Lewis County, New York  -  New York State Tax Obligations 
 
 
 
New York State Tax Obligations  Forms & Publications 
   
The NYS Department of Taxation & Finance's Publication 20, "New York State Tax Guide for New Businesses," provides basic information about New York Tax Law and regulations. This publication outlines the procedures to follow and forms to file with the NYS Department of Taxation and Finance to fulfill your tax obligations. 

Sales and Use Taxes: If your business will sell tangible personal property or provide specific services in New York, the business is required to collect and remit NYS sales and local tax to the NYS Department of Taxation and Finance, usually on a quarterly basis. Publication 750, “A Guide to Sales Tax in New York State,” has information regarding your obligations and how to obtain a “Certificate of Authority.” The NYS Department of Taxation and Finance recommends filing for authority at least 20 days before providing taxable sales or services. You can apply online for a Certificate of Authority at: www.nys-opal.com. 

Workers' Compensation, and Disability Insurances - New York State requires all employers to provide these insurances. 

Unemployment Insurance: An employer who begins hiring employees in New York State is required to notify the NYS Department of Labor promptly to determine their appropriate tax status. The conditions for liability differ among not-for-profits, government, household/domestic, agricultural, and all other employees. 

Wage Reporting and Withholding Tax Requirements - The NYS Department of Taxation and Finance's Publication NYS-50, “Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax,” explains NYS tax responsibilities as an employer. 

Forms and Publications are available from: 

NYS Department of Taxation & Finance 
Sales Tax Registration 
W. Averill Harriman Campus, Albany, NY 12227 
Forms: 800-462-8100 or 518-485-6800 
Information: 800-225-5829 or 518-485-6800 
Nationwide : 800-972-1233 
www.tax.state.ny.us  
To apply online: www.nys-opal.com 

Federal: For federal tax requirements contact the Internal Revenue Service for “The Small Business Resource Guide.” This guide contains general information on your federal tax obligations such as estimated taxes and self-employment tax, as well as various publications for starting a business. Refer to the “Federal Identification Number” section for contact information. 
Federal (Employer) Identification Number 
An Employer Identification Number (EIN), also known as a federal tax identification number, identifies a business entity. Generally, all businesses need a federal tax identification number. An EIN is a nine-digit number that the Internal Reserve Service assigns to a business. The IRS uses the number to identify taxpayers that are required to file various business tax returns such as those for alcohol, tobacco, or firearms. Employers, sole proprietor-ships, partnerships, limited liability companies, and corporations (including "S" corporations and not-for-profit organizations) as well as other business entities use EINs. 

Form: SS-4 Application for Employer Identification Number 

For information contact: 
800-829-1040 or 866-816-2065 
www.irs.gov 
To apply online: 
www.irs.gov/business/small 

Employer Responsibilities 
The Federal government requires all employers to have their employees fill out Form I-9 and Form W-4. Federal employment taxes required are: Federal Income Tax Withholding, Social Security and Medicare Taxes (FICA), and Federal Unemployment Tax (FUTA). The IRS' Publication 15, “Circular E, Employer's Tax Guide,” explains Federal tax responsibilities as an employer. 

Immigration and Naturalization Service 
800-375-5283 
www.ins.usdoj.gov. 

Form I-9, Employment Eligibility Verification. Obtain this form from the Immigration and Naturalization Service at 800-357-2099 or www.bcis.gov. 

Form W-4, Employee's Withholding Allowance Certificate. Obtain this form from the Internal Revenue Service. Call FORMS/PUBLICATIONS: 800-829-3676 or INFORMATION: 800-829-1040 or visit www.irs.gov . 

New York State requires all employers to provide: Unemployment, Workers' Compensation, and Disability insurances as well as comply with wage reporting and withholding tax requirements. The NYS Department of Taxation and Finance's Publication NYS-50, “Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax,” explains NYS tax responsibilities as an employer. 

Unemployment Insurance: An employer who begins hiring employees in New York State is required to notify the NYS Department of Labor promptly to determine their appropriate tax status. The conditions for liability differ among not-for-profits, government, household/domestic, agricultural, and all other employees. 

For information contact: 

NYS Department of Labor 
Unemployment Insurance Division 
State Campus, Building 12, 
Albany, NY 12240 
518-457-5807 
www.labor.state.ny.us 

To apply online: www.nys-opal.com 

Workers' Compensation Insurance: Provides protection to the employer from liability in the event of an on-the-job injury resulting in employee disability or death and to provide monetary relief and medical benefits to the injured worker. This insurance is available through a private insurance carrier or the New York State Insurance Fund at 212-312-9000 or www.nysif.com . 

NOTE: Workers' Compensation is also available to sole proprietors or partners who have no employees. 

Disability Insurance: Provides for the payment of cash benefits to employees who become disabled because of injuries or sickness that have no connection to their employment, and for disabilities arising from pregnancies. Employers and employees may pay for this insurance jointly or solely by the employer. This insurance is available through a private insurance carrier or the New York State Insurance Fund at 866-697-4332 or apply online at: www.nysif.com 
Other Sources of Help for Business 

Your Business, A Guide to Owning and Operating a Small Business in New York State is available for $5 
Empire State Development 
Business Assistance Hotline: 800-782-8369 

Division of Minority and Women's Business Development : 518-292-5250 
www.empire.state.ny.us/serv_help.html 

New York State Small Business Development Center 
41 State Street—7th Floor 
Albany, NY 12246 
800-732-7232 (SBDC) 

State Agencies Online Help for Business 

Web Links for Online Help for Business 

National Federation of Independent Business (NFIB) 

New York State NFIB 
One Commerce Plaza, Suite 1119 
Albany, NY 12260 
Phone: 518-434-1262 
Fax: 518-426-8799 
Mark Alesse, State Director 
The Business Council's Small Business Resource Guide 

The Business Council's Small Business Resource Guide 

Chambers of Commerce 

GORR's Web Links for New York State Chambers of Commerce 

SMART BUSINESS: A Guide to DEP Environmental Regulations and Permitting Requirements for Businesses in New York City (This guide provides information for businesses in New York City that must comply with local environmental regulations and permitting requirements including: electroplaters, printers, autobody shops, dry cleaners, jewelry manufacturers, metal fabricators, woodworkers, surface coaters). 

The New York Public Library's Small Business Resource Center 

 

  


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