New York State and City Freelancer Tips

New York State, New York City and Yonkers income taxes:

The major New York tax that faces freelancers who live and/or work in New York is the yearly New York State income tax. The tax forms for this includes both New York State income taxes and the also required New York City and Yonkers income taxes for those who live in New York City or who live and/or work in Yonkers:

http://www.tax.ny.gov/forms/income_cur_forms.htm

 

LLC annual filing form:

If you are a single-member LLC, you must file a yearly filing form:
IT-204-LL.  Click here for instructions for this form.

 

New York State and various city sales taxes:

New York State and various city sales taxes have to be charged, collected and submitted by certain New York freelancers. You should investigate whether or not you must file these taxes.
Too many people ignore this tax and discover too late that they should have been charging, collecting and submitting sales taxes:
www.tax.ny.gov/pdf/publications/multi/pub20.pdf

 

Metropolitan Commuter Transportation Mobility Tax:

If you work in New York City as well as the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester and net more than $10,000, you must file the yearly Metropolitan Commuter Transportation Mobility Tax:
http://www.tax.ny.gov/forms/mctmt_cur_forms.htm

 

New York City Unincorporated Business Tax:

If you work in New York City, are a freelancer filing a Schedule C on your federal forms and have a gross income of more than $95,000, you must file a yearly New York City Unincorporated Business Tax:
http://www.nyc.gov/html/dof/html/business/business_tax_ubt.shtml

 

New York State and New York City Corporation Taxes:

If you are the owner of a corporation in New York State, you must file a yearly New York State Corporation Tax form:
http://www.tax.ny.gov/pdf/publications/multi/pub20_1007.pdf

 

If you are the owner of a corporation in New York City, you must file a yearly New York City General Corporation Tax form:
http://www.nyc.gov/html/dof/downloads/pdf/13pdf/business_tax_forms/gct/nyc_3l_2013.pdf   Click here for instructions for this form.


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