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

The Unincorporated Business Tax (UBT) is a tax on individuals or unincorporated business carrying on a trade or profession wholly or partly in New York City.

Unincorporated businesses include trades, professions and certain occupations of an individual, partnership, limited liability company, fiduciary, association, estate or trust. The business can be active or in the process of being dissolved.

Learn more about the Unincorporated Business Tax (UBT).

The following do not have to file or pay UBT: 

  • Individuals performing services as an employee.
  • An owner (either a person or a company), a lessee or a fiduciary who is selling, purchasing, holding or managing their own real property or other type of property. An example is someone renting their two-family home.
  • Entities engaged primarily with qualifying investment activities are partially exempt from UBT on the income.
  • Associations and publicly traded partnerships treated as corporations and "S" corporations (They must pay the General Corporation tax.)

Unincorporated Business Tax Return for Partnerships (including Limited Liability Companies)

Taxpayers who own partnerships should use one of the following forms to file this tax.

  • NYC-204
  • NYC-204EZ

Unincorporated Business Tax Return (for Individuals, Single-Member LLCs)

Taxpayers who do not own partnerships should use one of the following forms to file this tax.

  • NYC-202
  • NYC-202S 

Get UBT forms.

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


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  • Electronic Funds Transfer (EFT) withdrawn directly from your bank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 with attachments to:

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

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

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

Estimated payments are due on the 15th of the month after the close of the quarter. If a due date falls on a Saturday, Sunday or a legal holiday, the deadline is the next business day.

Annual filings are due three and a half months after the close of the tax year.

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 due date, you will be charged interest.

From July 1, 2022 to September 30, 2022, the current interest rates are:

  • 9% for underpayments
  • 4% for overpayments

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.

Refunds can be requested by filing an amended return. If the refund is based on changes made by the IRS or New York State, use Form NYC-115.

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.

Learn more and get forms for business tax overpayment refunds.

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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