Skip universal navigation

New York State Universal header

Skip to main content

Instructions for Sections E, F & G

Section E - Sole proprietors

Later in the application in Section K, you must add the owner of the business as a responsible person.

 Home-based business

 Generally, you have a home-based business if you:

  • operate your business from your home, or
  • have no other location that you maintain and occupy to carry on your business.

Examples include:

  • small retailer selling items through a Web site.
  • artist selling items at a craft show.
  • landscaper contracting through referrals.

Section F - Corporations

See Glossary of Terms for definitions of certain terms and phrases used in this section.

Shareholder who owns more than 50% of the shares of the voting stock of the corporation

If any shareholder owns more than 50% of the shares of the voting stock of the corporation, select Yes and then:

  • enter the shareholder's full name;
  • indicate whether the shareholder owned more than 50% of the voting stock of a different corporation, which at the time of ownership owed any tax (imposed under the Tax Law) that was finally determined to be due and had not been paid in full; and
  • indicate whether the shareholder has been convicted of a tax crime in the past year.

Later in the application in Section K, you must add this shareholder as a business contact or responsible person.

Shareholders with at least 20% ownership or profit distribution interest

If the entity is not a publicly traded corporation, you must add any shareholder with at least 20% ownership or profit distribution interest as a business contact or responsible person later in the application in Section K. (Percentage is measured in the aggregate, whether direct or indirect.)

Corporate officers

Later in the application in Section K, you must add the following corporate officers of the business as business contacts or responsible persons:

  • Chief Executive Officer
  • Chief Financial Officer
  • President
  • Vice-President
  • Treasurer
  • Secretary

Section G - Partnerships, LPs, LLPs, or LLCs

Tax matters partners or persons responsible for tax issues

If any partners or members have been designated as the tax matters partners or persons responsible for tax issues, you must add them as responsible persons later in the application in Section K.

Partners or members with at least 20% ownership or profit distribution interest

If there are any partners or members with at least 20% ownership or profit distribution interest, you must add them as business contacts or responsible persons later in the application in Section K.

Updated: