ALWAYS USE THIS SKILL when a user asks for help preparing their US federal or New York state tax return AND mentions freelancing, self-employment, software development, contracting, sole proprietorship, or a single-member LLC in New York.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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Every figure is drawn from this Tax Guide and cited to its source. See something that looks off?
NY state income tax rate — Band 1
4.00% on $0–$8,500New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 2
4.50% on $8,501–$11,700New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 3
5.25% on $11,701–$13,900New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 4
5.50% on $13,901–$80,650New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 5
6.00% on $80,651–$215,400New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 6
6.85% on $215,401–$1,077,550New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 7
9.65% on $1,077,551–$5,000,000New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 8
10.30% on $5,000,001–$25,000,000New York Tax Law § 601; Form IT-201
NY state income tax rate — Band 9 (top rate)
10.90% on income over $25,000,000New York Tax Law § 601; Form IT-201
NY standard deduction — Single
$8,000New York Tax Law § 614; Form IT-201
NY standard deduction — Married Filing Jointly
$16,050New York Tax Law § 614; Form IT-201
NYC personal income tax rate — Band 1
3.078% on $0–$12,000New York City Administrative Code § 11-1701 et seq.; Form IT-201
NYC personal income tax rate — Band 2
3.762% on $12,001–$25,000New York City Administrative Code § 11-1701 et seq.; Form IT-201
NYC personal income tax rate — Band 3
3.819% on $25,001–$50,000New York City Administrative Code § 11-1701 et seq.; Form IT-201
NYC personal income tax rate — Band 4
3.876% on $50,001 and overNew York City Administrative Code § 11-1701 et seq.; Form IT-201
NYC personal income tax — additional surcharge threshold
Taxable income > $500,000 triggers additional surcharge tiersNew York City Administrative Code § 11-1701 et seq.; Form IT-201
NYC Unincorporated Business Tax (UBT) rate
4% of taxable income after exemptionNew York City Administrative Code § 11-502; Form NYC-202
NYC UBT exemption amount
$95,000New York City Administrative Code § 11-507; Form NYC-202
NYC UBT exemption phase-out range
Phases out between $95,000 and $150,000 of NYC UBT taxable incomeNew York City Administrative Code § 11-507; Form NYC-202
NYC UBT estimated tax payment threshold
Required if UBT liability expected to exceed $3,400New York City Administrative Code § 11-513; Form NYC-202
Metropolitan Commuter Transportation Mobility Tax (MCTMT) rate
0.34% on net SE earnings > $50,000 allocated to MCTDNew York Tax Law § 800 et seq.; Form MTA-6
MCTMT self-employment earnings threshold
$50,000 net SE earnings allocated to MCTDNew York Tax Law § 800 et seq.; Form MTA-6
MCTMT filing form
Form MTA-6 (annual) or quarterlyNew York Tax Law § 800 et seq.; Form MTA-6
NY estimated tax payment requirement threshold
Required if NY tax liability expected to exceed $300 after credits and withholdingNew York Tax Law § 685(c); Form IT-2105
NY estimated tax — Q1 due date
April 15New York Tax Law § 685(c); Form IT-2105
NY estimated tax — Q2 due date
June 15New York Tax Law § 685(c); Form IT-2105
NY estimated tax — Q3 due date
September 15New York Tax Law § 685(c); Form IT-2105
NY estimated tax — Q4 due date
January 15New York Tax Law § 685(c); Form IT-2105
NY estimated tax safe harbor — prior year
100% of prior year NY taxNew York Tax Law § 685(c); Form IT-2105
NY estimated tax safe harbor — current year
90% of current year NY taxNew York Tax Law § 685(c); Form IT-2105
NY estimated tax underpayment penalty form
Computed on Form IT-2105.9New York Tax Law § 685(c); Form IT-2105.9
NY LLC biennial filing fee
$25 biennialNew York Limited Liability Company Law § 301; NY DOS fee schedule
Solo 401(k) employee contribution limit
$23,500 employee contributionIRC § 402(g); IRS Notice 2024-80
Solo 401(k) total contribution limit (§415(c))
$70,000 total (employee + employer)IRC § 415(c); IRS Notice 2024-80
NYC UBT applicability — revenue threshold for additional UBT considerations
Over $1M triggers additional NYC UBT considerationsNew York City Administrative Code § 11-502; Form NYC-202
When triggered, respond with ONE message that:
ask_user_input_v0Example first message:
Let's get your 2025 federal + New York return ready. Quick scope check, then you upload your documents, then I fill gaps. Target: 10 minutes.
Reminder: everything I produce needs signoff from a credentialed tax professional (EA, CPA, or tax attorney) before filing.
Scope check:
Then immediately call ask_user_input_v0 with the refusal questions.
Present the first batch as a single ask_user_input_v0 call with 3 questions:
Q1: "Business structure?"
Options: ["Sole prop (no LLC)", "Single-member LLC", "Multi-member LLC", "S-corp", "C-corp", "Not sure"]
Q2: "Revenue range for 2025?"
Options: ["Under $100K", "$100K–$250K", "$250K–$500K", "$500K–$1M", "Over $1M"]
Q3: "NYC resident (any of the 5 boroughs) or rest of NY state?"
Options: ["NYC (Manhattan, Brooklyn, Queens, Bronx, Staten Island)", "Rest of NY state", "Part-year NYC / moved during 2025", "I don't live in NY"]
Evaluate:
Q1 = Sole prop or Single-member LLC → continue
Q1 = Multi-member LLC → stop. "Multi-member LLCs file Form 1065 as partnerships. You need a CPA familiar with partnership returns and NY PTET elections."
Q1 = S-corp or C-corp → stop. "I don't cover corporate returns. S-corp (1120-S) and C-corp (1120) plus NY CT-3/CT-4 require a CPA."
Q1 = Not sure → follow-up: "Did you file Form 2553 (S-corp election) or receive a W-2 from your own business? Yes to either = S-corp."
Q2 → record for downstream. Over $1M triggers additional NYC UBT considerations.
Q3 = NYC → continue, flag NYC UBT (Form NYC-202) + NYC personal income tax (Form NYC-1127 if applicable)
Q3 = Rest of NY state → continue, no NYC taxes
Q3 = Part-year NYC → continue with flag: NYC part-year allocation required
Q3 = I don't live in NY → stop. "I'm set up for full-year New York residents only. Non-residents need Form IT-203 and multi-state allocation. You need a CPA who handles non-resident returns."
Second batch (after first batch passes):
Q4: "Filing status?"
Options: ["Single, no dependents", "Single with dependents (HoH)", "Married filing jointly", "Married filing separately", "Qualified surviving spouse"]
Q5: "Did you file a 2024 return normally?"
Options: ["Yes", "No (skipped year)", "Yes but amended / under audit"]
Q6: "Any of these in 2025?" (multi-select)
Options: [
"Rental property income",
"Active crypto/day trading",
"Foreign bank account over $10K",
"W-2 employees on payroll",
"Partnership income (K-1 from another entity)",
"None of the above"
]
Q7: "NYS estimated tax payments made in 2025?"
Options: ["Yes, all 4 quarters", "Yes, some quarters", "No", "Not sure"]
Q8: "Do you also have income sourced outside NY?"
Options: ["No, all income is NY-sourced", "Yes, some income from other states", "Yes, significant out-of-state income"]
Evaluate Q4: Record filing status. All options in scope.
Evaluate Q5:
Evaluate Q6:
Evaluate Q7: Record for downstream estimated tax analysis.
Evaluate Q8:
All NY-sourced → continue
Some or significant out-of-state → stop. "Multi-state income allocation requires IT-203 schedules and credit-for-taxes-paid-to-other-states analysis. You need a CPA who handles multi-state returns."
Q1 = Multi-member LLC — Multi-member LLCs file Form 1065 as partnerships. You need a CPA familiar with partnership returns and NY PTET elections. (Section 2 — Refusal sweep)
Q1 = S-corp or C-corp — I don't cover corporate returns. S-corp (1120-S) and C-corp (1120) plus NY CT-3/CT-4 require a CPA. (Section 2 — Refusal sweep)
Q3 = I don't live in NY — I'm set up for full-year New York residents only. Non-residents need Form IT-203 and multi-state allocation. You need a CPA who handles non-resident returns. (Section 2 — Refusal sweep)
Q5 = No (skipped year) or amended/under audit — Skipped years or returns under audit need a CPA who can assess penalty exposure and represent you. (Section 2 — Refusal sweep)
Q8 = Some or significant out-of-state income — Multi-state income allocation requires IT-203 schedules and credit-for-taxes-paid-to-other-states analysis. You need a CPA who handles multi-state returns. (Section 2 — Refusal sweep)
Once the refusal sweep passes, request the document dump:
Scope is good. Upload everything you have for 2025:
- Business bank statement(s) for 2025 (CSV or PDF)
- Tax forms received (1099-NEC, 1099-MISC, 1095-A/B/C, W-2 from side employment)
- Year-end retirement account statements
- NYS/NYC estimated tax payment confirmations or cancelled checks
- Your 2024 tax return (federal + NY)
- Any NY-specific notices (DTF correspondence, NYC Finance letters)
- LLC formation docs if applicable (Articles of Organization filed with NY DOS)
- Anything else tax-related
Drop it all in — I'll sort it out.
Parse all documents and extract:
Bank statement:
1099-NEC received:
Prior year return (federal + NY IT-201):
Retirement account statement:
Plan type, contributions, dates
Solo 401(k) limits: $23,500 employee + employer up to §415(c) $70,000 total
NY LLC filing fee (biennial) — $25 USD (biennial) (Section 4 — The inference pass)
Solo 401(k) employee contribution limit — $23,500 USD (Section 4 — The inference pass)
Solo 401(k) total limit (employee + employer, §415(c)) — $70,000 USD (Section 4 — The inference pass)
Present compact summary showing extracted data. Structure:
Identity
- [Name], [filing status], [dependents]
- Full-year NY resident ([NYC/rest of state])
- [Business structure]
Income
- Gross receipts: $X
- [Client breakdown]
Expenses
- [Category breakdown from bank statement]
NY-specific
- NYC UBT applicability: [Yes/No — triggered if NYC resident with business income]
- NYC UBT allocation: [100% if all work in NYC]
- NYS estimated payments made: $X
- NYC estimated payments made: $X
Flags:
- [Any issues identified]
Is any of this wrong?
Things that usually need asking:
2025 NY State income tax rates (full-year resident) (Section 7 — NY-specific tax framework > New York State income tax (Form IT-201))
| Rate | Bracket |
|---|---|
| 4.00% | $0–$8,500 |
| 4.50% | $8,501–$11,700 |
| 5.25% | $11,701–$13,900 |
| 5.50% | $13,901–$80,650 |
| 6.00% | $80,651–$215,400 |
| 6.85% | $215,401–$1,077,550 |
| 9.65% | $1,077,551–$5,000,000 |
| 10.30% | $5,000,001–$25,000,000 |
| 10.90% | Over $25,000,000 |
2025 NYC resident surcharge rates (Section 7 — NY-specific tax framework > NYC personal income tax (NYC resident surcharge))
| Rate | Bracket |
|---|---|
| 3.078% | $0–$12,000 |
| 3.762% | $12,001–$25,000 |
| 3.819% | $25,001–$50,000 |
| 3.876% | $50,001 and over |
Once gap-filling is complete, produce handoff message and invoke us-ny-return-assembly:
Intake complete. Handing off to the return assembly workflow.
You'll receive:
- Excel working paper (federal + NY + NYC lines)
- Reviewer brief with positions, citations, and flags
- Form packages (1040, IT-201, NYC-202 if applicable)
- 2026 estimated tax vouchers (federal + NY + NYC)
- Action items with deadlines
Starting now.
When a refusal fires:
Sample refusals:
Stop — you have partnership income from a K-1. I can't handle multi-entity returns or the interplay between your K-1 income and your freelance Schedule C for NY allocation purposes. You need a CPA.
Stop — you moved out of NYC mid-year. Part-year NYC allocation on the UBT and city income tax requires Form NYC-1127 and careful day-counting. You need a CPA familiar with NYC part-year filings.
Check NY-IN1 — Refusal sweep used ask_user_input_v0. Check NY-IN2 — NYC vs rest-of-state determined before proceeding. Check NY-IN3 — UBT applicability flag set if NYC resident with business income. Check NY-IN4 — Upload-first flow honored. Check NY-IN5 — Documents parsed before gap-filling questions. Check NY-IN6 — MCTMT flagged for MCTD-area taxpayers. Check NY-IN7 — Filing status recorded for IT-201 rate determination. Check NY-IN8 — Handoff to us-ny-return-assembly is explicit.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other New York computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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