Uniform Commercial Code (UCC) Financing Statement shows a security interest in personal property including in a cooperative corporation. The Office of the City Register records Uniform Commercial Code (UCC) Financing Statements for co-ops. All other UCCs must be filed with the NYS Department of State.
The filing period for a business corporation or LLC is the calendar month in which its original Certificate of Incorporation, Articles of Organization or Application for Authority was filed with the New York Department of State. The Biennial Statement must be filed every two years.
Most financing statements have a duration of 5 years before they lapse. Once a financing statement has lapsed, the file number and party names (debtor and secured party) associated with the financing statement remain available in the searchable index for an additional year before being removed.
The primary method for allocation for partnerships and sole proprietors is what is sometimes referred to as “the books and records” method, or direct reporting. The books of the business will determine how much income is derived from or connected with New York sources.
The apportionment factor is a fraction, determined by including only those receipts, net income, net gains, and other items described in this section that are included in the computation of the taxpayer's business income (determined without regard to the modification provided in subparagraph nineteen of paragraph (a) ...
If you need an extension of time to file, you may request an automatic extension by the due date of Form IT-204. To apply for an automatic extension of time to file Form IT-204, visit .tax.ny (search: extension).
Corporation and business taxes, personal income taxes, property transfer taxes, and sales, excise and user taxes.
New York source gross income is the sum of the partners' or members' shares of federal gross income from the partnership or limited liability company derived from or connected with New York sources, determined in ance with the provisions of section six hundred thirty-one of this article as if those provisions and ...
To report any New York additions and subtractions to federal adjusted gross income that do not have their own line on your return, complete Form IT-225 and submit it with your return.
New York source income includes income derived from or connected with a business, trade, profession, or occupation carried on in New York State.