capital under Article 9-A of the Tax Law that are...
Quarterly interest rates applicable to overpayments (refunds) and underpayments (late payments and assessments) for April 1, 2014 through June 30, 2014. The New York State Tax Department establishes interest rates quarterly. Rates are only...
You must file a New York State income tax return if you’re a New York State resident and are required to file a federal return. You may also have to file a New York...
The January 31 is filing deadline for NYS-45. The annual wage and withholding information (Part C, columns d and e) must also be submitted by this date. Employers are required to report if dependent...
IT-2104 (Fill-in) Instructions on form Employee’s Withholding Allowance Certificate IT-2104-E (Fill-in) Instructions on form Certificate of Exemption from Withholding. IT-2104-IND (Fill-in) Instructions on form New York State Certificate of Exemption from Withholding (Native Americans)...
Extended deadlines apply to taxpayers, tax professionals, and relief workers directly affected by Hurricane Sandy. N-12-11 Announcement Regarding Hurricane Sandy N-12-12 Additional Relief for Employers Affected by Hurricane Sandy N-12-10 Special Waiver of Highway...
Employers Beginning with the second quarter (4/1/12–6/30/12), if your payroll expense for the quarter: Is $312,500 or less, you’re not subject to the MCTMT for that quarter. Exceeds $312,500, use the appropriate rate shown...
Link to Form MTA-6 Individuals with net earnings from self-employment General Individuals (including partners in partnerships and members of LLCs that are treated as partnerships for federal income tax purposes) who have net...
Use Form W-9 to request the taxpayer identification number (TIN) of a U.S. person (including a resident alien) and to request certain certifications and claims for exemption. (See Purpose of Form on Form W-9.)...
Most taxpayers are mandated to Web File the following corporation tax forms. You’ll need to create an Online Services account or file through approved software. CT-400, Estimated Tax for Corporations CT-5, Request for Six-Month...
Legislative amendments to the New York Youth Works Tax Credit Program enacted as part of the 2012-2013 New York State budget (Chapter 59 of the Laws of 2012) that was signed into law on...
Open Summary of Tax Provisions: 2012-13 in .pdf document. Summary of Tax Provisions contains: descriptions of the tax provisions contained in the budget legislation enacted for New York State’s fiscal year 2012-13 a tabular...