Form NYC-4S at a glance
What it is: Form NYC-4S is the General Corporation Tax Return for calendar year 2025 or fiscal year.
Who signs: SIGN HERE: Officer's signature, Title, Date.
What to bring and attach to Form NYC-4S
Attach a copy of all pages of your federal tax return 1120S.
A filled-in Form NYC-4S example: an S corporation identifies itself and signs
How to fill out Form NYC-4S, box by box
For calendar year 2025 or fiscal year
For CALENDAR YEAR 2025 or FISCAL YEAR, fill in beginning and ending.
Name, address and employer identification number
Fill in Name, In Care Of, Address (number and street), City and State, Zip Code and Country (if not U.S.).
Under EMPLOYER IDENTIFICATION NUMBER, enter the entire 9-digit EIN. Enter the BUSINESS CODE NUMBER AS PER FEDERAL RETURN.
Enter the Taxpayer's Email Address, Business Telephone Number, Date business began in NYC and Date business ended in NYC.
Check Name Change or Address Change.
Check all that apply
CHECK ALL THAT APPLY. Final return: check this box if you have ceased operations in NYC.
Check Filing a 52- 53-week taxable year, Special short period return (See Instr.) or A pro-forma federal return is attached.
Enter 2-character special condition code, if applicable (see inst.).
Amended return: if the purpose of the amended return is to report a federal or state change, check the appropriate box, IRS change or NYS change, and enter the Date of Final Determination as nn-nn-nnnn.
Check Federal/State Partnership Change (see instructions).
Payment Amount
Enter the Amount being paid electronically with this return.
Schedule A, Computation of Tax
BEGIN WITH SCHEDULES B THROUGH E ON PAGE 2. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.
Line 1: Net income (from Schedule B, line 8) X .0885. Line 2a: Total capital (from Schedule C, line 7) (see instr.) X .0015. Line 2b: Total capital - Cooperative Housing Corps. (see instr.) X .0004. Line 2c: Cooperatives - enter: BORO BLOCK LOT. Line 3a: Compensation of stockholders (from Schedule D, line 1). Line 3b: Alternative tax (see instructions). Line 4: Minimum tax (see instructions) - NYC Gross Receipts. Line 5: Tax (line 1, 2a, 2b, 3b or 4, whichever is largest). Line 6: First installment of estimated tax for period following that covered by this return: (a) If application for extension has been filed, enter amount from line 2 of Form NYC-EXT; (b) If application for extension has not been filed and line 5 exceeds $1,000, enter 25% of line 5 (see instructions) (checked November 2, 2026). Line 7: Total before prepayments (add lines 5 and 6a or 6b). Line 8: Prepayments (from Prepayments Schedule, line G) (see instructions). Line 9: Balance due (line 7 less line 8). Line 10: Overpayment (line 8 less line 7). Line 11a: Interest (see instructions). Line 11b: Additional charges (see instructions). Line 11c: Penalty for underpayment of estimated tax (attach Form NYC-222). Line 12: Total of lines 11a, 11b and 11c. Line 13: Net overpayment (line 10 less line 12). Line 14: Amount of line 13 to be: (a) Refunded - Direct deposit - fill out line 14c OR Paper check, 14a; (b) Credited to 2026 estimated tax, 14b; Routing Number, Account Number, ACCOUNT TYPE Checking or Savings. Line 15: TOTAL REMITTANCE DUE (see instr.). Line 16: NYC rent deducted on federal tax return (see instr.).
LINE 3b - ALTERNATIVE TAX Every taxpayer that is eligible to file this form must calculate its alternative tax and enter its computation on line 3b
LINE 15 - TOTAL REMITTANCE DUE NYC DEPARTMENT OF FINANCE If the amount on line 9 is greater than zero or the amount on line 13 is less than zero, enter on line 15 the sum of line 9 and the amount, if any, by which line 12 exceeds the amount on line 10
Line 17: Gross receipts or sales from federal return. Line 18: Total assets from federal return.[2]
Certification of an elected officer of the corporation
CERTIFICATION OF AN ELECTED OFFICER OF THE CORPORATION: By signing you certify that this return, including any accompanying rider, is, to the best of your knowledge and belief, true, correct and complete. Mark YES to authorize the Dept. of Finance to discuss this return with the preparer. (See instructions)
Form NYC-4S page 2: NAME and EIN
Write NAME and EIN at the top of Form NYC-4S page 2.
Schedule B, Taxable net income
Line 1: Federal taxable income before net operating loss deduction and special deductions (see instructions).
Line 2: Interest on federal, state, municipal and other obligations not included in line 1. Line 3a: NYS Franchise Tax and other income taxes, including MTA taxes, deducted on federal return (attach rider) (see instr.). Line 3b: NYC General Corporation Tax deducted on federal return (see instructions). Line 4: ACRS depreciation and/or adjustment (attach Form NYC-399 and/or NYC-399Z) (see instructions). Line 5: Total (sum of lines 1 through 4).
Line 6a: New York City net operating loss deduction (see instructions). Line 6b: Depreciation and/or adjustment calculated under pre-ACRS or pre - 9/11/01 rules (attach Form NYC-399 and/or NYC-399Z) (see instr.). Line 6c: NYC and NYS tax refunds included in Schedule B, line 1 (see instr.). Line 7: Total (sum of lines 6a through 6c). Line 8: Taxable net income (line 5 less line 7) (enter on page 1, Schedule A, line 1) (see instructions).
Schedule C, Total Capital
Basis used to determine average value in column C. Check one: Annually, Semi-annually, Quarterly, Monthly, Weekly or Daily. (Attach detailed schedule)
COLUMN A Beginning of Year, COLUMN B End of Year, COLUMN C Average Value. Line 1: Total assets from federal return. Line 2: Real property and marketable securities included in line 1. Line 3: Subtract line 2 from line 1. Line 4: Real property and marketable securities at fair market value. Line 5: Adjusted total assets (add lines 3 and 4). Line 6: Total liabilities (see instructions). Line 7: Total capital (column C, line 5 less column C, line 6) (enter on page 1, Schedule A, line 2a or 2b) (see Instr.).
Schedule D, Stockholders
Include all stockholders owning in excess of 5% of taxpayer's issued capital stock who received any compensation, including commissions.
Enter Name, Country and U.S. Zip Code (Attach rider if necessary), Social Security Number, Official Title and Salary & All Other Compensation Received from Corporation (If none, enter "0"). Line 1: Total, including any amount on rider (enter on page 1, Schedule A, line 3a).
Schedule E
Line 1: New York City principal business activity. Line 2: Does the corporation have an interest in real property located in New York City? (see instructions) YES or NO. Line 3: If "YES": (a) Attach a schedule of such property, including street address, borough, block and lot number. (b) Was a controlling economic interest in this corporation (i.e., 50% or more of stock ownership) transferred during the tax year?
Prepayments claimed on Schedule A, line 8
PREPAYMENTS CLAIMED ON SCHEDULE A, LINE 8: enter DATE and AMOUNT for A. Mandatory first installment paid with preceding year's tax; B. Payment with Declaration, Form NYC-400 (1); C. Payment with Notice of Estimated Tax Due (2); D. Payment with Notice of Estimated Tax Due (3); E. Payment with extension, Form NYC-EXT; F. Overpayment from preceding year credited to this year; G. TOTAL of A through F (enter on Schedule A, line 8).
Common questions about Form NYC-4S
Is there a deadline?
The due date for the calendar year 2025 return is on or before March 16, 2026. For fiscal years beginning in 2025, file on the 15th day of the third month after the close of fiscal year.
Where do I file it?
ALL RETURNS EXCEPT REFUND RETURNS: NYC DEPARTMENT OF FINANCE, GENERAL CORPORATION TAX, P.O. BOX 5564, BINGHAMTON, NY 13902-5564. RETURNS CLAIMING REFUNDS: NYC DEPARTMENT OF FINANCE, GENERAL CORPORATION TAX, P.O. BOX 5563, BINGHAMTON, NY 13902-5563.
When is this form not the right one?
To be filed by S Corporations only. All C Corporations must file Form NYC-2, NYC-2S or NYC-2A.
Sources
[1] Form NYC-4S (2025), General Corporation Tax Return, NYC Department of Finance (the Official source link on this page).
[2] nyc.gov, line_a11a_explanation_nht128. Accessed November 1, 2026.