This memorandum provides modifications to the required methodology for the attribution of interest deductions for taxpayers subject to the Business Corporation Tax (BCT), General Corporation Tax (GCT), Banking Corporation Tax (BTX) or the Unincorporated Business Tax (UBT)
This Finance Memorandum generally explains the impact of these federal changes, as well as related changes enacted in the 2018-19 New York State budget, on taxpayers that are subject to the Business Corporation Tax.
This Finance Memorandum contains instructions for reporting GILTI, FDII, and IRC § 965 amounts on New York City General Corporation Tax (“GCT”), Unincorporated Business Tax (“UBT”), and Banking Corporation Tax (“BTX”) 1 returns and attachments.
This Ready New York map shows the hurricane evacuation zones (1-6) for all five boroughs of New York City. It also lists evacuation centers, though they are subject to change. For updated reports on building status and accessibility features, call 311 or visit NYC.gov/knowyourzone.
1-pager warning New Yorkers about immigration fraud with examples of false promises, details on what to do or not do when dealing with immigration case.
A quick and easy road map of city services available to all New Yorkers, including immigration legal help, healthcare, education, childcare, emergency food and shelter, public safety, protections against discrimination, and IDNYC.
Pursuant to the power vested in the Commissioner of Finance the Admin. Code of the City of New York, notice is hereby given of the interest rates to be set for the period January 1, 2019 through March 31, 2019 for underpayments and, where applicable, overpayments of NYC income and excise taxes