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The NYC-400 form is a crucial document for corporations operating within New York City that are subject to the General Corporation Tax. This form serves as a declaration of estimated tax liability for the current year, and it is mandatory for any corporation expecting to owe more than $1,000 in taxes. When filling out the NYC-400, taxpayers must provide essential information such as their business name, Employer Identification Number (EIN), and contact details. The form requires an estimated payment amount, which is calculated based on the corporation's tax liability from the previous year. For those filing a combined return, the group member responsible for the filing must complete this form. It is important to note that corporations must adhere to specific due dates for estimated tax payments, which are outlined in the instructions accompanying the form. Additionally, the NYC-400 can be amended if necessary, and late filing may result in penalties. To streamline the process, electronic filing is available and is recommended for its convenience and security. Understanding the requirements and deadlines associated with the NYC-400 is essential for compliance and to avoid potential penalties.

Preview - Nyc 400 Form

*30311491*

NEWYORK CITYDEPARTMENT OF FINANCE

TM -400

ESTIMATEDTAXBYGENERALCORPORATIONS

2014

FINANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For CALENDAR YEAR 2014 or FISCAL YEAR beginning _______________, _______ and ending _______________, ________

Print or Type:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name(If combined filer, give name of reporting corporation) See Instructions

Taxpayer’s EmailAddress

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

In Care of

 

 

 

 

EMPLOYER IDENTIFICATION NUMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address (number and street)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City and State

 

 

Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BUSINESS CODE NUMBER AS PER FEDERAL RETURN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business telephone number

 

Person to contact

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COMPUTATION OF ESTIMATED TAX

Payment Amount

A.Payment

Amount included with form - Make payable to: NYC Department of Finance

......A.

 

 

 

 

 

 

 

 

 

 

1.

Declaration of estimated tax for current year

1.

2.

Estimated PaymentAmount

2.

MAILING INSTRUCTIONS:

MAILFORM TO:

NYC DEPARTMENT OF FINANCE GENERAL CORPORATION TAX P.O. BOX 3922

NEW YORK, NY 10008-3922

Make remittance payable to the order of:

NYC DEPARTMENT OF FINANCE

Payment must be made in U.S.dollars, drawn on a U.S. bank.

To receive proper credit, you must enter your correct Employer Identi- ficationNumberonyourdeclaration and remittance.

KEEP A COPY OF THIS FORM FOR YOUR RECORDS. SEE INSTRUCTIONS ON THE REVERSE SIDE.

ELECTRONIC FILING

Registerforelectronicfiling. Itisaneasy,secureandconvenientwaytofileadeclarationandanextensionandpaytaxeson-line.

For more information log on to NYC.GOV/ESERVICES

30311491

NYC-400 2014

Form NYC-400 - 2014 - Instructions

Page 2

 

 

WHOMUSTFILE

Every corporation subject to the NewYork City General CorporationTax (Title 11, Chapter 6, Subchapter 2 of theAdministrative Code) must file a declaration (NYC-400) if its estimated tax for the current year can reasonably be expected to exceed $1,000. The term “esti- matedtax”meanstheamountoftaxthetaxpayerestimatestobeimposedbysection11-603oftheAdministrativeCodelessthesumofthe creditsestimatedtobeallowableagainstthetax. Foragroupfilingacombinedreturn, thisformshouldbefiledbythegroupmemberfil- ing the return and paying the tax.

NOTE:Ifthecurrentyear’staxisreasonablyestimatedtoexceed$1,000,anestimatedpaymentisrequiredevenifthisisthefirstyearofbusi- nessinNewYorkCityforthetaxpayerorthetaxpayerpaidonlytheminimumtaxfortheprecedingyear.Failuretopayorunderpayment ofestimatedtaxinthesecircumstanceswillresultinpenalties.

LINE1 - DECLARATIONOFESTIMATEDTAXFORCURRENTYEAR

Corporationswhosetaxliabilityfortheprecedingyearexceeds$1,000arerequiredtopay,withthetaxreportfortheprecedingyearorwith theapplicationforextensionoftimeforthefilingofsuchreport,25%ofthetaxliabilityfortheprecedingyearasafirstinstallmentofes- timatedtaxforthecurrentyear. Aftertakingcreditforthat25%paymentandfortheamountofanyoverpaymentshownonlastyear’sre- turnwhichthetaxpayerelectedtohaveappliedasacreditagainstthecurrentyear’stax,taxpayersfilingestimatedtaxarerequiredtopay the balance of estimated tax in fractional installments.

ESTIMATEDTAXDUEDATES

Iftherequirementsforfilingestimatedpayments

Filetheformonorbeforethe:

Thebalanceofestimatedtaxisdueasfollows:

arefirstmetduringthetaxableyear:

 

 

 

 

 

Before the first day of the 6th month

15th day of the 6th month

l 1/3 by the 15th day of the 6th month

 

 

l 1/3 by the 15th day of the 9th month

 

 

l 1/3 by the 15th day of the 12th month

 

 

 

On or after the first day of the 6th month and before the

15th day of the 9th month

l 1/2 by the 15th day of the 9th month

first day of the 9th month

 

l 1/2 by the 15th day of the 12th month

 

 

 

On or after the first day of the 9th month and before the

15th day of the 12th month. In lieu of this form,

Pay in full

first day of the 12th month

a completed tax report, with payment of any unpaid

 

 

balance of tax, may be filed on or before the 15th day

 

 

of the 2nd month of the following year.

 

 

 

 

If any of the above dates fall on a Saturday, Sunday or legal holiday, the due date is the next business day.

AMENDMENTS

Anamendedformshouldbefiled,ifnecessary,tocorrectthetaxestimateandrelatedpayments.UsetheNYC-400orNoticeofEstimated TaxPaymentDueformakingamendment. Iftheamendmentismadeafterthe15thdayofthe9thmonthofthetaxableyear,anyincrease in tax must be paid with the amendment.

LATEFILING

IftheNYC-400isfiledafterthetimeprescribedinthechartabove,allinstallmentsofestimatedtaxdueonorbeforesuchtimearepayable at once and the remaining installments are due as if the form were timely filed.

PENALTY

The law imposes penalties for failure to pay or underpayment of estimated tax. (Refer to Section 11-676, Subdivisions 3 and 4 of the Admin-

istrative Code.)

ELECTRONICFILING

Note: Register for electronic filing. It is an easy, secure and convenient way to file and pay an extension on-line.

For more information log on to NYC.gov/eservices

Get Nyc 400 PDF Form

Form Characteristics

Fact Name Details
Purpose of NYC-400 The NYC-400 form is used by corporations to declare estimated tax payments for the New York City General Corporation Tax.
Filing Requirement Every corporation subject to the General Corporation Tax must file the NYC-400 if its estimated tax exceeds $1,000.
Governing Law This form is governed by Title 11, Chapter 6, Subchapter 2 of the New York City Administrative Code.
Payment Instructions Payments must be made in U.S. dollars and drawn on a U.S. bank, payable to the NYC Department of Finance.
Estimated Tax Definition Estimated tax is the amount a taxpayer expects to owe, calculated as per Section 11-603 of the Administrative Code.
First Installment Requirement If the prior year's tax liability exceeded $1,000, a first installment of 25% is required with the tax report or extension application.
Due Dates Due dates for estimated tax payments vary based on when the filing requirement is met during the taxable year.
Amendments An amended NYC-400 should be filed if corrections are needed to the tax estimate or related payments.
Late Filing Penalties Filing the NYC-400 late results in all installments becoming due immediately, with penalties imposed for underpayment.
Electronic Filing Corporations can register for electronic filing, which is a secure and convenient method for submitting the form and making payments online.
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