Article Guide
The New York DOF-1 form serves as a crucial tool for businesses operating within the city, allowing them to report any changes to their business information efficiently. This form is specifically designed to update various aspects of a business's tax records, including its name, identification numbers, billing and business addresses, and contact telephone numbers. By providing clear sections for both old and new information, the DOF-1 form simplifies the process of maintaining accurate tax records. Businesses must indicate which specific tax records are affected, such as the General Corporation Tax or the Unincorporated Business Tax, ensuring that the appropriate adjustments are made. Additionally, the form requires businesses to specify the reasons for the changes, whether it be a change of business activity or an indication that the business is out of operation. For those who may be dissolving their business, the form also outlines the necessary attachments, such as a Certificate of Dissolution. Timely submission of the DOF-1 form is essential to prevent potential complications with tax compliance, making it a vital document for any business navigating the ever-evolving landscape of New York City’s regulatory environment.
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FINANCE
NEW ● YORK
THE CITY OF NEW YORK DEPARTMENT OF FINANCE
n y c . g o v / f i n a n c e
D O F
1
NEW YORK CITY DEPARTMENT OF FINANCE
CHANGE OF BUSINESS INFORMATION
USE THIS FORM TO REPORT ANY CHANGES IN YOUR BUSINESS'S NAME, ID NUMBERS, BILLING OR BUSINESS
ADDRESS, OR TELEPHONE NUMBER. (SEE INSTRUCTIONS ON BACK BEFORE COMPLETING.)
SECTION I: TAX RECORD AFFECTED -
Check (✓) the box(es) below to indicate which business and excise tax records should be changed.
■ General Corporation Tax |
■ Unincorporated Business Tax |
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■ Commercial Rent Tax |
■ Commercial Motor Vehicle Tax |
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■ Banking Corporation Tax |
■ Retail Beer, Wine and Liquor License Tax |
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■ Utility Tax |
■ Hotel Tax |
■ Other (Tax Type)____________________ |
SECTION II: BUSINESS INFORMATION - Enter in the spaces below the old, new (revised or changed) or
OLD I NFORM ATI ON
Entity ID (EIN or SSN)
Account ID (see instructions)
Trade Nam e (DBA, etc.)
Legal Nam eBusiness Telephone Num ber
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Business Address |
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EFFECTIVE DATE |
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NEW I NFORM ATI ON |
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YEAR |
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■ Individual |
■ Partnership |
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■ Corporation |
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Entity Type (check one) |
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Entity ID (EIN or SSN)
Account ID (see instructions)
Trade Nam e (DBA, etc.)
Legal Nam eBusiness Telephone Num ber
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Business Address |
City |
State |
Zip Code |
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Billing Address c/o (no. and street)
City |
State |
Zip Code |
Reason(s) for change ▼
Change of business activity ▼
Check (✓) if appropriate
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EFFECTIVE DATE
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YEAR |
ATTACH: Certificate of Dissolution (if corporation); Notarized Affidavit (if unincorporated business or partnership)
Did you file a final return? |
■ YES |
■ NO |
■INACTIVE IN NEW YORK CITY
EFFECTIVE DATE
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YEAR |
ATTACH: Form
Did you file a final return? |
■ YES |
■ NO |
SIGN →
HERE
Signature |
Title |
Date |
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Once you complete this form, mail it immediately to: New York City Department of Finance, Account Examinations, 59 Maiden Lane, 19th Floor, New York, NY 10038. (If there are no changes to the above information, keep this form in your files. In the event a change occurs, complete the form and send it to us as soon as possible.)
BUSINESS ADDRESS
LEGAL NAME
CHANGE OF BUSINESS ACTIVITY
REASON(S) FOR CHANGE
BILLING ADDRESS
ACCOUNT ID NUMBER
BUSINESS TELEPHONE NUMBER
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The purpose of Form
If there are currently no changes to your business's information, keep this form in your files. In the event a change occurs, complete the form and send it to us as soon as possible. If you need addition- al forms, call Customer Assistance at ( 212)
SECTION I - TAX RECORD AFFECTED
Indicate which business tax record should be changed by marking
a✔ in the appropriate box( es) in this section. If your change affects a tax not listed, check the box labeled "Other" and enter in the space directly to the right of it the tax type.
SECTION II - BUSINESS INFORMATION
Enter in the spaces available all old and new information regarding your business's operation.
In the OLD INFORMATION area, enter your:
ENTITY ID NUMBER This is the number that is currently used to identify your business tax account. It is the number that either appears on all Department mailing labels you are presently receiv- ing, or it is the number that you entered when you last filed a tax return. This identifying number must be entered in order for us to make any account changes.
Leave this area blank unless you are changing the tax records listed below. If you have more than one account ID number, list the account ID number in the appropriate line in the chart below.
IF THE BUSINESS |
THE ACCOUNT ID NUMBER |
TAX IS.... |
TO ENTER IS... |
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➧ Commercial Rent Tax |
➧ Commercial Rent Tax Registration |
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____________________________________________________________ |
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➧ Commercial Motor Vehicle |
➧ Commercial License Plate |
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____________________________________________________________ |
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➧ Retail Beer, Wine and |
➧ License Number |
Liquor License Tax |
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____________________________________________________________ |
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➧ Utility Tax |
➧ Utility Tax Registration |
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____________________________________________________________ |
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➧ Hotel Tax |
➧ New York City Certificate |
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____________________________________________________________
TRADE NAME This is the name that you use in conducting your normal
Your legal name is the name under which your business owns assets or incurs debts. For sole proprietorships, it is the name of the sole proprietor; for corporations, it is the name filed with the New York Secretary of State; and for partnerships, it is the legal name used in the partnership agreement.
The address where your major business activity is physically located.
The number where you can
usually be reached during normal business hours.
In the NEW INFORMATION area, enter the date the new information became effective. Enter your new or revised:
ENTITY TYPE This is the legal form of the taxpayer. Check either individual ( e.g., sole proprietor or
ENTITY ID NUMBER If yo u have rec ently rec eived an EIN ( Employer Identification Number) or have otherwise changed your identification number, enter the new number here. ( If there is no change, leave this space blank.)
ACCOUNT ID NUMBER ( SEE ABOVE)
TRADE NAME ( SEE ABOVE)
LEGAL NAME ( SEE ABOVE)
BUSINESS ADDRESS AND TELEPHONE NUMBER ( SEE ABOVE)
The address where you now want us to send all of your tax returns and notices. Be sure to include your street name and number, city and post office box number, if any. ( If there is no change, leave this space blank.)
Enter the specific reaso n( s) fo r sending us this form ( i.e., change of name, change of ID number, change of entity, change of address, etc.) .
Enter any other pertinent information that will help us to properly change information about your tax records. ( If you need more space, attach a sheet to this form.)
SIGNATURE Sign your name and enter your title and the date in the spaces provided. Send your completed form to:
NYC DEPARTMENT OF FINANCE ACCOUNT EXAMINATIONS
5 9 MAIDEN LANE, 1 9 TH FLOOR NEW YORK, NY 1 0 0 3 8
PRIVACY ACT NOTIFICATION
The Federal Privacy Act of 1974, as amended, requires agencies requesting Social Security Numbers to inform individuals from whom they seek this information as to whether compliance with the request is voluntary or mandatory, why the request is being made and how the information will be used. The disclosure of Social Security Numbers for taxpayers is mandatory and is required by sec- tion
Form Specifications
| Fact Name | Description |
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| Purpose | The DOF-1 form is used to report changes in a business's name, ID numbers, billing address, business address, or telephone number. |
| Governing Law | This form is governed by the Administrative Code of the City of New York, specifically section 11-102.1. |
| Entity Types | Businesses can be classified as individuals, partnerships, or corporations when completing the form. |
| Tax Records Affected | The form allows users to indicate which tax records need to be updated, including General Corporation Tax and Unincorporated Business Tax. |
| Filing Instructions | Completed forms should be mailed to the New York City Department of Finance, Account Examinations, at 59 Maiden Lane, 19th Floor, New York, NY 10038. |
| Effective Date | Users must specify the effective date of the changes being reported on the form. |
| Attachments Required | Depending on the changes, attachments such as a Certificate of Dissolution or a notarized affidavit may be required. |
| Privacy Notification | The form includes a privacy notification, emphasizing the mandatory nature of providing Social Security Numbers for tax administration purposes. |
| Final Return Inquiry | Applicants must indicate whether they have filed a final return, which is crucial for determining their tax status. |
New York Dof 1: Usage Guidelines
Filling out the New York DOF-1 form requires careful attention to detail. This form serves to update or correct your business's information with the Department of Finance. Once completed, the form must be mailed to the designated address to ensure that your records are current.
- Obtain a copy of the New York DOF-1 form from the NYC Department of Finance website or your local office.
- In Section I, identify which tax records are affected by checking the appropriate box(es) for General Corporation Tax, Unincorporated Business Tax, or others as applicable.
- In the OLD INFORMATION section, fill in your current Entity ID (EIN or SSN), Account ID, Trade Name, Legal Name, Business Telephone Number, Business Address, City, State, and Zip Code.
- Enter the effective date of the change in the designated space.
- In the NEW INFORMATION section, provide the updated Entity Type by checking Individual, Partnership, or Corporation.
- Fill in the new Entity ID, Account ID, Trade Name, Legal Name, Business Telephone Number, Business Address, City, State, and Zip Code as applicable.
- Complete the Billing Address section if it differs from the Business Address, including c/o information if necessary.
- Indicate the reason(s) for the change by checking the appropriate box(es) and providing any additional details required.
- If applicable, attach any necessary documents such as a Certificate of Dissolution or Notarized Affidavit.
- Sign the form, enter your title, and date it in the designated area.
- Mail the completed form to the New York City Department of Finance, Account Examinations, at the address provided on the form.
Your Questions, Answered
What is the purpose of the New York DOF-1 form?
The New York DOF-1 form is used to report changes in your business's name, identification numbers, billing or business address, or telephone number. It helps ensure that your business tax records are accurate and up to date with the New York City Department of Finance.
Who needs to fill out the DOF-1 form?
Any business entity operating in New York City that experiences changes in its information should complete the DOF-1 form. This includes sole proprietors, partnerships, and corporations. If your business's name, ID number, address, or phone number changes, you must submit this form to update your records.
How do I complete the DOF-1 form?
To complete the DOF-1 form, provide both old and new information in the designated sections. Indicate which tax records are affected by marking the appropriate boxes. Be sure to include your Entity ID and Account ID numbers, along with the effective date of the changes. Sign the form and include your title and the date before mailing it to the Department of Finance.
Where should I send the completed DOF-1 form?
After completing the DOF-1 form, mail it to the following address: New York City Department of Finance, Account Examinations, 59 Maiden Lane, 19th Floor, New York, NY 10038. Ensure that you send it as soon as possible after making any changes to your business information.
What should I do if there are no changes to my business information?
If there are currently no changes to your business information, you should keep the DOF-1 form in your files. If a change occurs in the future, complete the form and submit it to the Department of Finance promptly.
Common mistakes
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Neglecting to Provide the Entity ID Number: One of the most common mistakes is failing to include the Entity ID number. This number is crucial for the Department of Finance to identify your business tax account. Without it, the form may be rejected or delayed.
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Incorrectly Filling Out the Tax Record Affected Section: Many people overlook this section, which requires you to indicate which tax records need updating. Failing to check the correct boxes can lead to confusion and delays in processing your request.
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Omitting the Effective Date: It’s essential to provide the effective date for any changes. Leaving this blank can create uncertainty about when the changes should take effect, potentially leading to compliance issues.
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Inaccurate Business Information: Double-check all entries for accuracy. Mistakes in the business name, address, or phone number can result in miscommunication and errors in your tax records.
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Failing to Sign the Form: This may seem trivial, but not signing the form can render it invalid. Ensure that you sign, date, and include your title before submitting.
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Not Attaching Required Documentation: Depending on your situation, you may need to attach documents such as a Certificate of Dissolution or a notarized affidavit. Failing to include these can lead to processing delays or rejection of your form.
Documents used along the form
The New York DOF-1 form is essential for updating business information with the New York City Department of Finance. When filing this form, several other documents may also be required to ensure compliance and proper record-keeping. Below are four common forms and documents that often accompany the DOF-1 form.
- Certificate of Dissolution: This document is necessary if a corporation is being dissolved. It formally ends the corporation's existence and must be submitted to the Department of State.
- Notarized Affidavit: For unincorporated businesses or partnerships that are closing, a notarized affidavit is required. This document serves as a sworn statement confirming the business's closure.
- Form NYC-245: If a corporation is inactive in New York City, this form must be submitted. It provides information regarding the corporation's status and any tax obligations.
- Federal Schedule C: This form is used by sole proprietors to report income or loss from a business. It must be attached if the business is unincorporated and ceasing operations.
When submitting the DOF-1 form, ensure that all necessary accompanying documents are included to avoid delays in processing. Accurate and complete submissions facilitate a smoother update of your business records.
Similar forms
The New York DOF-1 form is an essential document for businesses to report changes in their information. Several other documents serve similar purposes in different contexts. Here are six documents comparable to the DOF-1 form:
- IRS Form 8822: This form is used to notify the Internal Revenue Service of a change of address. Like the DOF-1, it ensures that the relevant authorities have the correct information for tax purposes.
- New York State Form DTF-95: This form allows businesses to update their registration information with the New York State Department of Taxation and Finance. Similar to the DOF-1, it is crucial for maintaining accurate tax records.
- Certificate of Amendment: This document is filed with the state to officially change a business's name or structure. It parallels the DOF-1 in that it formally communicates significant changes affecting the business.
- DBA Registration Form: A "Doing Business As" form is required when a business wants to operate under a name different from its legal name. This document serves a similar function to the DOF-1 by updating public records about the business's identity.
- Partnership Agreement Amendment: If a partnership changes its terms or structure, an amendment to the partnership agreement is necessary. This is akin to the DOF-1, as it reflects changes in the business's operational details.
- Business License Renewal Application: When renewing a business license, updated information may need to be provided. This application is similar to the DOF-1 in that it ensures that the licensing authority has the most current information about the business.
Each of these documents plays a vital role in ensuring that businesses maintain compliance with regulatory requirements. Keeping information up to date helps avoid potential legal issues and ensures smooth operations.
Dos and Don'ts
When filling out the New York DOF-1 form, it’s important to approach the task carefully. Here are some essential dos and don’ts to guide you through the process.
- Do read the instructions thoroughly before starting to fill out the form.
- Do ensure that all old and new information is accurate and complete.
- Do check the appropriate boxes to indicate which business tax records are affected.
- Do sign and date the form before submitting it.
- Don’t leave any required fields blank; every section must be filled out as needed.
- Don’t forget to attach any necessary documents, such as a Certificate of Dissolution if applicable.
By following these guidelines, you can help ensure that your submission is processed smoothly and efficiently.
Misconceptions
Here are seven common misconceptions about the New York DOF-1 form:
- The DOF-1 form is only for corporations. Many people think this form is exclusively for corporations. In reality, it is for all types of businesses, including sole proprietorships and partnerships.
- You only need to file the DOF-1 form when your business closes. Some believe this form is only necessary when shutting down a business. However, it is essential to report any changes, such as a new address or name, regardless of the business's status.
- Filing the DOF-1 form is optional. Many assume that submitting this form is optional. In fact, it is crucial to keep your business tax records accurate and up-to-date, making the filing of this form necessary when changes occur.
- You can submit the DOF-1 form online. Some people think they can file the DOF-1 form electronically. Currently, the form must be printed and mailed to the Department of Finance.
- There is no deadline for submitting the DOF-1 form. Many believe they can submit the form at their convenience. It's important to send it as soon as changes occur to avoid complications with tax records.
- You do not need to provide supporting documents. Some think that just filling out the form is enough. Depending on the changes, you may need to attach supporting documents, such as a Certificate of Dissolution for corporations.
- Only one form is needed for multiple changes. Many people believe that a single DOF-1 form can cover several changes. However, if changes affect different tax records, it may be necessary to submit multiple forms to ensure all records are updated properly.
Key takeaways
Completing the New York DOF-1 form is essential for maintaining accurate business tax records. Here are key takeaways to consider:
- Purpose of the Form: The DOF-1 form is used to report changes in your business's name, ID numbers, billing or business address, or telephone number.
- Timeliness is Key: Submit the completed form as soon as any changes occur to ensure your records are up to date.
- Identify Affected Tax Records: Indicate which business tax records need to be updated by checking the appropriate boxes on the form.
- Provide Accurate Information: Fill in both old and new information clearly, including your Entity ID, Account ID, and contact details.
- Entity Type Matters: Specify your business structure, whether it is an individual, partnership, or corporation, as this affects your tax obligations.
- Attach Necessary Documents: Include any required attachments, such as a Certificate of Dissolution or a notarized affidavit, if applicable.
- Keep Records: If there are no changes, retain the form for your records in case changes arise in the future.
- Signature Required: Ensure that the form is signed, and include your title and the date to validate the submission.
- Mailing Instructions: Send the completed form to the designated address to ensure it reaches the New York City Department of Finance promptly.
By following these guidelines, you can help ensure that your business tax records remain accurate and compliant with city regulations.