New York Commercial Owner Declaration of COVID-19-Related Hardship

Commercial Owner Declaration of COVID-19-Related Hardship
Form RP-1102-CS Commercial Owner Declaration of COVID-19-Related Hardship Revised 9/21Department of Taxation and Finance
Office of Real Property Tax Services

Commercial Owner Declaration
Of COVID-19-Related Hardship

RP-1102-CS

(9/21)

Sign and date this form and submit it to the village, town, city, school district, county, or other
entity or person conducting a tax foreclosure or tax lien sale.

Contact information
Contact name	

Telephone number	

Email address

Business name

Location of property
Street address
City or town	

ZIP code

I am the owner, chief executive officer, president, or similar officer of the business named above, which owns
commercial property at the address above. My business owns, whether directly or indirectly, ten or fewer
commercial units.
My business is resident in New York State, independently owned and operated, not dominant in its field, and
employs one hundred or fewer persons. My business is experiencing financial hardship, and is unable to pay
its full tax bill because of one or more of the following:
	 1.	 Significant loss of revenue during the COVID-19 pandemic.
	 2.	 Significant increase in necessary expenses related to providing personal protective equipment to
employees or purchasing and installing other protective equipment to prevent the transmission of
COVID-19 within the business.
	 3.	 Moving expenses and difficulty in securing an alternative commercial property make it a hardship for the
business to relocate to another property during the COVID-19 pandemic.
	 4.	 One or more of the business’s tenants has defaulted on a significant amount of their rent payments since
March 1, 2020.
To the extent that the business has lost revenue or had increased expenses, any public assistance that
the business has received since the start of the COVID-19 pandemic must not fully make up for the loss of
revenue or increased expenses, and the business still meets the aforementioned eligibility criteria to qualify for
a financial hardship.
I understand that lawful fees, penalties or interest for not having paid the business’s taxes in full may still be
charged or collected and may result in a foreclosure action against the business on or after January 15, 2022,
if the business does not fully repay any missed or partial payments and fees.

Notice: You are signing and submitting this form under penalty of law. That means it is against the law to make
a statement on this form that you know is false.
Sign	
Printed name	

Date signed
Position with business (for example, owner)

Extracted from PDF file 2023-new-york-rp-1102-cs.pdf, last modified May 2021

Download This Form

Print This Form

More about the New York RP-1102-CS Corporate Income Tax TY 2023

For business owners that own commercial properties, use the form RP-1102-CS if they have ten or less commercial units

We last updated the Commercial Owner Declaration of COVID-19-Related Hardship in February 2024, so this is the latest version of RP-1102-CS, fully updated for tax year 2023. You can download or print current or past-year PDFs of RP-1102-CS directly from TaxFormFinder. You can print other New York tax forms here.

Other New York Corporate Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IT-204-LL	Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form Voucher
Form CT-3M/4M	General Business Corporation MTA Surcharge Return (Obsolete)
Form IT-205	Fiduciary Income Tax Return Tax Return
Form IT-204	Partnership Tax Return Tax Return
Form CT-6	Election by a Federal S Corporation to be Treated As a New York S Corporation

Download all NY tax forms View all 272 New York Income Tax Forms

Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York RP-1102-CS from the Department of Taxation and Finance in February 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New York RP-1102-CS

We have a total of two past-year versions of RP-1102-CS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 RP-1102-CS

Form RP-1102-CS Commercial Owner Declaration of COVID-19-Related Hardship Revised 9/21

2022 RP-1102-CS

Form RP-1102-CS Commercial Owner Declaration of COVID-19-Related Hardship Revised 9/21

TaxFormFinder Disclaimer:

While we do our best to keep our list of New York Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.