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  • Form 579 Ubtp Instructions

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KEEP THIS FOR YOUR RECORDS. Finance. TM. NYC. 579-UBTP. 2012. LEGAL NAME OF PARTNERSHIP:.

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What Activities are Subject to This Tax? Unincorporated Businesses include: trades, professions, and certain occupations of an individual, partnership, limited liability company, fiduciary, association, estate or trust.

Single-member LLCs must file on Form NYC-202. Partnerships (including any incorporated entity other than a single-member LLC treated as a partnership for federal income tax purposes) or other unincorporated organiza- tions must file Form NYC-204 or Form 204EZ. Estates and Trusts must use Form NYC-202EIN.

You can pay directly from your preferred account or by credit card through your Individual Online Services account.

Ready? Log in to (or create) your Individual Online Services account. ... Select the ≡ Services menu from the upper left corner of the page. Select Payments, bills and notices, then select Make a payment from the expanded menu.

NYC Unincorporated Business Tax (or GCT for S-corps)- You can make these on the NYC E-services website and similar to the NYS, you will need to create a login, and information from a previously filed return. If this is your first year filing the UBT or GCT, you may need to pay that by check.

You can make an estimated income tax payment with an Individual or Fiduciary Online Services account. Pay directly from your bank account, or by credit card for a fee.

Who is Exempt from this Tax? Performing services as an employee is not subject to UBT. An owner, lessee, or fiduciary who is engaged in holding, leasing, or managing real property for their own account. Entities engaged primarily with qualifying investment activities are partially exempt from UBT on the income.

What Activities are Subject to This Tax? Unincorporated Businesses include: trades, professions, and certain occupations of an individual, partnership, limited liability company, fiduciary, association, estate or trust. The business can be active or in the process of being liquidated.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232