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  • Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

The General Corporation Tax (GCT) must be paid annually by all domestic and foreign corporations that engage in any of the following activities in New York City during the calendar or fiscal year:

  • Doing business
  • Employing capital
  • Owning or leasing property in a corporate or organized capacity
  • Maintaining an office

"S" corporations and any association or publicly traded partnership taxable as a corporation for federal income tax purposes must also pay this tax.

If a corporation isn’t subject to the tax but has an officer, employee, agent, or other representative in the City, it must file the Activities Report for Corporations (Form NYC-245).

These corporations  don’t have to file or pay the General Corporation Tax.

  • Dormant corporations, which do not conduct business or own real property in New York City
  • Corporations that pay NYC Banking Corporation Tax or Utility Tax, except vendors of utility services (which must pay GCT in addition to the Utility Tax)
  • Corporations that only own property as per Sections 501(c)(2) or (25) of the IRS code
  • Insurance corporations
  • Nonstock not-for-profit companies granted an exemption by the NYC Department of Finance
  • Limited profit housing and housing development fund companies organized and operating under the Private Housing Finance Law, articles 2 and 11

You must use one of the following forms to file the General Corporation Tax.

  • NYC-3L
  • NYC-3A
  • NYC-4S
  • NYC-4S-EZ

Get GCT forms.

You can file the forms and pay online through Business Tax e-Services or send the documents and payment by mail.

The Department of Finance participates in the IRS Federal and State 1120 Corporation Tax e-file program. This program allows NYC businesses to file federal and NYC business tax returns together.

Electronic filing is required for tax preparers and businesses that self-file 100 or more NYC returns.


You can file and pay the tax through Business Tax e-Services.

You can pay by:

  • Electronic Funds Transfer (EFT) withdrawn directly from your bank
  • E-check
  • Credit card (American Express, Master Card, VISA, and Discover)
  • Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

By Mail

You can file the tax forms by mail. If there's a balance due, you can also send a payment by mail.

For all returns, except returns claiming a refund, mail the tax form to:

NYC Department of Finance
P.O. Box 5564
Binghamton, NY 13902-5564

Don't send payments or requests for extensions to this address.

After you have mailed the form, if you owe a payment, mail the check and the payment voucher to:

NYC Department of Finance
P.O. Box 3933
New York, NY 10008-3933

If you are claiming a refund, mail the form to:

NYC Department of Finance
P.O. Box 5563
Binghamton, NY 13902-5563

  • Annual returns and tax payments must be postmarked by March 15 of the following year, if the corporation chooses an accounting period that is based on the calendar year.
  • A corporation that uses an accounting period other than the calendar year (e.g., a fiscal year) must file a return on the 15 day of the third month after the close of its fiscal year.

If a due date falls on a weekend or a legal holiday, the filing must be made by the next business day.

When paying estimated taxes, if the preceding year's tax is more than $1,000, the first installment must be 25% of this tax and be paid when filing either the preceding year's tax return or a request for an extension.

You can request an extension of filing time, but not an extension of time to pay.

Extensions can be filed online through e-Services or by mail.


Access Business Tax e-Services.


To request a filing extension by mail, you must complete the extension request form.

Download the extension request form.

Mailed extension requests should be sent to the address on the form.

If you don't file your return or pay the tax by the deadline, or if you overpay, you will be charged interest.

From April 1, 2024 to June 30, 2024, the current interest rates are:

  • 12% for underpayments
  • 7% for taxes that remain or become overpaid

You must file for a refund within three years of when the return was filed or two years of when the tax was filed and paid, whichever is later.

If no return was filed, you must file within two years from the time the tax was paid.

If you were granted a filing extension, your refund claim must be made within six months after the extension has ended.

If you want to claim a refund based on a previously filed return, and there's a change in the tax liability, you must file an amended return.

The Department of Finance has 90 days from the due date, extended due date, or filing date (whichever is later) to issue a refund without interest.

Get GCT forms.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 or 212-NEW-YORK (212-639-9675) for help.

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