
Who has to pay the NYC unincorporated business tax?
Filing and paying are two separate tests on two different numbers. You can be required to file the UBT and owe nothing at all. What each test measures.
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Filing and paying are two separate tests on two different numbers. You can be required to file the UBT and owe nothing at all. What each test measures.

The New York LLC filing fee is charged on gross income from last year, not on profit. A loss making LLC still pays it. What Form IT-204-LL asks for.

New York City businesses face several taxes, and which reach you depends on how you are organized, where you rent, and what you sell. Sorted in one table.

For real estate investors, business owners, and property developers, taxes are often the biggest expense—and also the biggest opportunity. A cost segregation study is one of the most powerful (and IRS-approved) tools for accelerating depreciation and unlocking substantial tax savings. But is it right for you?

How double trigger RSUs work in a private company. Why nothing is taxed at vesting, and why the tax bill at IPO is larger than most people plan for.

An employee stock purchase plan is taxed at sale, not at purchase. A New York CPA on the two clocks, and the basis adjustment brokers leave out.

A New York CPA on refund processing times. What actually speeds a refund up, what makes no difference, and when to start worrying about it.

Estate and gift taxes in New York explained. Why federal planning alone leaves families exposed, and what the state does entirely differently.

An International CPA must be a Certified Public Accountant and also possess qualifications in international tax and/or global accounting. This CPA credential, however, is U.S.-based. Accountants that work in more than one country may hold additional international designations depending on the countries and services in which they operate. This type of professional is a specialist in global compliance, cross border tax planning, and accounting for multiple countries.

In 2025, New York continues its progressive tax system with nine state brackets ranging from 4% to 10.9%, while NYC residents pay an additional local tax of 3.078% to 3.876%. Under the One Big Beautiful Bill Act (OBBBA) passed in July 2025, New York has adopted rolling federal conformity, meaning many local deductions will automatically align with new federal standards to simplify filing for city taxpayers.

A New York CPA on federal tax deadlines: the dates that matter, what an extension actually buys you, and what happens if you do miss one.

A New York CPA on PTET amendments: the entity return, the owner credits, and the federal deduction that depends on both of them being right.