Upload
others
View
0
Download
0
Embed Size (px)
Citation preview
DEPARTMENT OF FINANCE
DEVELOPER’S GUIDE
MODERNIZED E-FILE GUIDE FOR SOFTWARE DEVELOPERS AND
ELECTRONIC RETURN ORIGINATORS CITY OF NEW YORK
GENERAL CORPORATION TAX AND UNINCORPORATED BUSINESS TAX
TAX YEAR 2016
REVISED MARCH 2017
V1.1
DRAFT–March15,2017 V1.1 Page2of32
Table of Contents 1.0 INTRODUCTION ................................................................................................... 41.1 What’s New For Tax Year 2016? .................................................................................... 4
1.1.1 New Tax Forms ........................................................................................................................... 41.1.2 Elimination of Tax Forms ............................................................................................................ 51.1.3 Additional Signature Form ........................................................................................................... 5
1.2 Exclusions From Business Tax e-File .......................................................................... 51.3 TY2016 Preparer Mandate .............................................................................................. 51.4 2016 Tax Year e-File Calendar ....................................................................................... 6
2.0 ACCEPTANCE AND PARTICIPATION ................................................................ 72.1 Participation Requirements ........................................................................................... 72.2 Responsibilities of Developers and EROs ................................................................... 7
2.2.1 Confidentiality .............................................................................................................................. 82.2.2 Penalties ..................................................................................................................................... 82.2.3 Advertising Standards ................................................................................................................. 8
2.3 Compliance Requirements ............................................................................................ 8
3.0 SCHEMAS AND SPECIFICATIONS ................................................................... 103.1 Schema Version Numbering ........................................................................................ 103.2 Linked And Unlinked Returns ..................................................................................... 103.3 Types Of Submissions And Receipts ......................................................................... 11
3.3.1 State Submission Denied By MeF ............................................................................................ 113.3.2 State Submission Acknowledged By State ............................................................................... 113.3.3 Re-submission of State Rejected Return .................................................................................. 11
3.4 Zip File And XML File Naming Conventions .............................................................. 123.4.1 Zip File Naming Convention ...................................................................................................... 123.4.2 XML File Naming Conventions .................................................................................................. 12
3.5 Attaching Non-XML Documents .................................................................................. 133.6 Embedded and Attached Schedules ........................................................................... 16
3.6.1 Embedded Schedules ............................................................................................................... 163.6.2 Attached Schedules .................................................................................................................. 17
4.0 SUPPORTED TAX FORMS ................................................................................ 184.1 Forms That Can Only be Submitted in XML Format .................................................. 184.2 Required Forms That Can Only Be Submitted as PDF Attachments ....................... 194.3 Forms That Can Be Submitted in XML Format or PDF Attachments ....................... 194.4 Naming PDF Attachments ............................................................................................ 204.5 Information for UBTI Filers .......................................................................................... 20
4.5.1 Federal Schedule C Requirement ............................................................................................. 204.5.2 No Joint Filing Status for UBTI Taxpayers ................................................................................ 21
DRAFT–March15,2017 V1.1 Page3of32
5.0 SOFTWARE ACCEPTANCE, TESTING AND APPROVAL ............................... 22
6.0 ERRORS AND EDITS ......................................................................................... 236.1 Error Categories � Business Rules ............................................................................. 236.2 Edits And Verifications ................................................................................................ 236.3 NYC Non-Schema Edits and Business Rules ............................................................ 24
6.3.1 Transmission Business Rules – NYC Forms ............................................................................ 246.3.2 Transmission Business Rules – Federal Forms ........................................................................ 266.3.3 Payment Business Rules (ACH Debit/Credit/Fedwire) ............................................................. 266.3.4 Signature Business Rules ......................................................................................................... 26
7.0 PAYMENT HANDLING AND ACCEPTANCE .................................................... 277.1 Paying A Balance Due .................................................................................................. 277.2 Pay By Electronic Funds Withdrawal (ACH Debit) .................................................... 277.3 Pay By Electronic Funds Transfer (ACH Credit or FedWire) .................................... 287.4 Account Numbers ......................................................................................................... 287.5 Payment by Voucher .................................................................................................... 287.6 Rules for Direct Deposit of Refunds ........................................................................... 297.7 Other Payment Issues .................................................................................................. 29
7.7.1 Partial Payments ....................................................................................................................... 297.7.2 Post-Dated Payments ............................................................................................................... 297.7.3 Confirmation of Payment ........................................................................................................... 29
7.8 Signature Requirements For E-Filed Returns ............................................................ 29
8.0 ADDITIONAL RESOURCES ............................................................................... 318.1 Contacts and Telephone Numbers ............................................................................. 31
8.1.1 New York City Resources ......................................................................................................... 318.1.2 IRS Resources .......................................................................................................................... 318.1.3 Other Resources ....................................................................................................................... 31
8.2 New York City Publications ......................................................................................... 318.3 Internal Revenue Service Publications ....................................................................... 32
DRAFT–March15,2017 V1.1 Page4of32
1.0 INTRODUCTION TheNewYorkCityDepartmentofFinanceiscontinuingtoparticipateintheFed/State1120/1065Corporation/PartnershipTaxe-FileprogramandtheFed/State1040Individualprogram,undertheIRSModernizede-File(MeF)architecture.WealsoparticipateintheFed/State1041FiduciaryFilerprogram.
TheNYCDepartmentofFinanceisofferingtaxreturne-filingforcorporations,partnerships,andindividualssubjecttoGeneralCorporationTax,BusinessCorporationTax,orUnincorporatedBusinessTaxes.Theprogramcovers:
• CorporationsforTaxYears2014through2016(note:TaxYear2013returnsorearlierwillnolongerbeaccepted)
• PartnershipsforTaxYears2014through2016(note:TaxYear2013orearlierreturnswillnolongerbeaccepted)
• Individuals(unincorporatedbusinesstaxfilers)forTaxYears2014through2016(note:TaxYear2012orearlierreturnswillnolongerbeaccepted)
• EstatesandTrustsforTaxYears2014through2016
• EstimatedpaymentsforalltaxtypesforTaxYear2016
ElectronicReturnsOriginators(EROs)authorizedbytheIRStoe-FilefederalCorporation,Partnership,andIndividualtaxesarealsoauthorizedtoe-FileCorporationandUnincorporatedBusinessTaxreturnsforNewYorkCityfilers.NewYorkCitydoesnotrequireEROstoprovidecopiesoftheirIRSacceptanceletterstotheCity.
TaxpayerselectingtoelectronicallyfiletheirNewYorkCityTaxreturnsshouldalsoelectronicallypaythebalancedueontheelectronicreturn.NewYorkCitywillacceptACHdebit,ACHcredit,orFedWiretransactionsforpayment.However,InternationalACHTransactions(IATs)willnotbeaccepted.Theinformationnecessarytoinitiatethepaymenttransactionmustbeincludedwiththereturndatauponfiling.(PaymentcanalsobemadeviavoucheroronlineusingourE-Servicesapplication.)SeeSection7.0PaymentHandlingandAcceptanceformoreinformation.
1.1 WHAT’S NEW FOR TAX YEAR 2016?
1.1.1 NEW TAX FORMS Wehaveaddedtwonewformsfortaxyear2016:
• NYC-2SBusinessCorporationTaxReturn
FortaxyearsbeginningonorafterJanuary1,2016,eligibleBusinessCorporationsmayfilethenewNYC-2Sshortform.Note:Theonlyelectronicattachmentsallowedwiththisformarethedepreciationschedules:NYC-399andNYC-399Z.
DRAFT–March15,2017 V1.1 Page5of32
• NYC-300MandatoryFirstInstallment(MFI)byBusinessCCorporations
ThisformreplacestheMFIontheprimarytaxformforBusinessCorporationfilers.ItshouldonlybefiledbytaxpayerswhoarerequiredtofiletheNYC-2,NYC-2AorNYC-2S.
1.1.2 ELIMINATION OF TAX FORMS WenolongerhaveaneedforformsNYC-115andNYC-3360,whichwereusedforreportingchangesintaxableIncomemadebyInternalRevenueServiceand/orNewYorkStateDepartmentofTaxationandFinance.Thesetwoformshavebeeneliminatedfromourschemastartingintaxyear2016.
1.1.3 ADDITIONAL SIGNATURE FORM TheNYC-579-CORhasbeenaddedasasignatureformforBusinessTaxfilerswhofileelectronically.Asareminder,thisformistoberetainedwiththetaxpayer’srecordsandnotsubmittedtoNewYorkCity,exceptuponrequest.
1.2 EXCLUSIONS FROM BUSINESS TAX E-FILE Inmostinstances,NYCfollowstheIRSguidelinesforMeFexclusions(refertoIRSPublication4164).
NYCwillallowataxpayertofiletheirNYCreturnelectronicallyeveniftheyarefilinganIRSbusinesstaxformthattheIRSdoesnotacceptfore-filing,e.g.,1120-RIC.Inthisinstance,thesubmissionmustbesent“unlinked”andtheappropriateIRSformmustbeattachedtothefilingasaPDFfile.
InadditiontotheIRSguidelines,returnsmeetingthefollowingcriteriamaynotbee-filedwithNewYorkCity:
• Asinpreviousyears,NewYorkCitywillnotaccepte-filedreturnsforacorporationorpartnershipwithapendingEIN;however,unincorporatedbusinessesmayincludepartnerswith“appliedfor”orforeignIDs.
• BusinessandGeneralCorporationandUnincorporatedBusinessTaxreturnsfiledforataxliabilityperiodbeginningpriortoJanuary1,2014.
• TaxfilerswantingtopaybalancedueamountsviaACHwithfundsfromaforeignbank.
1.3 TY2016 PREPARER MANDATE NewYorkCity’spreparermandatehasnotchanged.Aprepareriscoveredbythismandateifheorshe:
• Preparedmorethan100originalNewYorkCityGeneralCorporationTaxorUnincorporatedBusinessTaxdocumentsincalendaryear2015,includingtaxdocumentsforpriorperiods;and
DRAFT–March15,2017 V1.1 Page6of32
• Usedtaxsoftwaretoprepareoneormorecorporationtaxdocumentsincalendaryear2015,orearlier.
FormoreinformationonNewYorkCity’spreparermandate,pleaseseehttp://www.nyc.gov/html/dof/html/pdf/10pdf/mandatory_efile.pdf
1.4 2016 TAX YEAR E-FILE CALENDAR NewYorkCityTY2015GeneralCorporation,BusinessCorporation,andUnincorporatedBusinessTaxe-filingcalendarfollowstheIRScalendar.
Taxreturnperiod January1,2016throughDecember31,2016
SoftwaretestingperiodforTY16 November15,2016–July15,2017
E-Filereturnacceptanceperiod January9,2017throughDecember24,2019
DRAFT–March15,2017 V1.1 Page7of32
2.0 ACCEPTANCE AND PARTICIPATION
2.1 PARTICIPATION REQUIREMENTS TaxPreparersandReturnTransmittersmusthaveavalidelectronicfileridentificationnumber(EFIN)issuedbytheIRS.ToobtainanEFINorelectronictransmitteridentificationnumber(ETIN),youmustapplyandbeacceptedasanAuthorizedIRSe-fileproviderbytheIRS.Formoreinformationontheapplicationprocess,refertoPublication3112,IRSe-FileApplicationandParticipation.ThequickestwaytoreceiveanEFINorETINistoapplyonline.Toapplyorformoreinformation,gotothelinkbelow:http://www.irs.gov/taxpros/article/0,,id=109646,00.html
Note: AseparateBusinessTaxe-FileapplicationisnotrequiredforNewYorkCity.However,acompletedNewYorkCitysuppliedLetterofIntentisrequired.
Taxprofessionalsandtransmittersauthorizedtoe-filefederaltaxreturnsandwhoareusingsoftwareapprovedbytheIRSandNewYorkCityDepartmentofFinancecane-fileNewYorkCityGeneralCorporateTax(GCT),UnincorporatedBusinessTax(UBT),andUnincorporatedBusinessTax-Individual(UBTI)returnsforAdministrativeCodeSection11-688filers.Acorporation(self-filer),actingasanERO,canprepareande-filethereturnitself,withoutgoingthroughapaidpreparer.
2.2 RESPONSIBILITIES OF DEVELOPERS AND EROS AllparticipantsintheNYCprogrammustcomplywiththeprocedures,requirements,andspecificationsinIRSPublication4164:Modernizede-FileGuideforSoftwareDevelopersandTransmittersandsetforthinthehandbook.
AuthorizedElectronicReturnOriginators(EROs)must:
• UseIRSandNewYorkCityapprovedtaxsoftware
• Identifythepaidpreparer,ifthereisone,intheappropriatefield
• Fulfillthesignaturerequirementandhavetheauthorizedcorporateofficersignasappropriate
AuthorizedSoftwareDevelopersmust:
• Allow“linked”and“unlinked”statereturns
• Allowre-transmissionsofrejectedandthencorrectedreturns
• Correctanysoftwareerrorsidentifiedduringproduction
DRAFT–March15,2017 V1.1 Page8of32
2.2.1 CONFIDENTIALITY DevelopersmustconformtoallIRSsecurityrequirements.FormoreinformationontheIRSsecurityrequirements,seethelinkbelow.https://www.irs.gov/pub/irs-pdf/p4557.pdf
2.2.2 PENALTIES NewYorkCity’sAdministrativeCodeSection11-688andSection11-4017prescribepenaltiesforviolationofconfidentialityoftaxpayerinformationrequirements.http://www.nyc.gov/html/dof/downloads/pdf/08pdf/adcodes.pdf
2.2.3 ADVERTISING STANDARDS AnAuthorizedIRSe-FileProvidermustcomplywiththeadvertisingandsolicitationprovisionsof31C.F.R.Part10(TreasuryCircularNo.230,http://www.irs.gov/uac/Advertising-StandardsThiscircularprohibitsparticipationinortheuseofanyformofpubliccommunicationcontainingafalse,fraudulent,misleading,deceptive,undulyinfluencing,coercive,orunfairstatementofclaim.AProvidermustadheretoallrelevantFederal,State,andlocalconsumerprotectionlawsrelatingtoadvertisingandsoliciting.
TheguidelinesintheIRSRevenueProceduremustbefollowedfortheNewYorkCityprogramasthoughreferencestoInternalRevenueServicewerereferencestotheNewYorkCityDepartmentofFinance,NewYorkCityortheCityandreferencestotheFMSorTreasurySealswerereferencestotheNewYorkCitySeal.Thispublicationcanbefoundviathelinkbelow.
http://www.irs.gov/pub/irs-pdf/p3112.pdf
2.3 COMPLIANCE REQUIREMENTS SoftwareDevelopersmust:
• ImmediatelycorrectsoftwareerrorsidentifiedbytheIRSorNewYorkCityDepartmentofFinanceanddistributeupdatesoftheirsoftwarepackagestotheirclients.Failuretocorrectanyerrorsorissuetimelyreleasesmayresultinsuspensionfromtheprogram.
• NotifyNewYorkCityofanysoftwareerrorsidentifiedduringthefilingseason.
• IncludetheTaxpayerPIN,asenteredbythetaxpayerontheSignatureAuthorizationForm,withthexmlsubmission.
• DeterminewhetherapaymentisanIAT.IfthepaymentisanIAT,thereturnmaynotbee-filed.
• Ensuretheirsoftwaresupportselectronicpaymentoptionsandanyelectronicfundswithdrawalinformation–paymenteffectivedateandrouting/accountnumbers.
• Ensuretheirsoftwaresupportstheprintingofthetaxreturnandallsupportingformssoifthereturncannotbee-filed,itcanbemailedtotheNYCDepartmentofFinance.See
DRAFT–March15,2017 V1.1 Page9of32
InformationBulletinNo.9,GuidelinesandSpecificationsfortheReproductionofNewYorkCityTaxFormsbyaThirdPartyontheDepartmentofFinancewebsite.
http://www.nyc.gov/html/dof/downloads/pdf/06pdf/infobull_9.pdf
DRAFT–March15,2017 V1.1 Page10of32
3.0 SCHEMAS AND SPECIFICATIONS TheIRShasstructuredtaxreturndataintoaseriesofschemas.AschemaisanXMLdocumentthatspecifiesthedataelements,structure,andrulesforeachform,schedule,document,and/orattachment(Note:NewYorkCityhasbusinessrulesinadditiontorulesdefinedbyschema.(SeeBusinessRulesandErrorCodesformoreinformation.)Unlessotherwisenoted,XMLschemasmustbeusedasdefinedbytheIRSathttp://www.irs.gov.Mostoftherequiredelementsareinthereturnheaderschemaandshouldnotbeoverwrittenbytheusers.
Theheaderschemacontainstheidentifyinginformationfortheentityfilingthereturn,thenameoftheofficersigningthereturn,preparerinformation,andthepreparingfirm’sinformation.FTAE-StandardsCommitteestandardschemasspecificallyforbusinessincometaxarecontainedinthesub-folderStateBusiness.StateBusinesscontainstwoschemas–BusinessReturnHeaderStateandBusinessReturnOtherHeaderState–thatarecontrolledbyFTAE-StandardsCommitteeandmaynotbealteredinanywaybythestates.PleaserefertotheNewYorkCitye-filewebsitetodownloadourschemas.
3.1 SCHEMA VERSION NUMBERING Theversionnumberincludesthetaxyearandtheversionnumberforwhichtheschemaandbusinessruledocumentapplies.Theversioninitialiscasesensitive.TheversionnumberofMeFbusinessrulesthatareinvokedfortheMeFXMLschemaswillalwayshavethesameversionnumberastheschemaversion,thereby,providingamechanismthatalignsthevariousversionsofschemaswiththeirapplicablebusinessrules.
BelowisthesampleSchemaVersionnumbering:
<ReturnStatestateSchemaVersion=”NYCBusiness2016v1.0”xsi:schemaLocation=”http://www.irs.gov/efileBusinessReturnNYC3L.xsd”xmlns=”http://www.irs.gov/efile”xmlns:xsi=”http://www.w3.org/2001/XMLSchema-instance”>
3.2 LINKED AND UNLINKED RETURNS NewYorkCitywillsupport“linked”and“unlinked”statereturns.AStatesubmissioncanbelinkedtotheIRSsubmissionbyincludingtheSubmissionIDofthefederalreturnintheStatemanifest.IftheStatesubmissionislinkedtoanIRSsubmission(alsoreferredtoasaFed/Statereturn),theIRSwillchecktoseeifthereisanacceptedIRSsubmissionunderthatSubmissionID.Ifthereisnotanacceptedfederalreturn,theIRSwilldenytheStatesubmissionandadenyacknowledgementwillbesent.
TheDepartmentofFinancewillmakeeveryefforttoprocessane-filedreturnonceitisacknowledged.However,ifthee-filereturncontainsanerror(s),identifiedafterthereturnisacknowledged,thereturnmayrequiremanualreview.
Note:TheNYC-1127shouldbefiledunlinked;NewYorkCitydoesnotrequirenorwishtoreceiveacopyofthetaxpayer’sFederal1040formwiththesubmission.
DRAFT–March15,2017 V1.1 Page11of32
3.3 TYPES OF SUBMISSIONS AND RECEIPTS MeFwillaccepttwokindsofsubmissions:(1)IRS(federal)submissionsand(2)Statesubmissions.(Forthisprogram,genericreferencesto“state”includeNewYorkCity.)
Eachreturnmustbeenclosedinaseparatesubmissionbutmultiplesubmissionsmaybecontainedinasinglemessage.
IfthereisanacceptedfederalreturnunderthatSubmissionID,thenMeFwillvalidatecertainelementsontheStatesubmissionandprovidethesubmissiontotheparticipatingstate.IftheStatereturnisnotlinkedtoapreviouslyacceptedfederalreturn(alsoreferredtoasaStateStand-AloneReturn),thenMeFwillvalidatecertainelementsofthesubmission.IftheIRSdoesnotdenytheStatereturn,itwillprovidetheStatesubmissiontotheparticipatingstateregardlessoftheFederalreturn.
BothFederalandStatereturnsmustbeinXMLformat.TheFederalreturnsmustconformtotheIRSvalidschemaversions.NewYorkCityreturnsmustconformtotheNewYorkCityBusinessTaxe-FileSchema.AcopyoftheFederalreturn,consolidatedandproforma,mustbeincludedintheNewYorkCitysubmission.
NOTE: NewYorkCitydoesnotacceptorrequestacopyofthefiler’sNewYorkStatebusinesstaxreturn.
3.3.1 STATE SUBMISSION DENIED BY MEF IftheStatesubmission(linkedorunlinked)is“denied”byMeF,MeFwillsendareceipttothetransmitterindicatingtheStatesubmissionisdeniedandwillnotbeavailableforthestate.Inthiscase,thestatewillnotknowthatthetransmitterhassentaStatesubmissiontoMeF.
3.3.2 STATE SUBMISSION ACKNOWLEDGED BY STATE IftheStatesubmissionisnotdeniedbyMeF,MeFwillprovidetheStatesubmissionforthestatetoretrieve,butMeFwillnotcreateareceiptforthetransmitter.NYCwillretrievetheStatesubmissionfromMeFandsenda“receipt”backtoMeFstatingthatwereceivedthetransmission.NYCwillthenvalidatetheXMLdataandapplythebusinessrulestothereturn.Areceiptindicatingaccept(ACK)orreject(NAK)willbesentbacktotheIRSforthetransmitterofthesubmission.
3.3.3 RE-SUBMISSION OF STATE REJECTED RETURN Ifasubmissionisrejected(NAK)byNYC,thesubmissionerrorcanbecorrectedandthereturnre-submittedviaMeF.However,ifasubmissionhasbeenaccepted(ACK),subsequentreturnsfromthesametaxpayerforthesametaxperiodwillbetreatedasduplicates,unlessthe“amendedreturn”checkboxismarked.
DRAFT–March15,2017 V1.1 Page12of32
3.4 ZIP FILE AND XML FILE NAMING CONVENTIONS
3.4.1 ZIP FILE NAMING CONVENTION .ZIPfilenamesmustbeunique.Theyshouldbetheconcatenationofthefollowingthreedatavalues:
• VendorEfin:6digits
• JuliandateofwhenthefilewassubmittedtotheIRS:7digits(YYYYDDD)
• Followedby7characters:• AsequencenumberthatmustbeuniqueforeachpackagetotheIRSonthesame
day;or• AnextensionoftheJuliandate;or• 7uniquedigits;canbeacombinationofnumbersandletters
HereisanexamplewhereavendorwithEFIN208358processedthreereturns,sequentiallynumbered0000001,0000002,0000003,onMarch1,2017andanotherthreereturnssequentiallynumbered0000001through0000003onMarch5,2017,thesesixreturnswouldhavethefollowingzipfilenames,respectively:
208358201709100000012083582017091000000220835820170910000003208358201709500000012083582017095000000220835820170950000003
3.4.2 XML FILE NAMING CONVENTIONS .XMLfilesshouldbetaggedwiththeexactlythesamenameasthe.ZIPfileasdetailedintheprevioussection.TheZIPfileshouldcontainseparatedirectoriesforIRSandNYCdataandFederalandCityreturnsmustbestoredintheappropriatedirectories.Both.XMLfilesmustbetaggedwiththe.ZIPfilename.
Example.FortheZIPfile20835820100600000001,itshouldcontainatleasttwosubdirectories:IRSandXMLwheretheIRSfoldercontainsasubdirectorynamedXML.Thefolderstructurecanbedepictedasfollows:
DRAFT–March15,2017 V1.1 Page13of32
20835820100600000001
IRS
XML
20835820100600000001.XML�Federalreturn
XML
20835820100600000001�NYCreturn
ExampleoftheFolderStructure
ThefilepathsforthesetwoXMLreturnsare:
NYCXMLReturn: \20835820100600000001\XML\20835820100600000001.xml
IRSXMLReturn: \20835820100600000001\IRS\XML\20835820100600000001.xml
3.5 ATTACHING NON-XML DOCUMENTS Aseparate“BinaryAttachmentXMLdocument”mustbecreatedforeachPDFandincludedinthesubmissiondata.ThePDFmustbeincludedintheattachmentfolderofthesubmissionzip.PleaserefertoIRSPublication4164forBinaryAttachmentSubmissionsandGuidelines.http://www.irs.gov/pub/irs-pdf/p4164.pdf
Attachingnon-XMLdocuments(PDFfiles)isdifferentthanattachingXMLdocuments.
ToattachaPDFfile,thefollowingstepsmustbeperformed:
• CreatethePDFfile.
• CreateaBinaryAttachmentXMLdocumentinthesubmissiondatathatdescribesthePDFfile(seesamplebelow).
• Createreferences,ifany,fromtheelement(s)towhichthePDFfileisattachedtotheBinaryAttachmentXMLdocument.
• IfthePDFfileistobeattachedtoanelementforaline,form,orschedule,createareferencefromtheelementtotheBinaryAttachmentXMLdocument.
Pleasenote:ThereferenceiscreatedfromtheelementtotheBinaryAttachmentXMLdocument,nottothePDFfile.IfnoreferenceiscreatedtotheBinaryAttachmentXMLdocument,thenthePDFfileisconsideredtobeattachedtothesubmission.ReferencestoPDFfilesareneededonlywhentheIRSspecifiestheconditionsunderwhichthereferencemustbecreatedandthereferencelocationswithinreturndatawherethereferencemustexist.
DRAFT–March15,2017 V1.1 Page14of32
• IncludethenumberofbinaryattachmentsinthesubmissioninthebinaryAttachmentCountattribute,whichisusedtoindicatethenumberofbinaryattachmentsinthereturnofelementReturnHeader.
• IncludethePDFfileinthesubmissionZIPfilethatconstitutesthesubmission.
Note:TheEROortaxpayercancreatethePDFfilewithanytoolavailable.TocreatetheBinaryAttachmentXMLdocument,theEROneedstoknowthenameofthePDFfileandabriefdescriptionof(thecontentsof)thefile.TheEROcreatesoneBinaryAttachmentXMLdocumentforeachPDFfileincludedinthesubmission.Thereisaone-to-onerelationshipbetweenthePDFfileandtheBinaryAttachmentXMLdocumentthatdescribesit.
TheEROortaxpayerprovidesthenameofthePDFfile,includingtheextension,intheAttachmentLocationelementandprovidesabriefdescriptionintheDescriptionelementoftheBinaryAttachmentXMLdocument.TheschemafortheBinaryAttachmentdocumentisdefinedinthefilenamedBinaryAttachment.xsd.
BelowisasamplebinaryattachmentXSD.
DRAFT–March15,2017 V1.1 Page15of32
DRAFT–March15,2017 V1.1 Page16of32
3.6 EMBEDDED AND ATTACHED SCHEDULES
3.6.1 EMBEDDED SCHEDULES NYCDepartmentofFinancehasseveralgenericembeddedschedulesaspartofourschematoallowfor“rider”typeofinformationtobesubmittedelectronically,directlyinlinewitheachparticularfieldwheresupportingdataisrequestedorrequired.
Wehaveidentifiedtengenericscheduleswhichareembeddedthroughouttheschema:
ScheduleGen1(Description,Amount)
ScheduleGen2(Amount,Reason)
ScheduleGen3(Address,Amount)
ScheduleGen4(BusinessName,EIN)
ScheduleGen5(Address,NatureofBusiness)
ScheduleGen6(BusinessName,EIN,Address,QSSSReturnReqOrFiled)
ScheduleGen7(BusinessName,EIN,Description,Amount)
ScheduleGen8(NatureofInterest,Address,Borough,Block,Lotnumber)
ScheduleGen10(ShareholderName,EIN/SSN,Amount,Indebtedness,Paid)
ScheduleGen11(TaxpayerName,Description)
DRAFT–March15,2017 V1.1 Page17of32
Thesegenericschedulesareembeddedintheschemausingthecomplexefiletypes:
<xsd:elementname=”NYSFranchiseTaxOthers”type=”sInt16Type”minOccurs=”0”>
<xsd:annotation>
<xsd:documentation>
<LineNumber>B5a</LineNumber>
<Description>NYSFranchiseTaxandotherincometaxes,includingMTAsurcharge,deductedonfederalreturn</Description>
</xsd:documentation>
</xsd:annotation>
</xsd:element>
<xsd:elementname=”NYSFranchiseTaxOthersSched”type=”ScheduleGen1Type”minOccurs=”0”>
<xsd:annotation>
<xsd:documentation>
<LineNumber>B5aSch</LineNumber>
<Description>NYSFranchiseTaxOthersSched</Description>
</xsd:documentation>
</xsd:annotation>
</xsd:element>
AlistofalltheembeddedgenericschedulescanbefoundontheNYCwebsite.
3.6.2 ATTACHED SCHEDULES Inadditiontotheembeddedschedules,wehaveoneattachedscheduleforthemorecomplexscenariosofsupportingdatawhereaworksheetmightbeneededtodeterminethecorrectvalue:
Schedule4SaltTaxCalc.xsd
InstructionsforitsusecanbefoundontheNYCwebsite.
DRAFT–March15,2017 V1.1 Page18of32
4.0 SUPPORTED TAX FORMS
4.1 FORMS THAT CAN ONLY BE SUBMITTED IN XML FORMAT ThetablebelowlistBusinessCorporation,GeneralCorporation,andUnincorporatedBusinessTax(UBTandUBTI)formssupportedforTaxYear2016inXMLformat.
FORM NUMBER FORM DESCRIPTION NYC-2 BusinessCorporation&BankTaxReturn–LongFormNYC-2A BusinessCorporation&BankTaxReturnNYC-2S BusinessCorporationTaxReturn–ShortFormNYC-3L GeneralCorporationTaxReturnforS-Corps–LongFormNYC-3A CombinedGeneralCorporationTaxReturnforS-CorpsNYC-399 ScheduleofNewYorkCityDepreciationAdjustmentsNYC-399Z DepreciationAdjustmentsforCertainPost9/10/01PropertyNYC-300 MandatoryFirstInstallment(MFI)byBusinessCCorporationsNYC-400 DeclarationofEstimatedTaxbyGeneralCorporationsNYC-400B DeclarationofEstimatedTaxbyBankingCorporationsNYC-4S GeneralCorporationTaxForm–ShortFormNYC-4SEZ GeneralCorporationTaxFormNYC-EXT ApplicationforAutomatic6-MonthExtensionofTimetoFileNYC-EXT.1 ApplicationforAdditionalExtensionNYC-204 UnincorporatedBusinessTaxReturnforPartnershipsNYC-204EZ UnincorporatedBusinessTaxReturnforPartnershipsNYC-5UB PartnershipDeclarationofEstimatedUnincorporatedBusinessTaxNYC-202 UnincorporatedBusinessTaxReturnforIndividualsNYC-202EIN UnincorporatedBusinessTaxReturnforEstatesandTrustsNYC-202S UnincorporatedBusinessTaxReturnforIndividuals–ShortFormNYC-5UBTI DeclarationofEstimatedUnincorporatedBusinessTaxNYC-1127 ReturnforNonresidentEmployeeoftheCityofNewYorkNYC-245 ActivitiesReportofCorporationsNYC-3360 GeneralCorporationTaxReportofChangeinTaxBaseMadebyIRSand/or
NYStateNYC-115 UnincorporatedBusinessTaxReportofChangeinTaxableIncomeMadeby
IRSand/orNYState
DRAFT–March15,2017 V1.1 Page19of32
Note:AspartoftheNYC-1127submission,aPDFoftheNewYorkStateindividualreturnisrequired.ThesubmissionwillberejectedifthisPDFismissing.TherequiredPDFshouldbenamed:1127_NYState_Rtn.
4.2 REQUIRED FORMS THAT CAN ONLY BE SUBMITTED AS PDF ATTACHMENTS
ThetablebelowlistsNYCtaxformsthatcanonlybeacceptedas“.pdf”attachments:
FORM NUMBER FORM DESCRIPTION NYC-221 UnderpaymentofEstimatedUnincorporatedBusinessTaxNYC-222 UnderpaymentofEstimatedTaxbyCorporation
4.3 FORMS THAT CAN BE SUBMITTED IN XML FORMAT OR PDF ATTACHMENTS
Thefollowingtaxformscanbeacceptedaseither“.pdf”attachmentsorxmlformat.
FORM NUMBER FORM DESCRIPTION NYC-Att-S-Corp CalculationofFederalTaxableIncomeforSCorporationsNYC-NOLD-GCT NetOperatingLossDeductionComputationforGeneralCorporationsNYC-NOLD-UBTP NetOperatingLossDeductionComputationforUnincorporated
Businesses(Partnerships)NYC-NOLD-UBTI NetOperatingLossDeductionComputationforUnincorporated
Businesses(Individuals,EstatesandTrusts)NYC-9.5 ClaimforREAPCreditAppliedtoGeneralCorporationTaxandBanking
CorporationTaxNYC-9.6 ClaimforCreditAppliedtoGeneralCorporationTaxNYC-9.7 UBTPaidCreditForGeneralCorporationTaxpayersNYC-9.8 ClaimforLMREAPCreditAppliedtoGeneralCorporationTaxandBanking
CorporationTaxNYC-9.10 ClaimforBiotechCreditNYC-114.5 ClaimforREAPCreditAppliedtoUnincorporatedBusinessTaxNYC-114.6 ClaimforCreditAppliedtoUnincorporatedBusinessTaxNYC-114.7 UBTPaidCreditForUnincorporatedBusinessTaxpayersNYC-114.8 ClaimforLMREAPCreditAppliedtoUnincorporatedBusinessTaxNYC-114.10 ClaimforBiotechCredit
DRAFT–March15,2017 V1.1 Page20of32
Ridersoffull-formFed1120,Fed1065orFed1040formswillalsobeacceptedas.pdfattachments,aswillotherridersasrequired,basedontheNYCtaxforminstructions.
IfthetaxpayerwishestofileanyotherNewYorkCitytaxformforTY2015,theycansubmitapaperreturnoruseNYC-e-Servicesatthefollowinglink:
http://www.nyc.gov/html/dof/html/forms_reports/business_forms.shtml
4.4 NAMING PDF ATTACHMENTS ForPDFattachments,thetaxpreparationsoftwaremustprovidethetaxpayertheabilitytoenterameaningfulname.Thefollowingtableprovidesafewexamples.Namesarelimitedto20characters.
Note:PDFfilenamescanutilizeupperorlowercasecharacters,oracombinationofthetwo.
CONDITION BINARY ATTACHMENT TITLE
Ifaproforma1120isbeingfiledwithNYC,attachacopyoftheFederal1120.
FED-1120-Full
Ifthetaxpayerisincludinganexplanationorotherrider,attach.
Note:Therearetwooptionsfornamingtheseattachments:
1) IncludeonePDFforeachriderorotherattachment,or
2) AttachonePDFcontainingallattachmentsfortheprimaryform;seeexample,right
NYC-3L-Attachments
UBTItaxpayerincludesacopyoftheirFederalScheduleConly FED-Sched-C
NYC-114.7UBTPaidCreditforUnincorporatedBusinessTaxpayers NYC-1147-Paid-CR
AlistofpreferredPDFfilenamingconventionscanbefoundatthislink:http://www1.nyc.gov/assets/finance/downloads/pdf/17pdf/btefile/2016ty_bte-f_naming_conventions.pdf
4.5 INFORMATION FOR UBTI FILERS
4.5.1 FEDERAL SCHEDULE C REQUIREMENT IndividualsfilingUnincorporatedBusinessTaxreturnselectronicallyshouldincludeacopyoftheirFederal1040return,preferablyinXMLformat.However,NewYorkCity’sprimarygoalisinobtainingacopyoftherelevantFederalScheduleC(s)forthesesoleproprietors.Tothatend,NYCwillacceptaPDFoftheScheduleC(s)inlieuoftheentireFederal1040form,ifthetaxpayerprefersandthesoftwareallows.
DRAFT–March15,2017 V1.1 Page21of32
4.5.2 NO JOINT FILING STATUS FOR UBTI TAXPAYERS Eachtaxpayermustfileforhisorherownbusiness,regardlessoftheirFederalfilingstatus.Seebelowforvariousfilingscenarios.AllthesescenariospresumetheFederalfilingstatusisMarriedFilingJoint(MFJ):
SITUATION FEDERAL FILING NEW YORK CITY FILING
Scenario1 OneScheduleCisincludedwiththeFed1040filing;theSSNontheScheduleCbelongstotheprimarytaxpayer.
OnlytheprimarytaxpayershouldfileformNYC202.
Scenario2 OneScheduleCisincludedwiththeFed1040filing;theSSNontheScheduleCbelongstothespouse.
OnlythespouseshouldfileformNYC202.
Scenario3 TwoScheduleCsareincludedwiththeFed1040filing;theSSNonScheduleC#1belongstotheprimarytaxpayer;theSSNforScheduleC#2belongstothespouse.
TheprimarytaxpayerandthespouseshouldeachfileseparateNYC202forms,eachforhisorherownbusiness.
Scenario4 MultipleScheduleCsareincludedwiththeFed1040filing,twoormorebelongingtotheprimarytaxpayer,andtwoormorebelongingtothespouse.
Theeachtaxpayershouldaggregatetheirownbusinesses,andeachshouldfileoneseparateNYC202formwiththeaggregatedamounts.
Forallscenarios,acopyofeachFederal1040ScheduleCmustbeincludedwiththefiling,eitherinxmlorPDFformat.
DRAFT–March15,2017 V1.1 Page22of32
5.0 SOFTWARE ACCEPTANCE, TESTING AND APPROVAL ThefollowinginformationmustbeprovidedtotheNewYorkCityDepartmentofFinancepriortosubmittingtesttransmissions.
• Softwarevendorcompanyname
• Companyaddress
• Primarycontactperson(name,telephonenumber,emailaddress)
• Secondarycontactperson(name,telephonenumber,emailaddress)
• SoftwareIDthatwillbeincludedintheFTAE-StandardsCommitteeheaderfield<SoftwareId>
• NewYorkCityformssupportedforTaxYear2015
• AreyouinproductionwithNewYorkState?
ContactBusinessTaxe-Fileformoreinformation.
AllsoftwaremustbetestedusingtheNewYorkCitytestpackages.ClickheretodownloadtheNewYorkCitySoftwareVendorTestPackagesforTaxYear2016.
SoftwareDeveloperswillbegivenconfirmationbytelephoneandemailfromtheNewYorkCitye-FileCoordinatorwhensoftwarehasbeensuccessfullytestedandapproved.Onlyapprovedsoftwaremaybereleasedanddistributedbythedeveloper.
Thetestpackageincludes:
• Versionnumberofschema• NewYorkCityspecificXMLschema• NewYorkCityspreadsheetofrequireddataelements• PDFcopiesofNYCtestreturns• Spreadsheetsofanyspecialtestconditions
DevelopersmustvalidatetheNewYorkCityreturndata(XML)againsttheNewYorkCityschemaandincludeeditsandverificationsbasedonthebusinessrulesprovidedforeachelement.Thecityspreadsheetwillincludeinformationonfieldtype,fieldformat,length,ifitcanbenegative,ifitisrecurring,andthebusinessruleorothereditsandverificationsforeachfield.
DRAFT–March15,2017 V1.1 Page23of32
6.0 ERRORS AND EDITS
6.1 ERROR CATEGORIES � BUSINESS RULES Rejectedtransmissionsareduetonon-adherencetotheschemaandcertainNewYorkCityprocessingrequirements.Theserulesarespecificindefiningthelocationoftheerror.Belowaregeneralcategories.SeeNYC’sErrorCodesdocumentforspecificerrorcodenumbers.
ERROR EXPLANATION MultipleDocument Morethantherequirednumberofprimarydocumentsis
includedinthetaxreturn.MissingDocument Ataxreturndocumentisrequiredbutwasnotincludedinthetax
return.(Primaryorrequiredattachment.)DataMismatch Thedataintwofieldsshouldbethesamebutisnot.For
example,avaluethatshouldbecarriedfromascheduleelsewhereonthereturndoesnotmatchitssource.
DuplicateCondition Thetaxreturnorthetransmissionfilewaspreviouslyreceivedandaccepted(ACK)byNYC.
MathError Theresultofacomputationisincorrect.IncorrectData Dataviolatesabusinessruleeventhoughitissyntactically
correct.Thatis,thedatavaluesforelementsmustconformtotheformatspecifiedandthedatatypeandcanonlycontainvaluesallowedforthemintheschema.
MissingData Dataisnotprovidedforarequiredfield.DatabaseValidationError DataprovideddoesnotmatchtheIRSdatabaseorthedata
providedshouldbepresentedintheIRSdatabasebutisnot.Forexample,theElectronicFilingIdentificationNumber(EFIN)intheReturnHeadermustbelistedintheMeFdatabaseandinacceptedstatus.
XMLError ThedataviolatesSchemaspecification.ThereturnandtransmissiondocumentsmustconformtotheversionoftheXMLschematheyspecify.
SystemError AreturnencountersaproblemwiththeIRSsystemthatpreventsthereturnfrombeingprocessedelectronically.
6.2 EDITS AND VERIFICATIONS PleaserefertotheNewYorkCityDepartmentofFinancewebsitetodownloadourSchemas,BusinessRules,andErrorCodes.
DRAFT–March15,2017 V1.1 Page24of32
6.3 NYC NON-SCHEMA EDITS AND BUSINESS RULES
6.3.1 TRANSMISSION BUSINESS RULES – NYC FORMS ThetablebelowliststheNewYorkCityprimarytaxformsandvalidformfilingcombinations.
PRIMARYFORM 3L/3A 4S 4SEZ 204 204EZ 202 202S 202EIN 2/2A 2S
NYCSUPPORTINGFORMS
9.5 X X
9.6 X X
9.7 X
9.7C X
9.8 X X
9.10 X X
114.5 X X X
114.6 X X X
114.7 X
114.8 X X X
114.10 X X X
NOLD-GCT X X X
NOLD-UBTP X
NOLD-UBTI X X
Att-S-Corp X X X
399 X X X X X X X
399Z X X X X X X X
FEDFORMS
1120 X X
1120S X X X
1120F X X
1065 X X
1065B X
1040 X X
1041 X
DRAFT–March15,2017 V1.1 Page25of32
Note:Thefollowingformsareconsidered“standalone”andcannotbefiledwithanyotherforms:
FORM NUMBER FORM DESCRIPTION NYC-300 MandatoryFirstInstallment(MFI)byBusinessCCorporationsNYC-400 DeclarationofEstimatedTaxbyGeneralCorporationsNYC-400B DeclarationofEstimatedTaxbyBankingCorporationsNYC-EXT ApplicationforAutomatic6-MonthExtensionofTimetoFileBusiness
IncomeTaxReturnNYC-EXT.1 ApplicationforAdditionalExtensionNYC-5UB PartnershipDeclarationofEstimatedUnincorporatedBusinessTaxNYC-5UBTI DeclarationofEstimatedUnincorporatedBusinessTaxNYC-1127* ReturnforNonresidentEmployeeoftheCityofNewYorkNYC-245 ActivitiesReportofCorporations
*The1127submissionmustincludetheNewYorkStateIndividualtaxreturnasaPDFattachmentoritwillberejected.
Additionalformfilingerrors:
RULE/VALIDATION ERROR CATEGORY
Oneprimaryformmustbeincludedinthefiling.Seetableaboveforlistofprimaryforms.
Missingdocument
Certainformscanonlybefiledwithspecificprimaryforms.Seetableaboveforlistofvalidformfilingcombinations.
Invalidformfilingcombination
CertainformscanonlybeacceptedasPDFattachments.SeeSection4.2FormsThatCanOnlybeSubmittedbyAttachment.
Invaliddocumenttype
DRAFT–March15,2017 V1.1 Page26of32
6.3.2 TRANSMISSION BUSINESS RULES – FEDERAL FORMS IffilingaNYCtaxreturnwitharequirementtoincludetheFederal1120,1120S,1120F,1065,1065B,1040or1041return,theattachedFederaldocumentshouldbeinxmlformat.Iftherequirementistoincludebothaproforma1120andaFederal1120-full,thentheproformashouldbeinxmlformatandtheFed-1120fullshouldbeattachedasaPDF.NYCwillacceptanyFederal1120(notlistedabove)aseitherxmloraPDFattachment.
RULE/VALIDATION ERROR CATEGORY Federalreturnrequired MissingdocumentBothproformaandconsolidatedfederalreturnsrequired Missingdocument
6.3.3 PAYMENT BUSINESS RULES (ACH DEBIT/CREDIT/FEDWIRE) RULE/VALIDATION ERROR CATEGORY Paymentamountcannotbegreaterthanthebalancedueamountonreturn
Incorrectdata
6.3.4 SIGNATURE BUSINESS RULES
RULE/VALIDATION ERROR CATEGORY
Signatureisrequired(TaxpayerPIN) Missingdata
DRAFT–March15,2017 V1.1 Page27of32
7.0 PAYMENT HANDLING AND ACCEPTANCE
7.1 PAYING A BALANCE DUE BusinessesandindividualselectingtoelectronicallyfiletheirNewYorkCityGeneralCorporateTaxreturnortheirUnincorporatedBusinessTax(partnershiporindividual)shouldalsoelectronicallypaythebalancedue.NYCwillacceptACHdebit,ACHcredit,andFedwirepayments.Alternately,thetaxpayercanchoosetofiletheirreturnelectronicallybutpayviapapercheckormoneyorder(seePaymentbyVoucher,below).
Theinformationnecessarytoinitiatethetransactionmustbeincludedwiththereturndatawhenthereturnisfiled.Partiallypaidorunpaidliabilitiesonane-filedreturnwillbebilledwhenthereturnisprocessed.Abalancedueonane-filedextensionwillnotbebilledbutshouldbepaidinfullwhentheextensionisfiled,eitherelectronicallyorviatheNYC-200V.
Importantnote:Becausetheroutingtransitnumberandbankaccountnumbermaynotbechangedonceareturnorextensionhasbeentransmittedandaccepted,preparersandEROsmuststresstotaxpayerstheimportanceofsupplyingthecorrectinformation.
TheelectronicfundspaymentinformationprovidedbythetaxpayertotheDepartmentofFinancewillbeusedonlyforthespecifictaxpaymentasauthorizedbythetaxpayer.
NotethatNYCdoesnotacceptInternationalACHTransactions(IATs).AtaxpayerwishingtopayviaIATshouldbeinstructedtosubmitapaperreturninstead.
Developer’snote:NYCdoesnotusetheEstimatedPaymentelementoftheFTAE-StandardsCommitteeFinancialTransaction.Instead,eachestimatedpaymentmustbesubmittedseparatelyusingtheStatePaymentelement.
7.2 PAY BY ELECTRONIC FUNDS WITHDRAWAL (ACH DEBIT) Ifataxreturnhasabalancedueandthetaxpayerchoosestopaythisamountusingelectronicfundswithdrawal,thefollowingrulesapply:
• Thesoftwareshouldnotallowthepreparertoenterarequestedsettlementdatethatisbeforethesubmissiondate,ormorethan15monthsbeyondtheduedate.
• Ifthereturnise-filedbeforetheduedate,arequestedsettlementdateuptoandincludingtheduedate,maybespecified.
• Ifareturnise-filedonoraftertheduedate,therequestedsettlementdatemustequalthesubmissiondate.Thewithdrawalwillbeprocessedonthedatewereceiveyourreturn.
DRAFT–March15,2017 V1.1 Page28of32
• Ane-filedreturnwitharequestedpaymentsettlementdatebeyondtheduedatewillbeaccepted;however,thereturnwillbeconsideredtobefiledbasedontherequestedpaymentsettlementdate,notthedatereceived.
• Thebankaccountnumberandtheroutingtransitnumberofthefinancialinstitutionfromwhichthewithdrawalisbeingmademustbeincluded.(Theroutingnumberisthenine-digitnumberatthebottomofacheck.)Ane-filedreturnwithaninvalidroutingnumberwillberejected.
• AnACHpaymentcannotbemadefromaforeignbank,i.e.,notanIATtransaction.
• PaymentAmountontheFinancialTransactionshouldnotbezero.
• AnACHpaymentmustbelessthan$10million.
7.3 PAY BY ELECTRONIC FUNDS TRANSFER (ACH CREDIT OR FEDWIRE)
Forelectronicfundstransfers,thepaymentdateisthedatethattheACHcreditorFedWireissenttotheDepartmentofFinance’sbank.
NotethatwhileACHdebitsaretakenwhenthereturnisfiled,ACHcreditsandFedWiretransfersmusttakeplacefirst,beforethereturnisfiled.IfthetaxpayerispayingviaFedWire,theycannotsubmitthereturnuntiltheFedWiretransactioniscompleteandtheyhaveobtainedtheTraceNumber,whichmustbeenteredonthereturn.
PleaseseetheNYCDepartmentofFinancewebsiteforacopyoftheACHCreditRecordLayoutortheFedWireRecordLayout.
Asareminder,ACHcreditsmaynotbefromaforeignbank,i.e.,notanIATtransaction.
7.4 ACCOUNT NUMBERS
PAYMENT METHOD NYC DEPT OF FINANCE ACCOUNT NUMBER ROUTING NUMBER ACHCredit 9355930443 021000322Fedwire 9355930443 026009593
7.5 PAYMENT BY VOUCHER IfthetaxpayerchoosestopaytheirBalanceDueviapapercheckormoneyorder,theymustcompleteandmailtheNYC-200Vandenclosetheirpayment.
Theseformsshouldbeproducedwhenthereturniscompleted.Thesoftwaremustpopulateallthefields,excepttheamountofthepayment.Thepaymentvouchershouldalsoincludeanelectronicscanline.SeeBulletin9forspecifications.ThevouchershouldbesenttoNYCwiththeenclosedpaymentandnothingelseattached.Thereisnoneedtowriteanyadditional
DRAFT–March15,2017 V1.1 Page29of32
informationontheform,attachacopyofthereturn,orattachaletterofexplanation.Theeffectivedateofthepaymentwillbethepostmarkdate.
Specialnote:IfthetaxpayerisfilingelectronicallybutpayingtheBalanceDueviapapercheckormoneyorder,the<PaymentEnclosed>tagsshouldnotbeincludedinthesubmissionxml,or,ifincluded,theamountshouldbezero.
7.6 RULES FOR DIRECT DEPOSIT OF REFUNDS NewYorkCityisallowingdirectdepositofrefunds.SoftwarevendorsshouldusetheFTAE-StandardsCommitteeFinancialTransactionschemaforthenecessarydirectdepositinformation.
7.7 OTHER PAYMENT ISSUES Thepaymentamountshouldnotbegreaterthanthebalancedueamountonthereturn.
7.7.1 PARTIAL PAYMENTS TheNewYorkCityDepartmentofFinancestronglyrecommendsfullpaymentatthetimethereturnise-filed.However,partialpaymentwillbeaccepted.Thetaxpayerwillbebilledfortheremainderamountowedwithassociatedinterestandpenaltieswhenthereturniffullyprocessed.
Asareminder,theextensions(e.g.,NYC-EXTandNYC-EXT.1)arerequestsextendingtheduedatetofilereturns.Thetaxpayercanbechargedlatefilingandlatepaymentpenaltiesiftheextensionisnotfiledontimeandproperlyestimated.
7.7.2 POST-DATED PAYMENTS Moneywillnotbewithdrawnfromanyaccountbeforethedatespecified.Ifaweekendorbankholidayisdesignated,thepaymentwillnotbewithdrawnuntilthenextbusinessday.TheACHsettlementdatecannotbemorethan15monthsbeyondtheduedate.
7.7.3 CONFIRMATION OF PAYMENT Thecopyofthee-filedreturnthatincludestheelectronicfundsauthorizationandthebankstatementthatincludesaNewYorkCitytaxpaymentlineitemarethefiler’sconfirmationthatpaymenthasbeenmade.
Note:Oncethee-filedreturnisaccepted,thedesignatedpaymentdatecannotbechangedandthepaymentcannotbecancelled.
7.8 SIGNATURE REQUIREMENTS FOR E-FILED RETURNS SignatureAuthorizationForm:
DRAFT–March15,2017 V1.1 Page30of32
• TaxpayersmustcompletetheappropriateSignatureAuthorizationFormandretainitwiththeirfiles.Eachtaxtypehasitsownspecificform:NYC-579-BCT,NYC-579-GCT,NYC-579-COR,NYC-579-UBT,NYC-579-UBTI,NYC-579-EINandNYC-579-EMP.Donotincludethisformwiththeelectronicsubmission.
• ThesoftwarevendormustensurethattheirsoftwareenablesprintingoftheseSignatureAuthorizationForms.
• TaxpayerPIN:
• TaxpayersmustenteraTaxpayerPINontheSignatureAuthorizationForm.Thesoftwarevendormustensurethattheirsoftwareallowsthetaxpayertoenteraself-selectedPINandguidethetaxpayerinprovidingtheirPINtoauthorizethefiling.
• TheTaxpayerPINshouldbepassedtoNYCalongwithsubmissionxml:• ForGCTandUBTreturns,thexsdpathforTaxpayerPINis:
ReturnHeaderState/BusinessRepresentative/TaxpayerPIN• ForUBTIreturns,thexsdpathforTaxPayerPINis:
ReturnHeaderState/Filer/Primary/TaxpayerPIN
DRAFT–March15,2017 V1.1 Page31of32
8.0 ADDITIONAL RESOURCES
8.1 CONTACTS AND TELEPHONE NUMBERS VisittheDepartmentofFinancewebsite,www.nyc.gov/finance,foradditionalinformation.
8.1.1 NEW YORK CITY RESOURCES NEW YORK CITY RESOURCES CONTACT INFORMATION Emailcontact ContactBusinessTaxe-FileCorporationTaxInformation www.nyc.gov/financeInquiriesforthehearingandspeechimpaired
ContactBusinessTaxe-File
8.1.2 IRS RESOURCES IRS RESOURCES CONTACT INFORMATION IRSe-FilingHelpDesk 1-866-855-0654IRSBusinessTaxInquiries 1-800-829-4933IRSWebsite www.irs.govIRSFormsandPublications http://www.irs.gov/formspubs/index.html?portlet=3IRSModernizede-FileUserGuidesandPublications
http://www.irs.gov/Tax-Professionals/e-File-Providers-&-Partners/Modernized-e-File-(MeF)-User-Guides-&-Publications
8.1.3 OTHER RESOURCES OTHER RESOURCES CONTACT INFORMATION FederationofTaxAdministrators(FTA) http://www.taxadmin.orgFed/StateRequirements http://www.statemef.com
8.2 NEW YORK CITY PUBLICATIONS NYCTaxPublicationslink:
InformationBulletinNo.9:GuidelinesandSpecificationsfortheReproductionofNewYorkCityTaxFormsbyaThirdParty
http://www.nyc.gov/html/dof/downloads/pdf/06pdf/infobull_9.pdf
DRAFT–March15,2017 V1.1 Page32of32
8.3 INTERNAL REVENUE SERVICE PUBLICATIONS IRSPublicationLink:http://www.irs.gov/formspubs/index.html
• Publication1345,HandbookforAuthorizedIRSe-FileProvidersofIndividualIncomeTaxReturns.
• Publication3112,IRSe-FileApplicationandParticipation.Containsinformationabouttherolesofsoftwaredevelopers,transmittersandelectronicreturnoriginators.IRShasstandardizedtheinformationforalle-fileprograms.
• Publication4162,Modernizede-FileTestPackageforForms1120/1120-S/1120-F/7004.ContainstheinstructionsandtestcasescenariosforsoftwaredevelopersandtransmitterstouseforAssuranceTestingSystem(ATS)of1120/1120S.ThispublicationalsocontainstheinstructionsandtestscenariosforForm7004,ApplicationforAutomaticExtensionofTimetoFileCorporationIncomeTaxReturn.
• Publication4163,Modernizede-FileInformationforAuthorizedIRSe-FileProvidersforBusinessReturns.Containsspecificinformationapplicableto1120,1120S,and7004e-fileprogramsonly.
• Publication4164,Modernizede-FileGuideforSoftwareDevelopersandTransmitters.Containsthecommunicationprocedures,transmissionformats,businessrules,andvalidationprocedurestobeusedbysoftwaredevelopersandtransmitterstodevelopsoftwareforfiling1120/1120Sreturnsand7004extensions.
• Publication4505,Modernizede-FileTestPackageforForms1065/1065B.ContainstheinstructionsandtestcasescenariosforsoftwaredevelopersandtransmitterstouseforAssuranceTestingSystem(ATS)of1065/1065B.