Form Nyc-113 - Unincorporated Business Tax Claim For Credit Or Refund

Form NYC-113 - 1999

Page 2

Make remittance payable to the order of:

To receive proper credit, you must enter your correct

Employer Identification Number or Social Security Number on

NYC DEPARTMENT OF FINANCE.

your tax return and remittance.

Payment must be made in U.S. dollars, drawn on a U.S. bank.

RETURNS CLAIMING REFUNDS

ALL OTHER RETURNS

RETURNS WITH REMITTANCES

MAILING

NYC DEPARTMENT OF FINANCE

INSTRUCTIONS

BOX 1117 WALL STREET STATION

BOX 1130 WALL STREET STATION

BOX 3900 CHURCH STREET STATION

NEW YORK, NY 10008

NEW YORK, NY 10268-1117

NEW YORK, NY 10268-1130

in two years from the time the tax was paid. If

E N E R A L

N F O R M A T I O N

the claim is filed within the three-year period

after filing the return, the amount of the credit

PURPOSE OF FORM

or refund cannot exceed the portion of the tax

paid within the three years immediately pre-

Use Form NYC-113 to claim a refund of

ceding the filing of the claim plus the period of

Unincorporated Business Tax. Please note that

Form NYC-113 can no longer be used to file an

any extension of time for filing the return. If

the claim is not filed within the three-year peri-

amended return.

od, but is filed within the two-year period, the

An amended New York City return must be filed

amount of credit or refund cannot exceed the

within 90 days after filing an amended federal or

portion of the tax paid during the two years

New York State return on Form NYC-202, NYC-

immediately preceding the filing of the claim.

202EZ or NYC-204.

3. If the period for assessing the tax has been

If a change or correction of federal or New York

extended by agreement between the taxpayer

State taxable income or other tax base is made by

and the Department of Finance, the claim for

the Internal Revenue Service and/or the New

refund or credit must be made within six

York State Department of Taxation and Finance,

months after the expiration of the extended

report the change on Form NYC-115 (Report of

period.

Federal/State Change). Do not use Form

NYC-113.

4. If a timely petition for the redetermination of a

deficiency has been filed, no separate claim for

For information regarding depreciation deduc-

credit or refund need be filed for that year.

tions for property placed in service outside New

York after 1984 and before 1994, see the separate

CLAIMS BASED ON CREDIT(S)

“Addendum to Instructions for Forms Relating to

Depreciation for Property Placed in Service

If this claim is based upon a sales and compensat-

ing use tax credit, real estate tax escalation cred-

Outside New York After 1984 and Before 1994”

it, employment opportunity relocation costs cred-

included with these materials.

it, energy cost savings credit (ECS) or relocation

and employment assistance program (REAP)

FILING REQUIREMENTS FOR

credit, it must be accompanied by Form NYC-

CREDIT OR REFUND

114.5, Form NYC-114.6, or Form NYC-ECS

1. A separate Form NYC-113 must be filed for

together with appropriate documentation. In

each tax period for which a credit or refund is

addition, if the sales and compensating use tax

claimed.

credit claim is due to a New York State

2. This claim must be filed within three years

Department of Taxation and Finance audit, sub-

from the time the return was filed or two years

stantiation of the payment must be submitted.

from the time the tax was paid, whichever

expires the later, or, if no return was filed, with-

Form Nyc-113 - Unincorporated Business Tax Claim For Credit Or Refund - 1999 Page 2

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