mef guide for software developers ty18 - New York · 2020. 9. 9. · Software Developers must: •...

DEPARTMENT OF FINANCE

DEVELOPERS AND ERO GUIDE

MODERNIZED E-FILE GUIDE FOR SOFTWARE DEVELOPERS AND

ELECTRONIC RETURN ORIGINATORS CITY OF NEW YORK

GENERAL CORPORATION TAX AND UNINCORPORATED BUSINESS TAX

TAX YEAR 2018

DECEMBER 2018

V1.0

DRAFT–December5,2018 V1.0 Page2of32

Table of Contents 1.0 INTRODUCTION ................................................................................................... 41.1 What’s New For Tax Year 2018? .................................................................................... 4

1.1.1 Business Allocation Method change ........................................................................................... 41.1.2 Important Changes to Existing Forms ........................................................................................ 5

1.2 Exclusions From Business Tax e-File .......................................................................... 51.3 TY2018 Preparer Mandate .............................................................................................. 52018 Tax Year e-File Calendar ................................................................................................... 6

2.0 ACCEPTANCE AND PARTICIPATION ................................................................ 72.1 Participation Requirements ........................................................................................... 72.2 Responsibilities of Developers and EROs ................................................................... 7

2.2.1 Confidentiality ............................................................................................................................. 82.2.2 Penalties ..................................................................................................................................... 82.2.3 Advertising Standards ................................................................................................................ 8

2.3 Compliance Requirements ............................................................................................. 8

3.0 SCHEMAS AND SPECIFICATIONS ................................................................... 103.1 Schema Version Numbering ........................................................................................ 103.2 Linked And Unlinked Returns ...................................................................................... 103.3 Types Of Submissions And Receipts ......................................................................... 11

3.3.1 State Submission Denied By MeF ............................................................................................ 113.3.2 State Submission Acknowledged By State ............................................................................... 113.3.3 Re-submission of State Rejected Return ................................................................................. 11

3.4 Zip File And XML File Naming Conventions ............................................................... 123.4.1 Zip File Naming Convention ..................................................................................................... 123.4.2 XML File Naming Conventions ................................................................................................. 12

3.5 Attaching Non-XML Documents .................................................................................. 133.6 Embedded and Attached Schedules ........................................................................... 16

3.6.1 Embedded Schedules .............................................................................................................. 163.6.2 Attached Schedules .................................................................................................................. 17

4.0 SUPPORTED TAX FORMS ................................................................................ 184.1 Forms That Can Only be Submitted in XML Format .................................................. 184.2 Required Forms That Can Only Be Submitted as PDF Attachments ....................... 194.3 Forms That Can Be Submitted in XML Format or PDF Attachments ....................... 194.4 Naming PDF Attachments ............................................................................................ 204.5 Information for UBTI Filers .......................................................................................... 20

4.5.1 Federal Schedule C Requirement ............................................................................................ 204.5.2 No Joint Filing Status for UBTI Taxpayers ............................................................................... 21


5.0 SOFTWARE ACCEPTANCE, TESTING AND APPROVAL ............................... 22

6.0 ERRORS AND EDITS ......................................................................................... 236.1 Error Categories � Business Rules ............................................................................. 236.2 Edits And Verifications ................................................................................................. 236.3 NYC Non-Schema Edits and Business Rules ............................................................ 24

6.3.1 Transmission Business Rules – NYC Forms ............................................................................ 246.3.2 Transmission Business Rules – Federal Forms ....................................................................... 266.3.3 Payment Business Rules (ACH Debit/Credit/Fedwire) ............................................................. 266.3.4 Signature Business Rules ........................................................................................................ 26

7.0 PAYMENT HANDLING AND ACCEPTANCE .................................................... 277.1 Paying A Balance Due .................................................................................................. 277.2 Pay By Electronic Funds Withdrawal (ACH Debit) .................................................... 277.3 Pay By Electronic Funds Transfer (ACH Credit or FedWire) .................................... 287.4 Account Numbers ......................................................................................................... 287.5 Payment by Voucher .................................................................................................... 287.6 Rules for Direct Deposit of Refunds ........................................................................... 297.7 Other Payment Issues .................................................................................................. 29

7.7.1 Partial Payments ...................................................................................................................... 297.7.2 Post-Dated Payments ............................................................................................................... 297.7.3 Confirmation of Payment .......................................................................................................... 29

7.8 Signature Requirements For E-Filed Returns ............................................................ 30

8.0 ADDITIONAL RESOURCES ............................................................................... 318.1 Contacts and Telephone Numbers .............................................................................. 31

8.1.1 New York City Resources ......................................................................................................... 318.1.2 IRS Resources ......................................................................................................................... 318.1.3 Other Resources ...................................................................................................................... 31

8.2 New York City Publications ......................................................................................... 318.3 Internal Revenue Service Publications ....................................................................... 32


1.0 INTRODUCTION TheNewYorkCityDepartmentofFinanceiscontinuingtoparticipateintheFed/State1120/1065Corporation/PartnershipTaxe-FileprogramandtheFed/State1040Individuale-Fileprogram,undertheIRSModernizede-File(MeF)architecture.WealsoparticipateintheFed/State1041FiduciaryFilerprogram.

TheNYCDepartmentofFinanceisofferingtaxreturne-filingforcorporations,partnerships,andindividualssubjecttoGeneralCorporationTax,BusinessCorporationTax,orUnincorporatedBusinessTaxes.

TheprogramcoversthefollowingforTaxYears2016through2018:

• BusinessTaxCorporations(Ccorporations)

• GeneralTaxCorporations(Scorporations)

• Partnerships(unincorporatedbusinesstaxfilers)

• Individuals(unincorporatedbusinesstaxfilers)

• EstatesandTrusts

Inaddition,estimatedpaymentsandextensionsforalltaxtypesmaybefilethroughthisprogramforTaxYear2019.

Note:TaxYear2015returnsorearlierwillnolongerbeaccepted.

ElectronicReturnsOriginators(EROs)authorizedbytheIRStoe-FilefederalCorporation,Partnership,andIndividualtaxesarealsoauthorizedtoe-FileCorporationandUnincorporatedBusinessTaxreturnsforNewYorkCityfilers.NewYorkCitydoesnotrequireEROstoprovidecopiesoftheirIRSacceptanceletterstotheCity.

TaxpayerselectingtoelectronicallyfiletheirNewYorkCityTaxreturnsshouldalsoelectronicallypaythebalancedueontheelectronicreturn.NewYorkCitywillacceptACHdebit,ACHcredit,orFedWiretransactionsforpayment.However,InternationalACHTransactions(IATs)willnotbeaccepted.Theinformationnecessarytoinitiatethepaymenttransactionmustbeincludedwiththereturndatauponfiling.(PaymentcanalsobemadeviavoucheroronlineusingourE-Servicesapplication.)SeeSection7.0PaymentHandlingandAcceptanceformoreinformation.

1.1 WHAT’S NEW FOR TAX YEAR 2018?

1.1.1 BUSINESS ALLOCATION METHOD CHANGE • Thethreefactorweightedbusinessallocationmethodhasbeenreplacedwithasingle

receiptsfactorallocationmethod.Thisaffectsalls-corporationsandpartnershipfilers,aswellasmostbusinesscorporationfilers.


1.1.2 IMPORTANT CHANGES TO EXISTING FORMS • FormNYC-2.4hasbeenredesignedtomorecloselyresembleFormNYC-NOLD-GCT.

1.2 EXCLUSIONS FROM BUSINESS TAX E-FILE Inmostinstances,NYCfollowstheIRSguidelinesforMeFexclusions(refertoIRSPublication4164).

NYCwillallowataxpayertofiletheirNYCreturnelectronicallyeveniftheyarefilinganIRSbusinesstaxformthattheIRSdoesnotacceptfore-filing,e.g.,1120-RIC.Inthisinstance,thesubmissionmustbesent“unlinked”andtheappropriateIRSformmustbeattachedtothefilingasaPDFfile.

InadditiontotheIRSguidelines,returnsmeetingthefollowingcriteriamaynotbee-filedwithNewYorkCity:

• Asinpreviousyears,NewYorkCitywillnotaccepte-filedreturnsforacorporationorpartnershipwithapendingEIN;however,unincorporatedbusinessesmayincludepartnerswith“appliedfor”orforeignIDs.

• BusinessandGeneralCorporationandUnincorporatedBusinessTaxreturnsfiledforataxliabilityperiodbeginningpriortoJanuary1,2016.

• TaxfilerswantingtopaybalancedueamountsviaACHwithfundsfromaforeignbank.

1.3 TY2018 PREPARER MANDATE NewYorkCity’spreparermandatehasnotchanged.Aprepareriscoveredbythismandateifheorshe:

• Preparedmorethan100originalNewYorkCityGeneralCorporationTaxorUnincorporatedBusinessTaxdocumentsincalendaryear2017,includingtaxdocumentsforpriorperiods

• Usedtaxsoftwaretoprepareoneormorecorporationtaxdocumentsincalendaryear2017,orearlier.

FormoreinformationonNewYorkCity’spreparermandate,pleasesee

http://www1.nyc.gov/site/finance/taxes/tax-professionals-business-tax-e-file.page


2018 TAX YEAR E-FILE CALENDAR NewYorkCityTY2018GeneralCorporation,BusinessCorporation,andUnincorporatedBusinessTaxe-filingcalendarfollowstheIRScalendar.

Taxreturnperiod January1,2018throughDecember31,2018

SoftwaretestingperiodforTY17 November15,2018–July15,2019

E-Filereturnacceptanceperiod January7,2019throughDecember24,2021


2.0 ACCEPTANCE AND PARTICIPATION

2.1 PARTICIPATION REQUIREMENTS TaxPreparersandReturnTransmittersmusthaveavalidelectronicfileridentificationnumber(EFIN)issuedbytheIRS.ToobtainanEFINorelectronictransmitteridentificationnumber(ETIN),youmustapplyandbeacceptedasanAuthorizedIRSe-fileproviderbytheIRS.Formoreinformationontheapplicationprocess,refertoPublication3112,IRSe-FileApplicationandParticipation.Formoreinformation,gotothelinkbelow:

https://www.irs.gov/e-file-providers/become-an-authorized-e-file-provider

Note: AseparateBusinessTaxe-FileapplicationisnotrequiredforNewYorkCity.However,acompletedNewYorkCitysuppliedLetterofIntentisrequired.

Taxprofessionalsandtransmittersauthorizedtoe-filefederaltaxreturnsandwhoareusingsoftwareapprovedbytheIRSandNewYorkCityDepartmentofFinancecane-fileNewYorkCityBusinessCorporationTax(CORforc-corps),GeneralCorporateTax(GCTfors-corps),UnincorporatedBusinessTax(UBT),andUnincorporatedBusinessTax-Individual(UBTI)returnsforAdministrativeCodeSection11-688filers.Acorporation(self-filer),actingasanERO,canprepareande-filethereturnitself,withoutgoingthroughapaidpreparer.

2.2 RESPONSIBILITIES OF DEVELOPERS AND EROS AllparticipantsintheNYCprogrammustcomplywiththeprocedures,requirements,andspecificationsinIRSPublication4164:Modernizede-FileGuideforSoftwareDevelopersandTransmittersandsetforthinthehandbook.

AuthorizedElectronicReturnOriginators(EROs)must:

• UseIRSandNewYorkCityapprovedtaxsoftware

• Identifythepaidpreparer,ifthereisone,intheappropriatefield

• Fulfillthesignaturerequirementandhavetheauthorizedcorporateofficersignasappropriate

AuthorizedSoftwareDevelopersmust:

• Allow“linked”and“unlinked”statereturns

• Allowre-transmissionsofrejectedandthencorrectedreturns

• Correctanysoftwareerrorsidentifiedduringproduction


2.2.1 CONFIDENTIALITY DevelopersmustconformtoallIRSsecurityrequirements.FormoreinformationontheIRSsecurityrequirements,seethelinkbelow.https://www.irs.gov/pub/irs-pdf/p4557.pdf

2.2.2 PENALTIES NewYorkCity’sAdministrativeCodeSection11-688andSection11-4017prescribepenaltiesforviolationofconfidentialityoftaxpayerinformationrequirements.http://www1.nyc.gov/assets/finance/downloads/pdf/08pdf/adcodes.pdf

2.2.3 ADVERTISING STANDARDS AnAuthorizedIRSe-FileProvidermustcomplywiththeadvertisingandsolicitationprovisionsof31C.F.R.Part10(TreasuryCircularNo.230,http://www.irs.gov/uac/Advertising-StandardsThiscircularprohibitsparticipationinortheuseofanyformofpubliccommunicationcontainingafalse,fraudulent,misleading,deceptive,undulyinfluencing,coercive,orunfairstatementofclaim.AProvidermustadheretoallrelevantFederal,State,andlocalconsumerprotectionlawsrelatingtoadvertisingandsoliciting.

TheguidelinesintheIRSRevenueProceduremustbefollowedfortheNewYorkCityprogramasthoughreferencestoInternalRevenueServicewerereferencestotheNewYorkCityDepartmentofFinance,NewYorkCityortheCityandreferencestotheFMSorTreasurySealswerereferencestotheNewYorkCitySeal.Thispublicationcanbefoundviathelinkbelow.

http://www.irs.gov/pub/irs-pdf/p3112.pdf

2.3 COMPLIANCE REQUIREMENTS SoftwareDevelopersmust:

• ImmediatelycorrectsoftwareerrorsidentifiedbytheIRSorNewYorkCityDepartmentofFinanceanddistributeupdatesoftheirsoftwarepackagestotheirclients.Failuretocorrectanyerrorsorissuetimelyreleasesmayresultinsuspensionfromtheprogram.

• NotifyNewYorkCityofanysoftwareerrorsidentifiedduringthefilingseason.

• IncludetheTaxpayerPIN,asenteredbythetaxpayerontheSignatureAuthorizationForm,withthexmlsubmission.

• DeterminewhetherapaymentisanIAT.IfthepaymentisanIAT,thereturnmaynotbee-filed.

• Ensuretheirsoftwaresupportselectronicpaymentoptionsandanyelectronicfundswithdrawalinformation–paymenteffectivedateandrouting/accountnumbers.


• Ensuretheirsoftwaresupportstheprintingofthetaxreturnandallsupportingformssoifthereturncannotbee-filed,itcanbemailedtotheNYCDepartmentofFinance.SeeInformationBulletinNo.9,GuidelinesandSpecificationsfortheReproductionofNewYorkCityTaxFormsbyaThirdPartyontheDepartmentofFinancewebsite.

http://www1.nyc.gov/assets/finance/downloads/pdf/06pdf/infobull_9.pdf


3.0 SCHEMAS AND SPECIFICATIONS TheIRShasstructuredtaxreturndataintoaseriesofschemas.AschemaisanXMLdocumentthatspecifiesthedataelements,structure,andrulesforeachform,schedule,document,and/orattachment(Note:NewYorkCityhasbusinessrulesinadditiontorulesdefinedbyschema.(SeeBusinessRulesandErrorCodesformoreinformation.)Unlessotherwisenoted,XMLschemasmustbeusedasdefinedbytheIRSathttp://www.irs.gov.Mostoftherequiredelementsareinthereturnheaderschemaandshouldnotbeoverwrittenbytheusers.

Theheaderschemacontainstheidentifyinginformationfortheentityfilingthereturn,thenameoftheofficersigningthereturn,preparerinformation,andthepreparingfirm’sinformation.FTAE-StandardsCommitteestandardschemasspecificallyforbusinessincometaxarecontainedinthesub-folderStateBusiness.StateBusinesscontainstwoschemas–BusinessReturnHeaderStateandBusinessReturnOtherHeaderState–thatarecontrolledbyFTAE-StandardsCommitteeandmaynotbealteredinanywaybythestates.PleaserefertotheNewYorkCitye-filewebsitetodownloadourschemas.

3.1 SCHEMA VERSION NUMBERING Theversionnumberincludesthetaxyearandtheversionnumberforwhichtheschemaandbusinessruledocumentapplies.Theversioninitialiscasesensitive.TheversionnumberofMeFbusinessrulesthatareinvokedfortheMeFXMLschemaswillalwayshavethesameversionnumberastheschemaversion,thereby,providingamechanismthatalignsthevariousversionsofschemaswiththeirapplicablebusinessrules.

BelowisthesampleSchemaVersionnumbering:

<ReturnStatestateSchemaVersion=”NYCBusiness2018v1.0”xsi:schemaLocation=”http://www.irs.gov/efileBusinessReturnNYC3L.xsd”xmlns=”http://www.irs.gov/efile”xmlns:xsi=”http://www.w3.org/2001/XMLSchema-instance”>

3.2 LINKED AND UNLINKED RETURNS NewYorkCitywillsupport“linked”and“unlinked”statereturns.AStatesubmissioncanbelinkedtotheIRSsubmissionbyincludingtheSubmissionIDofthefederalreturnintheStatemanifest.IftheStatesubmissionislinkedtoanIRSsubmission(alsoreferredtoasaFed/Statereturn),theIRSwillchecktoseeifthereisanacceptedIRSsubmissionunderthatSubmissionID.Ifthereisnotanacceptedfederalreturn,theIRSwilldenytheStatesubmissionandadenyacknowledgementwillbesent.

TheDepartmentofFinancewillmakeeveryefforttoprocessane-filedreturnonceitisacknowledged.However,ifthee-filereturncontainsanerror(s),identifiedafterthereturnisacknowledged,thereturnmayrequiremanualreview.

Note:TheNYC-1127shouldbefiledunlinked;NewYorkCitydoesnotrequirenorwishtoreceiveacopyofthetaxpayer’sFederal1040formwiththesubmission.


3.3 TYPES OF SUBMISSIONS AND RECEIPTS MeFwillaccepttwokindsofsubmissions:(1)IRS(federal)submissionsand(2)Statesubmissions.(Forthisprogram,genericreferencesto“state”includeNewYorkCity.)

Eachreturnmustbeenclosedinaseparatesubmissionbutmultiplesubmissionsmaybecontainedinasinglemessage.

IfthereisanacceptedfederalreturnunderthatSubmissionID,thenMeFwillvalidatecertainelementsontheStatesubmissionandprovidethesubmissiontotheparticipatingstate.IftheStatereturnisnotlinkedtoapreviouslyacceptedfederalreturn(alsoreferredtoasaStateStand-AloneReturn),thenMeFwillvalidatecertainelementsofthesubmission.IftheIRSdoesnotdenytheStatereturn,itwillprovidetheStatesubmissiontotheparticipatingstateregardlessoftheFederalreturn.

BothFederalandStatereturnsmustbeinXMLformat.TheFederalreturnsmustconformtotheIRSvalidschemaversions.NewYorkCityreturnsmustconformtotheNewYorkCityBusinessTaxe-FileSchema.AcopyoftheFederalreturn,consolidatedandproforma,mustbeincludedintheNewYorkCitysubmission.

NOTE: NewYorkCitydoesnotacceptorrequestacopyofthefiler’sNewYorkStatebusinesstaxreturn.

3.3.1 STATE SUBMISSION DENIED BY MEF IftheStatesubmission(linkedorunlinked)is“denied”byMeF,MeFwillsendareceipttothetransmitterindicatingtheStatesubmissionisdeniedandwillnotbeavailableforthestate.Inthiscase,thestatewillnotknowthatthetransmitterhassentaStatesubmissiontoMeF.

3.3.2 STATE SUBMISSION ACKNOWLEDGED BY STATE IftheStatesubmissionisnotdeniedbyMeF,MeFwillprovidetheStatesubmissionforthestatetoretrieve,butMeFwillnotcreateareceiptforthetransmitter.NYCwillretrievetheStatesubmissionfromMeFandsenda“receipt”backtoMeFstatingthatwereceivedthetransmission.NYCwillthenvalidatetheXMLdataandapplythebusinessrulestothereturn.Areceiptindicatingaccept(ACK)orreject(NAK)willbesentbacktotheIRSforthetransmitterofthesubmission.

3.3.3 RE-SUBMISSION OF STATE REJECTED RETURN Ifasubmissionisrejected(NAK)byNYC,thesubmissionerrorcanbecorrectedandthereturnre-submittedviaMeF.However,ifasubmissionhasbeenaccepted(ACK),subsequentreturnsfromthesametaxpayerforthesametaxperiodwillbetreatedasduplicates,unlessthe“amendedreturn”checkboxismarked.


3.4 ZIP FILE AND XML FILE NAMING CONVENTIONS

3.4.1 ZIP FILE NAMING CONVENTION .ZIPfilenamesmustbeunique.Theyshouldbetheconcatenationofthefollowingthreedatavalues:

• VendorEFIN:6digits

• JuliandateofwhenthefilewassubmittedtotheIRS:7digits(YYYYDDD)

• Followedby7characters:• AsequencenumberthatmustbeuniqueforeachpackagetotheIRSonthesame

day;or• AnextensionoftheJuliandate;or• 7uniquedigits;canbeacombinationofnumbersandletters

HereisanexamplewhereavendorwithEFIN208358processedthreereturns,sequentiallynumbered0000001,0000002,0000003,onMarch1,2019andanotherthreereturnssequentiallynumbered0000001through0000003onMarch5,2019,thesesixreturnswouldhavethefollowingzipfilenames,respectively:

208358201909100000012083582019091000000220835820190910000003208358201909500000012083582019095000000220835820190950000003

3.4.2 XML FILE NAMING CONVENTIONS .XMLfilesshouldbetaggedwiththeexactlythesamenameasthe.ZIPfileasdetailedintheprevioussection.TheZIPfileshouldcontainseparatedirectoriesforIRSandNYCdataandFederalandCityreturnsmustbestoredintheappropriatedirectories.Both.XMLfilesmustbetaggedwiththe.ZIPfilename.

Example.FortheZIPfile20835820100600000001,itshouldcontainatleasttwosubdirectories:IRSandXMLwheretheIRSfoldercontainsasubdirectorynamedXML.Thefolderstructurecanbedepictedasfollows:


20835820100600000001

IRS

XML

20835820100600000001.XML�Federalreturn

XML

20835820100600000001�NYCreturn

ExampleoftheFolderStructure

ThefilepathsforthesetwoXMLreturnsare:

NYCXMLReturn: \20835820100600000001\XML\20835820100600000001.xml

IRSXMLReturn: \20835820100600000001\IRS\XML\20835820100600000001.xml

3.5 ATTACHING NON-XML DOCUMENTS Aseparate“BinaryAttachmentXMLdocument”mustbecreatedforeachPDFandincludedinthesubmissiondata.ThePDFmustbeincludedintheattachmentfolderofthesubmissionzip.PleaserefertoIRSPublication4164forBinaryAttachmentSubmissionsandGuidelines.http://www.irs.gov/pub/irs-pdf/p4164.pdf

Attachingnon-XMLdocuments(PDFfiles)isdifferentthanattachingXMLdocuments.

ToattachaPDFfile,thefollowingstepsmustbeperformed:

• CreatethePDFfile.

• CreateaBinaryAttachmentXMLdocumentinthesubmissiondatathatdescribesthePDFfile(seesamplebelow).

• Createreferences,ifany,fromtheelement(s)towhichthePDFfileisattachedtotheBinaryAttachmentXMLdocument.

• IfthePDFfileistobeattachedtoanelementforaline,form,orschedule,createareferencefromtheelementtotheBinaryAttachmentXMLdocument.

Pleasenote:ThereferenceiscreatedfromtheelementtotheBinaryAttachmentXMLdocument,nottothePDFfile.IfnoreferenceiscreatedtotheBinaryAttachmentXMLdocument,thenthePDFfileisconsideredtobeattachedtothesubmission.ReferencestoPDFfilesareneededonlywhentheIRSspecifiestheconditionsunderwhichthereferencemustbecreatedandthereferencelocationswithinreturndatawherethereferencemustexist.


• IncludethenumberofbinaryattachmentsinthesubmissioninthebinaryAttachmentCountattribute,whichisusedtoindicatethenumberofbinaryattachmentsinthereturnofelementReturnHeader.

• IncludethePDFfileinthesubmissionZIPfilethatconstitutesthesubmission.

Note:TheEROortaxpayercancreatethePDFfilewithanytoolavailable.TocreatetheBinaryAttachmentXMLdocument,theEROneedstoknowthenameofthePDFfileandabriefdescriptionof(thecontentsof)thefile.TheEROcreatesoneBinaryAttachmentXMLdocumentforeachPDFfileincludedinthesubmission.Thereisaone-to-onerelationshipbetweenthePDFfileandtheBinaryAttachmentXMLdocumentthatdescribesit.

TheEROortaxpayerprovidesthenameofthePDFfile,includingtheextension,intheAttachmentLocationelementandprovidesabriefdescriptionintheDescriptionelementoftheBinaryAttachmentXMLdocument.TheschemafortheBinaryAttachmentdocumentisdefinedinthefilenamedBinaryAttachment.xsd.

BelowisasamplebinaryattachmentXSD.


3.6 EMBEDDED AND ATTACHED SCHEDULES

3.6.1 EMBEDDED SCHEDULES NYCDepartmentofFinancehasseveralgenericembeddedschedulesaspartofourschematoallowfor“rider”typeofinformationtobesubmittedelectronically,directlyinlinewitheachparticularfieldwheresupportingdataisrequestedorrequired.

Wehaveidentified11genericscheduleswhichareembeddedthroughouttheschema:

ScheduleGen1(Description,Amount)

ScheduleGen2(Amount,Reason)

ScheduleGen3(Address,Amount)

ScheduleGen4(BusinessName,EIN)

ScheduleGen5(Address,NatureofBusiness)

ScheduleGen6(BusinessName,EIN,Address,QSSSReturnReqOrFiled)

ScheduleGen7(BusinessName,EIN,Description,Amount)

ScheduleGen8(NatureofInterest,Address,Borough,Block,Lotnumber)

ScheduleGen10(ShareholderName,EIN/SSN,Amount,Indebtedness,Paid)

ScheduleGen11(TaxpayerName,EIN,Description)

ScheduleGen12(TaxpayerName,EIN,PNOLCAmount)


Thesegenericschedulesareembeddedintheschemausingthecomplexefiletypes:

<xsd:elementname=”NYSFranchiseTaxOthers”type=”sInt16Type”minOccurs=”0”>

<xsd:annotation>

<xsd:documentation>

<LineNumber>B5a</LineNumber>

<Description>NYSFranchiseTaxandotherincometaxes,includingMTAsurcharge,deductedonfederalreturn</Description>

</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:elementname=”NYSFranchiseTaxOthersSched”type=”ScheduleGen1Type”minOccurs=”0”>

<xsd:annotation>

<xsd:documentation>

<LineNumber>B5aSch</LineNumber>

<Description>NYSFranchiseTaxOthersSched</Description>

</xsd:documentation>

</xsd:annotation>

</xsd:element>

AlistofalltheembeddedgenericschedulescanbefoundontheNYCwebsite.

3.6.2 ATTACHED SCHEDULES Inadditiontotheembeddedschedules,wehaveoneattachedscheduleforthemorecomplexscenariosofsupportingdatawhereaworksheetmightbeneededtodeterminethecorrectvalue:

Schedule4SaltTaxCalc.xsd

InstructionsforitsusecanbefoundontheNYCwebsite.


4.0 SUPPORTED TAX FORMS

4.1 FORMS THAT CAN ONLY BE SUBMITTED IN XML FORMAT ThetablebelowlistBusinessCorporation,GeneralCorporation,andUnincorporatedBusinessTax(UBTandUBTI)formssupportedforTaxYear2018inXMLformat.

FORM NUMBER FORM DESCRIPTION NYC-2 BusinessCorporation&BankTaxReturn–LongFormNYC-2A BusinessCorporation&BankTaxReturnNYC-2S BusinessCorporationTaxReturn–ShortFormNYC-3L GeneralCorporationTaxReturnforS-Corps–LongFormNYC-3A CombinedGeneralCorporationTaxReturnforS-CorpsNYC-4S GeneralCorporationTaxForm–ShortFormNYC-4SEZ GeneralCorporationTaxFormNYC-245 ActivitiesReportofCorporationsNYC-204 UnincorporatedBusinessTaxReturnforPartnershipsNYC-204EZ UnincorporatedBusinessTaxReturnforPartnershipsNYC-202 UnincorporatedBusinessTaxReturnforIndividualsNYC-202S UnincorporatedBusinessTaxReturnforIndividuals–ShortFormNYC-202EIN UnincorporatedBusinessTaxReturnforEstatesandTrustsNYC-399 ScheduleofNewYorkCityDepreciationAdjustmentsNYC-399Z DepreciationAdjustmentsforCertainPost9/10/01PropertyNYC-300 MandatoryFirstInstallment(MFI)byBusinessCCorporationsNYC-400 DeclarationofEstimatedTaxbyGeneralCorporationsNYC-400B DeclarationofEstimatedTaxbyBankingCorporationsNYC-EXT ApplicationforAutomatic6-MonthExtensionofTimetoFileNYC-EXT.1 ApplicationforAdditionalExtensionNYC-5UB PartnershipDeclarationofEstimatedUnincorporatedBusinessTaxNYC-5UBTI DeclarationofEstimatedUnincorporatedBusinessTaxNYC-1127 ReturnforNonresidentEmployeeoftheCityofNewYork

Note:AspartoftheNYC-1127submission,aPDFoftheNewYorkStateindividualreturnisrequired.ThesubmissionwillberejectedifthisPDFismissing.TherequiredPDFmustbenamed:1127_NYState_Rtn.


4.2 REQUIRED FORMS THAT CAN ONLY BE SUBMITTED AS PDF ATTACHMENTS

ThetablebelowlistsNYCtaxformsthatcanonlybeacceptedas“.pdf”attachments:

FORM NUMBER FORM DESCRIPTION NYC-221 UnderpaymentofEstimatedUnincorporatedBusinessTaxNYC-222 UnderpaymentofEstimatedTaxbyCorporation

4.3 FORMS THAT CAN BE SUBMITTED IN XML FORMAT OR PDF ATTACHMENTS

Thefollowingtaxformscanbeacceptedaseither“.pdf”attachmentsorxmlformat.

FORM NUMBER FORM DESCRIPTION NYC-Att-S-Corp CalculationofFederalTaxableIncomeforSCorporationsNYC-NOLD-GCT NetOperatingLossDeductionComputationforGeneralCorporationsNYC-NOLD-UBTP NetOperatingLossDeductionComputationforUnincorporated

Businesses(Partnerships)NYC-NOLD-UBTI NetOperatingLossDeductionComputationforUnincorporated

Businesses(Individuals,EstatesandTrusts)NYC-9.5 ClaimforREAPCreditAppliedtoGeneralCorporationTaxandBanking

CorporationTaxNYC-9.6 ClaimforCreditAppliedtoGeneralCorporationTaxNYC-9.7 UBTPaidCreditForGeneralCorporationTaxpayersNYC-9.8 ClaimforLMREAPCreditAppliedtoGeneralCorporationTaxandBanking

CorporationTaxNYC-9.10 ClaimforBiotechCreditNYC-9.12 ClaimforBeerProductionCreditNYC-114.5 ClaimforREAPCreditAppliedtoUnincorporatedBusinessTaxNYC-114.6 ClaimforCreditAppliedtoUnincorporatedBusinessTaxNYC-114.7 UBTPaidCreditForUnincorporatedBusinessTaxpayersNYC-114.8 ClaimforLMREAPCreditAppliedtoUnincorporatedBusinessTaxNYC-114.10 ClaimforBiotechCreditNYC-114.12 ClaimforBeerProductionCredit


Ridersoffull-formFed1120,Fed1120S,Fed1065,Fed1040andFed1041formswillalsobeacceptedas.pdfattachments,aswillotherridersasrequired,basedontheNYCtaxforminstructions.

IfthetaxpayerwishestofileanyotherNewYorkCitytaxformforTY2018,theycansubmitapaperreturnoruseNYC-e-Services.Paperformscanbefoundatthefollowinglink:

http://www1.nyc.gov/site/finance/taxes/business-forms/business-forms.page

4.4 NAMING PDF ATTACHMENTS ForPDFattachments,thetaxpreparationsoftwaremustprovidethetaxpayertheabilitytoenterameaningfulname.Thefollowingtableprovidesafewexamples.Namesarelimitedto20characters.

Note:PDFfilenamescanutilizeupperorlowercasecharacters,oracombinationofthetwo.

CONDITION BINARY ATTACHMENT TITLE

Ifaproforma1120isbeingfiledwithNYC,attachacopyoftheFederal1120.

FED-1120-Full

Ifthetaxpayerisincludinganexplanationorotherrider,attach.

Note:Therearetwooptionsfornamingtheseattachments:

1) IncludeonePDFforeachriderorotherattachment,or

2) AttachonePDFcontainingallattachmentsfortheprimaryform;seeexample,right

NYC-3L-Attachments

UBTItaxpayerincludesacopyoftheirFederalScheduleConly FED-Sched-C

NYC-114.7UBTPaidCreditforUnincorporatedBusinessTaxpayers NYC-1147-Paid-CR

AlistofpreferredPDFfilenamingconventionscanbefoundatthislink:http://www1.nyc.gov/assets/finance/downloads/pdf/17pdf/btefile/2016ty_bte-f_naming_conventions.pdf

4.5 INFORMATION FOR UBTI FILERS

4.5.1 FEDERAL SCHEDULE C REQUIREMENT IndividualsfilingUnincorporatedBusinessTaxreturnselectronicallyshouldincludeacopyoftheirFederal1040return,preferablyinXMLformat.However,NewYorkCity’sprimarygoalisinobtainingacopyoftherelevantFederalScheduleC(s)forthesesoleproprietors.Tothatend,NYCwillacceptaPDFoftheScheduleC(s)inlieuoftheentireFederal1040form,ifthetaxpayerprefersandthesoftwareallows.


4.5.2 NO JOINT FILING STATUS FOR UBTI TAXPAYERS Eachtaxpayermustfileforhisorherownbusiness,regardlessoftheirFederalfilingstatus.Seebelowforvariousfilingscenarios.AllthesescenariospresumetheFederalfilingstatusisMarriedFilingJoint(MFJ):

SITUATION FEDERAL FILING NEW YORK CITY FILING

Scenario1 OneScheduleCisincludedwiththeFed1040filing;theSSNontheScheduleCbelongstotheprimarytaxpayer.

OnlytheprimarytaxpayershouldfileformNYC202.

Scenario2 OneScheduleCisincludedwiththeFed1040filing;theSSNontheScheduleCbelongstothespouse.

OnlythespouseshouldfileformNYC202.

Scenario3 TwoScheduleCsareincludedwiththeFed1040filing;theSSNonScheduleC#1belongstotheprimarytaxpayer;theSSNforScheduleC#2belongstothespouse.

TheprimarytaxpayerandthespouseshouldeachfileseparateNYC202forms,eachforhisorherownbusiness.

Scenario4 MultipleScheduleCsareincludedwiththeFed1040filing,twoormorebelongingtotheprimarytaxpayer,andtwoormorebelongingtothespouse.

Theeachtaxpayershouldaggregatetheirownbusinesses,andeachshouldfileoneseparateNYC202formwiththeaggregatedamounts.

Forallscenarios,acopyofeachFederal1040ScheduleCmustbeincludedwiththefiling,eitherinxmlorPDFformat.


5.0 SOFTWARE ACCEPTANCE, TESTING AND APPROVAL ThefollowinginformationmustbeprovidedtotheNewYorkCityDepartmentofFinancepriortosubmittingtesttransmissions.

• Softwarevendorcompanyname

• Companyaddress

• Primarycontactperson(name,telephonenumber,emailaddress)

• Secondarycontactperson(name,telephonenumber,emailaddress)

• SoftwareIDthatwillbeincludedintheFTAE-StandardsCommitteeheaderfield<SoftwareId>

• NewYorkCityformssupportedforTaxYear2018

• AreyouinproductionwithNewYorkState?

Contacthttp://www1.nyc.gov/site/finance/about/contact-by-email/contact-business-tax-efile-program.pageformoreinformation.

AllsoftwaremustbetestedusingtheNewYorkCitytestpackages.ClickheretodownloadtheNewYorkCitySoftwareVendorTestPackagesforTaxYear2018.

SoftwareDeveloperswillbegivenconfirmationbytelephoneandemailfromtheNewYorkCitye-FileCoordinatorwhensoftwarehasbeensuccessfullytestedandapproved.Onlyapprovedsoftwaremaybereleasedanddistributedbythedeveloper.

Thetestpackageincludes:

• Versionnumberofschema• NewYorkCityspecificXMLschema• NewYorkCityspreadsheetofrequireddataelements• PDFcopiesofNYCtestreturns• Spreadsheetsofanyspecialtestconditions

DevelopersmustvalidatetheNewYorkCityreturndata(XML)againsttheNewYorkCityschemaandincludeeditsandverificationsbasedonthebusinessrulesprovidedforeachelement.Thecityspreadsheetwillincludeinformationonfieldtype,fieldformat,length,ifitcanbenegative,ifitisrecurring,andthebusinessruleorothereditsandverificationsforeachfield.


6.0 ERRORS AND EDITS

6.1 ERROR CATEGORIES � BUSINESS RULES Rejectedtransmissionsareduetonon-adherencetotheschemaandcertainNewYorkCityprocessingrequirements.Theserulesarespecificindefiningthelocationoftheerror.Belowaregeneralcategories.SeeNYC’sErrorCodesdocumentforspecificerrorcodenumbers.

ERROR EXPLANATION MultipleDocument Morethantherequirednumberofprimarydocumentsis

includedinthetaxreturn.MissingDocument Ataxreturndocumentisrequiredbutwasnotincludedinthetax

return.(Primaryorrequiredattachment.)DataMismatch Thedataintwofieldsshouldbethesamebutisnot.For

example,avaluethatshouldbecarriedfromascheduleelsewhereonthereturndoesnotmatchitssource.

DuplicateCondition Thetaxreturnorthetransmissionfilewaspreviouslyreceivedandaccepted(ACK)byNYC.

MathError Theresultofacomputationisincorrect.IncorrectData Dataviolatesabusinessruleeventhoughitissyntactically

correct.Thatis,thedatavaluesforelementsmustconformtotheformatspecifiedandthedatatypeandcanonlycontainvaluesallowedforthemintheschema.

MissingData Dataisnotprovidedforarequiredfield.DatabaseValidationError DataprovideddoesnotmatchtheIRSdatabaseorthedata

providedshouldbepresentedintheIRSdatabasebutisnot.Forexample,theElectronicFilingIdentificationNumber(EFIN)intheReturnHeadermustbelistedintheMeFdatabaseandinacceptedstatus.

XMLError ThedataviolatesSchemaspecification.ThereturnandtransmissiondocumentsmustconformtotheversionoftheXMLschematheyspecify.

SystemError AreturnencountersaproblemwiththeIRSsystemthatpreventsthereturnfrombeingprocessedelectronically.

6.2 EDITS AND VERIFICATIONS PleaserefertotheNewYorkCityDepartmentofFinancewebsitetodownloadourSchemas,BusinessRules,andErrorCodes.


6.3 NYC NON-SCHEMA EDITS AND BUSINESS RULES

6.3.1 TRANSMISSION BUSINESS RULES – NYC FORMS ThetablebelowliststheNewYorkCityprimarytaxformsandvalidformfilingcombinations.

PRIMARYFORM 3L/3A 4S 4SEZ 204 204EZ 202 202S 202EIN 2/2A 2S

NYCSUPPORTINGFORMS

9.5 X X

9.6 X X

9.7 X

9.7C X

9.8 X X

9.10 X X

9.12 X X

114.5 X X X

114.6 X X X

114.7 X

114.8 X X X

114.10 X X X

114.12 X X X

NOLD-GCT X X X

NOLD-UBTP X

NOLD-UBTI X X

Att-S-Corp X X X

399 X X X X X X X

399Z X X X X X X X

FEDFORMS

1120 X X

1120S X X X

1120F X X

1065 X X

1065B X

1040 X X

1041 X


Note:Thefollowingformsareconsidered“standalone”andcannotbefiledwithanyotherforms:

FORM NUMBER FORM DESCRIPTION NYC-300 MandatoryFirstInstallment(MFI)byBusinessCCorporationsNYC-400 DeclarationofEstimatedTaxbyGeneralCorporationsNYC-400B DeclarationofEstimatedTaxbyBankingCorporationsNYC-EXT ApplicationforAutomatic6-MonthExtensionofTimetoFileBusiness

IncomeTaxReturnNYC-EXT.1 ApplicationforAdditionalExtensionNYC-5UB PartnershipDeclarationofEstimatedUnincorporatedBusinessTaxNYC-5UBTI DeclarationofEstimatedUnincorporatedBusinessTaxNYC-1127* ReturnforNonresidentEmployeeoftheCityofNewYorkNYC-245 ActivitiesReportofCorporations

*The1127submissionmustincludetheNewYorkStateIndividualtaxreturnasaPDFattachmentoritwillberejected.

Additionalformfilingerrors:

RULE/VALIDATION ERROR CATEGORY

Oneprimaryformmustbeincludedinthefiling.Seetableaboveforlistofprimaryforms.

Missingdocument

Certainformscanonlybefiledwithspecificprimaryforms.Seetableaboveforlistofvalidformfilingcombinations.

Invalidformfilingcombination

CertainformscanonlybeacceptedasPDFattachments.SeeSection4.2FormsThatCanOnlybeSubmittedbyAttachment.

Invaliddocumenttype


6.3.2 TRANSMISSION BUSINESS RULES – FEDERAL FORMS IffilingaNYCtaxreturnwitharequirementtoincludetheFederal1120,1120S,1120F,1065,1065B,1040or1041return,theattachedFederaldocumentshouldbeinxmlformat.Iftherequirementistoincludebothaproforma1120andaFederal1120-full,thentheproformashouldbeinxmlformatandtheFed-1120fullshouldbeattachedasaPDF.NYCwillacceptanyFederal1120(notlistedabove)aseitherxmloraPDFattachment.

RULE/VALIDATION ERROR CATEGORY Federalreturnrequired MissingdocumentBothproformaandconsolidatedfederalreturnsrequired Missingdocument

6.3.3 PAYMENT BUSINESS RULES (ACH DEBIT/CREDIT/FEDWIRE) RULE/VALIDATION ERROR CATEGORY Paymentamountcannotbegreaterthanthebalancedueamountonreturn

Incorrectdata

6.3.4 SIGNATURE BUSINESS RULES

RULE/VALIDATION ERROR CATEGORY

Signatureisrequired(TaxpayerPIN) Missingdata


7.0 PAYMENT HANDLING AND ACCEPTANCE

7.1 PAYING A BALANCE DUE BusinessesandindividualselectingtoelectronicallyfiletheirNewYorkCityGeneralCorporateTaxreturnortheirUnincorporatedBusinessTax(partnershiporindividual)shouldalsoelectronicallypaythebalancedue.NYCwillacceptACHdebit,ACHcredit,andFedwirepayments.Alternately,thetaxpayercanchoosetofiletheirreturnelectronicallybutpayviapapercheckormoneyorder(seePaymentbyVoucher,below).

Theinformationnecessarytoinitiatethetransactionmustbeincludedwiththereturndatawhenthereturnisfiled.Partiallypaidorunpaidliabilitiesonane-filedreturnwillbebilledwhenthereturnisprocessed.Abalancedueonane-filedextensionwillnotbebilledbutshouldbepaidinfullwhentheextensionisfiled,eitherelectronicallyorviatheNYC-200V.

Importantnote:Becausetheroutingtransitnumberandbankaccountnumbermaynotbechangedonceareturnorextensionhasbeentransmittedandaccepted,preparersandEROsmuststresstotaxpayerstheimportanceofsupplyingthecorrectinformation.

TheelectronicfundspaymentinformationprovidedbythetaxpayertotheDepartmentofFinancewillbeusedonlyforthespecifictaxpaymentasauthorizedbythetaxpayer.

NotethatNYCdoesnotacceptInternationalACHTransactions(IATs).AtaxpayerwishingtopayviaIATshouldbeinstructedtosubmitapaperreturninstead.

Developer’snote:NYCdoesnotusetheEstimatedPaymentelementoftheFTAE-StandardsCommitteeFinancialTransaction.Instead,eachestimatedpaymentmustbesubmittedseparatelyusingtheStatePaymentelement.

7.2 PAY BY ELECTRONIC FUNDS WITHDRAWAL (ACH DEBIT) Ifataxreturnhasabalancedueandthetaxpayerchoosestopaythisamountusingelectronicfundswithdrawal,thefollowingrulesapply:

• Thesoftwareshouldnotallowthepreparertoenterarequestedsettlementdatethatisbeforethesubmissiondate,ormorethan15monthsbeyondtheduedate.

• Ifthereturnise-filedbeforetheduedate,arequestedsettlementdateuptoandincludingtheduedate,maybespecified.

• Ifareturnise-filedonoraftertheduedate,therequestedsettlementdatemustequalthesubmissiondate.Thewithdrawalwillbeprocessedonthedatewereceiveyourreturn.


• Ane-filedreturnwitharequestedpaymentsettlementdatebeyondtheduedatewillbeaccepted;however,thereturnwillbeconsideredtobefiledbasedontherequestedpaymentsettlementdate,notthedatereceived.

• Thebankaccountnumberandtheroutingtransitnumberofthefinancialinstitutionfromwhichthewithdrawalisbeingmademustbeincluded.(Theroutingnumberisthenine-digitnumberatthebottomofacheck.)Ane-filedreturnwithaninvalidroutingnumberwillberejected.

• AnACHpaymentcannotbemadefromaforeignbank,i.e.,notanIATtransaction.

• PaymentAmountontheFinancialTransactionshouldnotbezero.

• AnACHpaymentmustbelessthan$10million.

7.3 PAY BY ELECTRONIC FUNDS TRANSFER (ACH CREDIT OR FEDWIRE)

Forelectronicfundstransfers,thepaymentdateisthedatethattheACHcreditorFedWireissenttotheDepartmentofFinance’sbank.

NotethatwhileACHdebitsaretakenwhenthereturnisfiled,ACHcreditsandFedWiretransfersmusttakeplacefirst,beforethereturnisfiled.IfthetaxpayerispayingviaFedWire,theycannotsubmitthereturnuntiltheFedWiretransactioniscompleteandtheyhaveobtainedtheTraceNumber,whichmustbeenteredonthereturn.

PleaseseetheNYCDepartmentofFinancewebsiteforacopyoftheACHCreditandACHDebitRecordFormats:

https://www1.nyc.gov/assets/finance/downloads/pdf/11pdf/nyc_ach_credit_addendum.pdf

https://www1.nyc.gov/assets/finance/downloads/pdf/11pdf/nyc_fedwire_record.pdf

Asareminder,ACHcreditsmaynotbefromaforeignbank,i.e.,notanIATtransaction.

7.4 ACCOUNT NUMBERS

PAYMENT METHOD NYC DEPT OF FINANCE ACCOUNT NUMBER ROUTING NUMBER ACHCredit 9355930443 021000322Fedwire 9355930443 026009593

7.5 PAYMENT BY VOUCHER IfthetaxpayerchoosestopaytheirBalanceDueviapapercheckormoneyorder,theymustcompleteandmailtheNYC-200Vandenclosetheirpayment.

Theseformsshouldbeproducedwhenthereturniscompleted.Thesoftwaremustpopulateallthefields,excepttheamountofthepayment.Thepaymentvouchershouldalsoincludean


electronicscanline.SeeBulletin9forspecifications.ThevouchershouldbesenttoNYCwiththeenclosedpaymentandnothingelseattached.Thereisnoneedtowriteanyadditionalinformationontheform,attachacopyofthereturn,orattachaletterofexplanation.Theeffectivedateofthepaymentwillbethepostmarkdate.

Specialnote:IfthetaxpayerisfilingelectronicallybutpayingtheBalanceDueviapapercheckormoneyorder,the<PaymentEnclosed>tagsshouldnotbeincludedinthesubmissionxml,or,ifincluded,theamountshouldbezero.

7.6 RULES FOR DIRECT DEPOSIT OF REFUNDS NewYorkCityisallowingdirectdepositofrefunds.SoftwarevendorsshouldusetheFTAE-StandardsCommitteeFinancialTransactionschemaforthenecessarydirectdepositinformation.

7.7 OTHER PAYMENT ISSUES Thepaymentamountshouldnotbegreaterthanthebalancedueamountonthereturn.

7.7.1 PARTIAL PAYMENTS TheNewYorkCityDepartmentofFinancestronglyrecommendsfullpaymentatthetimethereturnise-filed.However,partialpaymentwillbeaccepted.Thetaxpayerwillbebilledfortheremainderamountowedwithassociatedinterestandpenaltieswhenthereturniffullyprocessed.

Asareminder,theextensions(e.g.,NYC-EXTandNYC-EXT.1)arerequestsextendingtheduedatetofilereturns.Thetaxpayercanbechargedlatefilingandlatepaymentpenaltiesiftheextensionisnotfiledontimeandproperlyestimated.

7.7.2 POST-DATED PAYMENTS Moneywillnotbewithdrawnfromanyaccountbeforethedatespecified.Ifaweekendorbankholidayisdesignated,thepaymentwillnotbewithdrawnuntilthenextbusinessday.TheACHsettlementdatecannotbemorethan15monthsbeyondtheduedate.

7.7.3 CONFIRMATION OF PAYMENT Thecopyofthee-filedreturnthatincludestheelectronicfundsauthorizationandthebankstatementthatincludesaNewYorkCitytaxpaymentlineitemarethefiler’sconfirmationthatpaymenthasbeenmade.

Note:Oncethee-filedreturnisaccepted,thedesignatedpaymentdatecannotbechangedandthepaymentcannotbecancelled.


7.8 SIGNATURE REQUIREMENTS FOR E-FILED RETURNS SignatureAuthorizationForm:

• TaxpayersmustcompletetheappropriateSignatureAuthorizationFormandretainitwiththeirfiles.Eachtaxtypehasitsownspecificform:NYC-579-BCT,NYC-579-GCT,NYC-579-COR,NYC-579-UBT,NYC-579-UBTI,NYC-579-EINandNYC-579-EMP.Donotincludethisformwiththeelectronicsubmission.

• ThesoftwarevendormustensurethattheirsoftwareenablesprintingoftheseSignatureAuthorizationForms.

• TaxpayerPIN:

• TaxpayersmustenteraTaxpayerPINontheSignatureAuthorizationForm.Thesoftwarevendormustensurethattheirsoftwareallowsthetaxpayertoenteraself-selectedPINandguidethetaxpayerinprovidingtheirPINtoauthorizethefiling.

• TheTaxpayerPINshouldbepassedtoNYCalongwithsubmissionxml:• ForGCTandUBTreturns,thexsdpathforTaxpayerPINis:

ReturnHeaderState/BusinessRepresentative/TaxpayerPIN• ForUBTIreturns,thexsdpathforTaxPayerPINis:

ReturnHeaderState/Filer/Primary/TaxpayerPIN


8.0 ADDITIONAL RESOURCES

8.1 CONTACTS AND TELEPHONE NUMBERS VisittheDepartmentofFinancewebsite,www.nyc.gov/finance,foradditionalinformation.

8.1.1 NEW YORK CITY RESOURCES NEW YORK CITY RESOURCES CONTACT INFORMATION Emailcontact http://www1.nyc.gov/site/finance/about/contact-by-

email/contact-business-tax-efile-program.pageCorporationTaxInformation www.nyc.gov/financeInquiriesforthehearingandspeechimpaired

http://www1.nyc.gov/site/finance/about/contact-by-email/contact-business-tax-efile-program.page

8.1.2 IRS RESOURCES IRS RESOURCES CONTACT INFORMATION IRSe-FilingHelpDesk 1-866-855-0654IRSBusinessTaxInquiries 1-800-829-4933IRSWebsite www.irs.gov

IRSFormsandPublications https://www.irs.gov/forms-instructions

IRSModernizede-FileUserGuidesandPublications

https://www.irs.gov/e-file-providers/modernized-e-file-mef-user-guides-and-publications

8.1.3 OTHER RESOURCES OTHER RESOURCES CONTACT INFORMATION FederationofTaxAdministrators(FTA) http://www.taxadmin.orgFed/StateRequirements http://www.statemef.com

8.2 NEW YORK CITY PUBLICATIONS NYCTaxPublicationslink:

InformationBulletinNo.9:GuidelinesandSpecificationsfortheReproductionofNewYorkCityTaxFormsbyaThirdParty

http://www1.nyc.gov/assets/finance/downloads/pdf/06pdf/infobull_9.pdf


8.3 INTERNAL REVENUE SERVICE PUBLICATIONS IRSPublicationLink:http://www.irs.gov/formspubs/index.html

• Publication1345,HandbookforAuthorizedIRSe-FileProvidersofIndividualIncomeTaxReturns.

• Publication3112,IRSe-FileApplicationandParticipation.Containsinformationabouttherolesofsoftwaredevelopers,transmittersandelectronicreturnoriginators.IRShasstandardizedtheinformationforalle-fileprograms.

• Publication4162,Modernizede-FileTestPackageforForms1120/1120-S/1120-F/7004.ContainstheinstructionsandtestcasescenariosforsoftwaredevelopersandtransmitterstouseforAssuranceTestingSystem(ATS)of1120/1120S.ThispublicationalsocontainstheinstructionsandtestscenariosforForm7004,ApplicationforAutomaticExtensionofTimetoFileCorporationIncomeTaxReturn.

• Publication4163,Modernizede-FileInformationforAuthorizedIRSe-FileProvidersforBusinessReturns.Containsspecificinformationapplicableto1120,1120S,and7004e-fileprogramsonly.

• Publication4164,Modernizede-FileGuideforSoftwareDevelopersandTransmitters.Containsthecommunicationprocedures,transmissionformats,businessrules,andvalidationprocedurestobeusedbysoftwaredevelopersandtransmitterstodevelopsoftwareforfiling1120/1120Sreturnsand7004extensions.

• Publication4505,Modernizede-FileTestPackageforForms1065/1065B.ContainstheinstructionsandtestcasescenariosforsoftwaredevelopersandtransmitterstouseforAssuranceTestingSystem(ATS)of1065/1065B.

mef guide for software developers ty18 - New York · 2020. 9. 9. · Software Developers must: •...

Documents

Transcript of mef guide for software developers ty18 - New York · 2020. 9. 9. · Software Developers must: •...