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New York Commercial Owner Declaration of COVID-19-Related Hardship
Extracted from PDF file 2023-new-york-rp-1102-cs.pdf, last modified May 2021Commercial Owner Declaration of COVID-19-Related Hardship
Department 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)
Form RP-1102-CS Commercial Owner Declaration of COVID-19-Related Hardship Revised 9/21
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 |
| Form CT-3M/4M | General Business Corporation MTA Surcharge Return (Obsolete) |
| Form IT-205 | Fiduciary Income Tax Return |
| Form IT-204 | Partnership Tax Return |
| Form CT-6 | Election by a Federal S Corporation to be Treated As a New York S Corporation |
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.
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
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