Form St-100-I, 12/15, Instructions For Form St-100 Page 4

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ST-100 Quarterly Instructions
Page 4 of 4 ST-100-I (12/15)
• For failure to pay tax, even though the return is filed on time, the
Sign and file this return.
penalty is 10% (.1) of the tax due for the first month, plus
1% (.01) of the tax due for each additional month, up to a
Signatures required
maximum of 30% (.3).
Web File – Your return will be considered electronically signed once the
Web File process has been completed.
STEP 8
Paper return (if you are not required to Web File) – If you are a sole
proprietor, you must sign the return and print your name, title, email
Calculate total amount due –
If you were eligible for and claimed
address, date, and telephone number. If you are filing this return for a
the vendor collection credit in Step 7, subtract the box 18 credit
corporation, partnership, or other type of entity, an officer, employee, or
amount from box 17 (Taxes due) and enter the result in box 20.
partner must sign the return on behalf of the business, and print his or
If you are filing late and you entered penalty and interest in box 19, add
her name, title, email address, date, and telephone number.
box 19 to box 17 (Taxes due) and enter the result in box 20.
If you do not prepare the return yourself, sign, date, and provide the
requested taxpayer information. The preparer must also sign the return
If you are not claiming the vendor collection credit and not entering penalty
and print his or her name, preparer identification number, address, and
and interest, enter the box 17 amount as your Total amount due in box 20.
telephone number.
Amount paid – Enter in box 21 the amount being paid with this return,
Be sure to keep a copy of your completed return for your records.
which should match the amount due in box 20. Penalty and interest will be
due if the total amount due is not paid.
Paid preparer’s responsibilities – Under the law, all paid preparers must
sign and complete the paid preparer section of the form. Paid preparers
Payment information – Make your check or money order for the Total
may be subject to civil and/or criminal sanctions if they fail to complete this
amount due payable in U.S. funds to New York State Sales Tax.
section in full.
On your check or money order, write your sales tax ID#, ST-100, and
When completing this section, enter your New York tax preparer registration
2/29/16. Enclose your payment with Form ST-100 to ensure that your
identification number (NYTPRIN) if you are required to have one. If you
payment is properly credited to your account.
are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box
If your payment is returned by a bank, the Tax Department is allowed by law
one of the specified 2-digit codes listed below that indicates why you are
to charge a $50 fee for nonpayment. However, if the payment is returned
exempt from the registration requirement. You must enter a NYTPRIN or an
as a result of an error by the bank or department, the department will not
exclusion code. Also, you must enter your federal preparer tax identification
charge the fee. If your payment is returned, we will send a separate bill
number (PTIN) if you have one; if not, you must enter your social security
for $50 for each return or other tax document associated with the returned
number.
payment.
If the total amount due is an overpayment, you may either claim a credit
Code Exemption type
Code Exemption type
on your next return or apply for a refund. To claim a credit next quarter,
enter the overpayment amount in Step 5 of your next return and attach
01
Attorney
02
Employee of attorney
substantiation.
03
CPA
04
Employee of CPA
To apply for a refund, file Form AU-11, unless the overpayment is for prepaid
05
PA (Public Accountant)
06
Employee of PA
sales tax on motor fuel or diesel motor fuel.
If the overpayment amount is a credit for prepaid sales tax on motor fuel or
07
Enrolled agent
08
Employee of enrolled agent
diesel motor fuel sold at retail, you must file:
09
Volunteer tax preparer
10
Employee of business
• Form FT-949, Application for Refund of Prepaid Sales Tax on Motor Fuel
preparing that business’
Sold Other Than at Retail Service Stations;
return
• Form FT-950, Application for Refund of Prepaid Sales Tax on Motor Fuel
Sold at Retail Service Stations;
• Form FT-1007, Application for Refund of Prepaid Sales Tax on Highway
Where to file your return and attachments
Diesel Motor Fuel Sold at Retail Service Stations; or
If you are not required to Web File, see page 4 of Form ST-100 to determine
• Form FT-1010, Application for Refund of Prepaid Sales Tax on Diesel
where to send your completed return, attachments, and payment.
Motor Fuel Sold Other Than at Retail Service Stations.
Do not attach the refund application (Form AU-11; AU-12; FT-949 or
Need help?
FT-950; FT-1007 or FT-1010) to your return. You must file the application
separately and mail it to the address shown on that form.
Visit our Web site at
STEP 9
• get information and manage your taxes online
• check for new online services and features
Third-party designee –
If you want to authorize a friend, family
member, or any other person (third-party designee) you choose to
Sales Tax Information Center:
(518) 485-2889
discuss this sales tax return with the New York State Tax Department, mark
an X in the Yes box in the Third-party designee area of your return. Also,
To order forms and publications:
(518) 457-5431
enter the designee’s name, phone number, and any five-digit number the
designee chooses as his or her personal identification number (PIN). If you
want to authorize the paid preparer who signed your return to discuss the
Text Telephone (TTY) Hotline
return with the Tax Department, enter Preparer in the space for the
(for persons with hearing and
designee’s name. You do not have to provide the other information
speech disabilities using a TTY):
(518) 485-5082
requested. If you mark the Yes box, you are authorizing the Tax Department
to discuss with the designee any questions that may arise during the
processing of your return. You are also authorizing the designee to:
Privacy notification
• give the Tax Department any information that is missing from your return;
New York State Law requires all government agencies that maintain a
• call the Tax Department for information about the processing of your
system of records to provide notification of the legal authority for any
return or the status of your payment(s); and
request, the principal purpose(s) for which the information is to be collected,
and where it will be maintained. To view this information, visit our Web
• respond to certain Tax Department notices that you shared with the
site, or, if you do not have Internet access, call and request Publication 54,
designee about math errors and return preparation. The notices will not
Privacy Notification. See Need help? for the Web address and telephone
be sent to the designee.
number.
You are not authorizing the designee to bind you to anything (including
any additional tax liability), or otherwise represent you before the Tax
Department. If you want the designee to perform those services for you,
you must file Form POA-1, Power of Attorney, making that designation with
the Tax Department. Copies of statutory tax notices or documents (such
as a Notice of Deficiency) will only be sent to your designee if you file
Form POA-1.
The third-party designee authorization cannot be revoked. However, the
authorization only includes the tax period covered on this return. You may
designate the same representative, or another representative, on future
returns.

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