(a) General rule.
(1) Date of delivery. If any document, as defined in 19 RCNY § 17-01(d), required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of of the Administrative Code of the City of New York relating to taxes administered by the Commissioner of Finance is, after such period or date delivered by United States mail to the Commissioner of Finance, bureau, office, officer or person with which or with whom such document is required to be filed or to which or to whom such payment is required to be made, the date of the United States postmark stamped on the envelope will be deemed the date of delivery.
(2) Mailing requirements. Any such document or payment will not be considered to be timely filed or timely made unless the document or payment is mailed in accordance with the following requirements:
(i) The document or payment must be contained in an envelope or other appropriate wrapper and properly addressed to the Commissioner of Finance, bureau, office, officer or person with which or with whom the document is required to be filed or to which or to whom such payment is required to be made.
(ii) The envelope containing the document or payment must be deposited in the mail of the United States within the prescribed period or on or before the prescribed date with sufficient postage prepaid. For this purpose, such document is considered to be deposited in the mail of the United States when it is deposited with the domestic mail service of the United States Postal Service. The domestic mail service of the United States Postal Service includes mail transmitted within, among and between the United States, its territories and possessions, and Army – Air Force (APO) and Navy (FPO) post offices.
(iii) The envelope or other wrapper containing the document or payment must bear a date stamped by the United States Postal Service which is within the prescribed period or on or before the prescribed date for the filing of such document, or for making the payment, including any extension granted for such filing or payment. If the postmark stamped by the United States Postal Service on the envelope or wrapper containing the document or payment does not bear a date which falls within the prescribed period or on or before the prescribed date for filing such document, or for making such payment, the document or payment will be considered not to be timely filed, regardless of when the envelope or wrapper containing such document or payment is deposited in the mail. Accordingly, the sender assumes the risk that the envelope containing the document or payment will bear a postmark date stamped by the United States Postal Service within the prescribed period or on or before the prescribed date for the filing of such document, or for making the payment (including any extension of time granted for such filing or payment), but see 19 RCNY § 17-01(c) with respect to the use of registered mail or certified mail to avoid this risk. Furthermore, if the postmark made by the United States Postal Service on the envelope or wrapper containing the document or payment is not legible, the person who is required to file the document or make the payment has the burden of proving when the postmark was made.
(b) Postmarks not made by the United States Postal Service.
(1) If the postmark on the envelope or wrapper containing the document or payment is made by other than the United States Postal Service, the document or payment will be deemed to be timely filed or timely made in accordance with the following requirements:
(i) the postmark so made must bear a date which falls within the prescribed period or on or before the prescribed date for the filing of such document, or for making the payment (including any extension granted for such filing or payment); and
(ii) the document or payment must be delivered by United States mail to the Commissioner of Finance, bureau, office, officer or person with which or with whom such document is required to be filed, or to which or to whom such payment is required to be made, within five days of the date of the postmark.
(2) In case the document or payment is received after five days from the date of the postmark, such document or payment will be treated as having been timely filed or timely made, if the person who is required to file the document or make the payment establishes:
(i) that it was actually deposited in the mail within the prescribed period or on or before the prescribed date for filing the document or for making the payment;
(ii) that the delay in receiving the document or payment was due to a delay in the transmission of the mail; and
(iii) the cause of such delay.
(3) If the envelope or wrapper containing the document or payment has a postmark made by the United States Postal Service in addition to the postmark not so made, the postmark which was not made by the United States Postal Service will be disregarded, and whether the envelope was timely mailed will be determined solely by applying the provisions of subdivision (a) of this section.
(c) Registered and certified mailing.
(1) If an envelope or wrapper containing a document or payment is sent by United States registered mail, the date of such registration is treated as the postmark date and the date of delivery.
(2) If an envelope or wrapper containing a document is sent by United States certified mail and the sender's receipt is postmarked by the postal employee to whom such envelope is presented, the date of the postmark on such receipt is treated as the postmark date of the document or payment and the date of delivery.
(d) Document defined. The term document, as used in this section, means any New York City tax return or report, declaration of estimated tax, claim, statement, notice, petition, application, or other document required to be filed under authority of any provision of of the Administrative Code relating to taxes administered by the Commissioner of Finance.
When the last day prescribed under authority of of the Administrative Code relating to taxes administered by the Commissioner of Finance (including any extension of time) for performing any act falls on a Saturday, Sunday, or legal holiday in the State of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or legal holiday.
(a) General rule. Notwithstanding anything to the contrary in any other section of these rules, in addition to requiring the electronic filing of returns under 19 RCNY § 17-04, the Commissioner of Finance may establish programs or systems whereby taxpayers or other persons required to file any return, report, or other form required to be filed with the Commissioner under Chapters 5, 6, 7, 9, 11, 12, 14, , 24 and of of the Administrative Code of the City of New York or the rules relating thereto, may elect to file any designated return through electronic means. As used in this section, the term "designated return" shall mean any return, report or other form required to be filed under such chapters or rules that the Commissioner has designated for filing through electronic means. For purposes of Chapters 5, 6, 7, 9, 11, 12, 14, , 24 and of of the Administrative Code and these rules, an electronically filed designated return will be deemed to be filed on the date of issuance of a confirmation number or other evidence of filing, by the Commissioner, to the person filing the return. The issuance of such a confirmation number or other evidence of filing by the Commissioner shall be prima facie evidence that the person filed a return, as required under such Chapters or rules. Any designated return filed electronically must be signed electronically by the same natural person or persons who are required to sign or certify the return under any provision of of the Administrative Code or under these rules. The required person or persons will be deemed to have electronically signed the return upon the entry of each such person's identifying information in accordance with the instructions set forth by the Commissioner.
(b) Electronic payment. Notwithstanding anything to the contrary in any other section of these rules, in addition to requiring the electronic payment of tax under 19 RCNY § 17-04, the Commissioner of Finance may authorize a taxpayer, or other person required to collect and pay over any tax, to pay any tax due or moneys collected by means of an electronic funds transfer (EFT) from the person's cash account. Prior to making a payment of tax or moneys due, a taxpayer, or other person required to collect and pay over any tax, must be authorized by the Department of Finance to make EFT payments. To receive authorization, the taxpayer, or other person required to collect and pay over any tax, must execute an agreement on a form prepared by the Department of Finance in which the taxpayer, or other person required to collect and pay over any tax, furnishes the Department with all the account information requested by the Department to enable it to complete the EFT transaction. Such information shall include, but not be limited to, the name, location and number of the account from which an EFT shall be authorized. Where a taxpayer or other person has been authorized to make payment electronically, any such payment shall be deemed to have been made on a timely basis provided that, on or before midnight of the due date of such payment, the person authorizes the Commissioner to initiate payment and the payer's cash account is properly identified and contains sufficient funds to enable the successful completion of the EFT. For any such payment made electronically, the Commissioner shall debit the payer's account no less than 48 hours from the close of business on the due date of such payment.
(a) Definitions. For purposes of this section:
(1) "Authorized tax documents" means the (i) New York City General Corporation Tax Forms NYC-4S, NYC-4SEZ and NYC-3L, (ii) New York City Unincorporated Business Tax Forms NYC-204 and NYC-204EZ, and (iii) Form NYC-EXT, when filed to request an extension for filing any of the aforementioned forms.
(2) "Electronic" means computer technology.
(3) "Original tax document" means a tax document that is filed during the calendar year for which that tax document is required or permitted to be filed. Such term includes extensions, amended returns, returns for prior years, returns for estimated tax payments and any other New York City tax documents regardless of whether such documents are defined in this subdivision as authorized tax documents.
(4) "Tax" means any tax or other matter administered by the Commissioner of Finance pursuant to the Administrative Code or any other provision of law.
(5) "Tax document" means a return, report or any other document relating to a tax or other matter administered by the Commissioner of Finance.
(6) "Tax return preparer" means any person who prepares for compensation, or who employs or engages one or more persons to prepare for compensation, any authorized tax document. For purposes of this section, the term "tax return preparer" also includes a payroll service.
(7) "Tax software" means any computer software program intended for tax return preparation purposes. The term "tax software" includes, but is not limited to, an off-the-shelf software program loaded onto a tax return preparer's or taxpayer's computer, an online tax preparation application, or a tax preparation application hosted by the Department of Finance.
(b) Who must file and pay electronically. Notwithstanding anything to the contrary in this title, for filings made during any calendar year beginning on or after January 1, 2011,
(1) tax return preparers as described in subdivision (c) of this section, and
(2) entities who meet the criteria specified in subdivision (d) of this section, are required to file authorized tax documents electronically. In any case in which authorized tax documents are required to be filed electronically, the taxpayer shall pay any tax liability or other amount due shown on, or required to be paid with, an authorized tax document, by means of an electronic funds transfer.
(c) Filing by a tax return preparer.
(1) A tax return preparer who (i) prepared more than one hundred original tax documents during any calendar year beginning on or after January 1, 2009, and (ii) prepares one or more authorized tax documents using tax software in any succeeding calendar year shall file electronically all authorized tax documents prepared by such tax return preparer for that succeeding calendar year (other than the calendar year beginning on January 1, 2010) and for each subsequent calendar year thereafter.
(2) For purposes of paragraph (1) of this subdivision, the number of original tax documents that have been prepared by the tax return preparer shall be the sum of the number of original tax documents prepared by the tax return preparer and, if the tax return preparer is a member of a firm, all of the members of the firm. If the firm has multiple locations, the combined total of original tax documents prepared by members of the firm at all locations shall be included in the calculation.
(d) Filing by a taxpayer. A corporation subject to tax under Chapter 6 of Title 11 of the Administrative Code of the City of New York or an unincorporated entity subject to tax under Chapter 5 of Title 11 of the Administrative Code of the City of New York that (1) does not utilize a tax return preparer to prepare an authorized tax document during any calendar year beginning on or after January 1, 2010, and (2) prepares that document itself using tax software shall file electronically all authorized tax documents prepared by such taxpayer using tax software for that calendar year and for each subsequent calendar year thereafter.
(e) Failure to file or pay electronically. With respect to authorized tax documents that are filed in any calendar year that begins on or after January 1, 2011:
(1) Tax return preparer. If a tax return preparer is required to file authorized tax documents electronically pursuant to this section, and that preparer fails to file one or more of those documents electronically, then that preparer shall be subject to a penalty of fifty dollars for each failure to file electronically an authorized tax document, unless it is shown that the failure is due to reasonable cause and not due to willful neglect. For purposes of this paragraph, reasonable cause shall include, but not be limited to, a taxpayer's election not to file electronically the authorized tax document.
(2) Taxpayer. If a taxpayer is required to pay electronically any tax liability or other amount due shown on, or required to be paid with, an authorized tax document required to be filed electronically pursuant to this section, and that taxpayer fails to pay electronically one or more of those liabilities or other amounts due, then that taxpayer shall be subject to a penalty of fifty dollars for each failure to pay electronically.
(3) Assessment and collection of penalties. The penalties provided for by this subdivision shall be paid upon notice and demand, and shall be assessed, collected and paid in the same manner as the tax to which the electronic transaction relates.