Instructions For New York City Amnesty Nonfiler Questionnaire Form

New York City tax Amnesty Nonfiler Questionnaire - INSTRUCTIONS

Page 2

1) a copy of the articles of incorporation or articles of

Item 7.0 - Unincorporated Business Tax (UBT): the

association,

UBT is imposed on every trade, business, profession or

2) a copy of the bylaws,

occupation conducted, engaged in, or being liquidated

3) copies of statements showing the corporation's

by an individual or unincorporated entity in whole or in

assets and liabilities and receipts and disbursements

part in New York City.

Individuals and unincorporat-

for the most recent year,

ed entities engaged solely in the purchase and sale of

4) a copy of a letter from the United States Treasury

property for their own account or in holding, leasing or

Department granting the organization an exemption

managing real property are not considered to be engaged

from federal income taxation,

in an unincorporated business. See the instructions to

5) copies of federal, state and local tax returns filed by

Form NYC-204 for additional information.

the organization for the three most recent years, and

Item 8.0 - Commercial Rent Tax (CRT): The CRT is

6) an affidavit of the organization setting forth the fol-

imposed on tenants of premises in New York City that

lowing information:

are used or occupied, or intended to be used or occupied,

the purposes for which it is organized,

for carrying on any business, profession or commercial

ii) its actual activities,

activity. A tenant is any person paying or required to

iii) the source and disposition of its income,

pay rent to occupy premises as a lessee, sub-lessee,

iv) whether any of its income is credited to surplus

licensee, or concessionaire.

For periods beginning on

or may inure to any private stockholder or indi-

and after September 1, 1995, the tax was repealed with

vidual, and

respect to premises located outside Manhattan and with-

v) any other facts that may affect its right to

in Manhattan north of the centerline of 96th Street.

exemption.

Tenants whose rent is below certain thresholds are not

Corporations exempt under IRC §501(c)(2) or (c)(25)

subject to the tax and may not have to file returns.

only need to submit a copy of the IRS letter granting an

Those thresholds have changed over the years. See Form

exemption.

NYC-CR-A for the appropriate tax period for the appli-

cable taxability and filing thresholds.

Item 3.0: If the person or entity has dissolved or ceased

to do business in the City, check this item and attached

Item 9.0 - Hotel Room Occupancy Tax (HROT): The

one or both of the following: i) a copy of the certificate of

HROT is imposed on the occupancy of, or right to occu-

dissolution; or ii) a copy of the latest Federal Form 1065,

py, a room in a hotel. The occupant is liable for the tax,

1040, Schedule C, or 1120, 1120F, or 1120S, whichever

but the operator of the hotel is required to collect the tax

applies, and a completed Form NYC-245 or DOF-1.

and pay it over to the Department of Finance. See Form

NYC-HTX for more information.

Item 5.0 – Other: Check this item if you believe returns

are not required to be filed for any reason not otherwise

When and Where to File: On or before January 23,

covered by this Questionnaire or if you believe the

2004 send the completed Questionnaire, the Missing

Notice was sent to you in error and attach an explanation

Records Statement, if applicable, a copy of the Notice,

as to why you believe no returns are required or the

and all required attachments to:

Notice was sent to you in error. If the person named on

New York City Department of Finance

the Notice is deceased, attach a copy of the death certifi-

Collections Division - Attention Amnesty

cate and a sworn affidavit from the accountant, attorney,

25 Elm Place – 4th Floor

or executor that all taxes were paid prior to the distribu-

Brooklyn, NY 11201

tion of assets by the estate. If the person or entity named

in the Notice has filed for Bankruptcy, attach a copy of

Privacy Act Notification: The Federal Privacy Act of 1974, as amended,

requires agencies requesting Social Security Numbers to inform individuals

the Bankruptcy petition or order.

from whom they seek this information as to whether compliance with the

request is voluntary or mandatory, why the request is being made and how the

Item 6.0 – General Corporation Tax (GCT): The

information will be used. The disclosure of Social Security Numbers for tax-

GCT is imposed on every domestic or foreign corpora-

payers is mandatory and is required by section 11-102.1 of the Administrative

tion including dissolved corporations, doing business,

Code of the City of New York. Such numbers disclosed on any report or return

are requested for tax administration purposes and will be used to facilitate the

employing capital, owning or leasing property, or main-

processing of tax returns and to establish and maintain a uniform system for

taining an office in New York City. New York City does

identifying taxpayers who are or may be subject to taxes administered and col-

lected by the Department of Finance, and, as may be required by law, or when

not recognize a Federal or New York State S election.

the taxpayer gives written authorization to the Department of Finance for

Entities claiming not to be subject to the General

another department, person, agency or entity to have access (limited or other-

Corporation Tax should file Form NYC-245 to disclaim

wise) to the information contained in his or her return.

liability.

TA03-NFQ (11/03)

Instructions For New York City Amnesty Nonfiler Questionnaire Form - 2003 Page 2

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