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114 7 UBT PAID CREDIT *61112391*  Form

114 7 UBT PAID CREDIT *61112391* Form

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it's an entity level tax um on a partner on an unincorporated entity it's called the unincorporated business tax shocking you know so um so corporations in the city pay either the general corporation tax if they're an s corporation or the business corporation tax if they're a c corporation but entities also pay tax they pay this ubt unincorporated entities and it could be sole proprietorships too it's not just partnerships and llc's so the rate of tax is four percent a lot of salt measures particularly in new york are based on where services are performed um and particularly the tax we're talking about today new york city's unincorporated business tax making kind of the work at home thing be such such a big deal so the question is in light of this is there an opportunity to maximize the new york city savings [Music] the ruling said is okay well if work for your client is inside new york city and outside new york city you a

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