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The guidance outlines eligibility and who must file an Unincorporated Business Tax return, including income thresholds and entity treatment. It also specifies when certain credits apply and provides conditions for taxpayers to qualify to file NYC-202S instead of other forms.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-nyc-202s/301792/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-nyc-202s/301792.png","ImageObject",442,249,{"name":88,"@type":89},"Oliver Hayes","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How can payments be made for the tax due, and what must be included when paying by check or money order?","Question",{"text":108,"@type":109},"Payments may be made on the NYC Department of Finance website or by check or money order. If paying by check or money order, do not combine it with the New York City return; checks and money orders must be accompanied by payment voucher form NYC-200V sent to the address on the voucher.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What reporting deadline applies to an “alternative adjustment action” under the recent tax law changes?",{"text":113,"@type":109},"A taxpayer subject to the Unincorporated Business Tax must report an alternative adjustment action within ninety days after the action occurs. For actions occurring on or after August 7, 2025, the ninety-day rule applies; earlier actions must be reported by May 4, 2026.",{"name":115,"@type":106,"acceptedAnswer":116},"Who must file an Unincorporated Business Tax return for tax years beginning in 2009 or later?",{"text":117,"@type":109},"Individuals or unincorporated entities carrying on or liquidating a trade, business, profession, or occupation wholly or partly within New York City and with total gross business income over $95,000 must file an Unincorporated Business Tax Return for those tax years.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301792,1790394552,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},687207020761,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Instructions for Form NYC-202S  \nUnincorporated Business Tax Return For fiscal years beginning in 2025 or for calendar year 2025   \nIMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT OF TAX DUE  \nPayments may be made on the NYC Department of Finance website [at](at nyc.gov/eservices)[ nyc.gov/eservices](at nyc.gov/eservices), or via check or money order. If paying with check or money order, do not include these payments with your New York City return. Checks and money orders must be accompanied by payment voucher form NYC-200V and sent to the address on the voucher. Form NYC-200V must be postmarked by the return due date to avoid late payment penalties and interest. See form NYC-200V for more information.  \nHighlights of Recent Tax Law Changes for Unincorporated Businesses  \nl Part V of Chapter 59 of the Laws of 2025 provides that any taxpayer subject to the Unincorporated Business Tax must report an alternative adjustment action within ninety days after such action occurs, and that any taxpayer subject to the Unincorporated Business Tax, the General Corporation, Bank Tax or the Business Corporation Tax that is a partner in a partnership must report its distributive share of any federal or state change, or alternative adjustment action, to which such partnership was subject within ninety days from the time such change or action occurs. An \"alternative adjustment action\" means a final federal adjustment as determined pursuant to IRC §6225 or an administrative adjustment request filed by the partnership under IRC §6227, including adjustments with respect to which the partnership made a federal election for alternative payment as described in IRC §6226. These requirements apply to federal and state changes and alternative adjustment actions occurring on or after August 7, 2025; alternative adjustment actions occurring prior to such date must be reported by May 4, 2026.  \nl Chapter 171 of the Laws of 2025, codified in Ad. Code sections 11-503(r), 11-604(24), 11-643.10 and 11-654(23), provides for a credit under the Unincorporated Business Tax, the General Corporation, Bank Tax and the Business Corporation Tax to businesses relocating their operations from outside New York State to an eligible premises within New York City. For more information see Chapter 61 of Title 19 of the RCNY and the DOF website. Taxpayers claiming this credit may not use this form and must file on form NYC-202 .  \nl Ad. Code Sections 11-144, 11-503(q), 11-604(23) and 11-654(23) provide for a refundable credit under the Unincorporated Business Tax, the General Corporation Tax and the Business Corporation to taxpayers providing new or expanded child care services for their employees with respect to infants and toddlers in a permitted child care program. For more information, see Chapter  \n59 of Title 19 of the RCNY and the DOF website ([https://www.nyc.gov/site/finance/property/group-childcare-credit.page](https://www.nyc.gov/site/finance/property/group-childcare-credit.page)) Taxpayers claiming this credit may not use this form and must file on form NYC-202 .  \nl Local Law 166 of 2023 amended section 11-503(o) of the Ad. Code to renew a biotechnology credit for tax years beginning on or after January 1, 2023, and before January 1, 2026, for certain qualified emerging technology companies for certain costs and expenses incurred. Taxpayers claiming this credit may not use this form and must file on form NYC-202 .  \nl Chapter 671 of the Law of 2023 added Ad. Code sections 11-506 (c)(13), 11-602(8)(a)(17) and 11-652(8)(a)(18) allowing the deduction against the Unincorporated Business Tax, the General Corporation Tax and the Business Corporation Tax, respectively, of an amount equal to the federal deduction disallowed by IRC section 280E, for business expenses incurred by taxpayers authorized by the New York Cannabis Law to engage in the sale, distribution, or production of adult-use cannabis products or medical cannabis. Taxpayers making this modificatio","cbCaieQc1HZN7Mr0","https://ap.wps.com/l/cbCaieQc1HZN7Mr0","pdf",352988,6,"English","# Instructions for Form NYC-202S\n## Payments and Form NYC-200V Requirements\n## Highlights of Recent Tax Law Changes for Unincorporated Businesses\n## General Information: Who Must File a UBT Return\n## Eligibility to File Form NYC-202S","[{\"question\":\"How can payments be made for the tax due, and what must be included when paying by check or money order?\",\"answer\":\"Payments may be made on the NYC Department of Finance website or by check or money order. If paying by check or money order, do not combine it with the New York City return; checks and money orders must be accompanied by payment voucher form NYC-200V sent to the address on the voucher.\"},{\"question\":\"What reporting deadline applies to an “alternative adjustment action” under the recent tax law changes?\",\"answer\":\"A taxpayer subject to the Unincorporated Business Tax must report an alternative adjustment action within ninety days after the action occurs. For actions occurring on or after August 7, 2025, the ninety-day rule applies; earlier actions must be reported by May 4, 2026.\"},{\"question\":\"Who must file an Unincorporated Business Tax return for tax years beginning in 2009 or later?\",\"answer\":\"Individuals or unincorporated entities carrying on or liquidating a trade, business, profession, or occupation wholly or partly within New York City and with total gross business income over $95,000 must file an Unincorporated Business Tax Return for those tax years.\"}]","Instructions for Form NYC-202S | PDF",1789785478]