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Credits For Tax YearsA liability of $3,400 or less is allowed a credit for the full amount of the tax.Liabilities between $3,401 and $5,400 are allowed a partial credit.Individual New York City residents are allowed to claim a credit against their NYC Personal Income Tax for a portion of the UBT payments made as sole proprietors. The amount of the credit depends on the City resident's taxable income for personal income tax purposes. Part-year residents receive a partial credit.

Forms and ReportsForms

The Metropolitan Commuter Transportation Mobility Tax does not need to be added back when filing UBT returns.

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Biotechnology Tax CreditThe biotechnology tax credit is not available for tax years beginning on or after January 1, 2019.

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