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@tsnickers wrote:

correct IT-222 is for NYC C-corps and S-corps that have NYC corporate tax and UBT.   And IT-219 is for Partnership and sole proprietor UBT

IT-222 is only for GCT, never for UBT and NYC S corp are not subject to UBT in any case.  IT-219, on the other hand, is only for UBT.

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