File extension for business tax return code#
The Code is based on the 2012 NAICS classifications. This table indicates the tax rate and applicable apportionment and/or allocation methodology for each business activity. Taxpayers deriving gross receipts from business activities both within and outside San Francisco must generally allocate and/or apportion gross receipts to San Francisco using rules set forth in Business and Tax Regulations Code Sections 956.1 and 956.2. Gross Receipts rates vary depending on a business’s gross receipts and business activity. Persons subject to the Administrative Office Tax must file a Return regardless of their gross receipts or payroll expense.ĭue to the extensive features offered in the online filing, taxpayers are encouraged to use the online form if they are eligible to do so. Persons taking the Biotechnology Exclusion, the Enterprise Zone Tax Credit, or the Commercial Rents Tax Credit for Child Care Facilities must file a Return regardless of their payroll expense or gross receipts. If eligible based on your filing, your refund will be processed automatically. You ARE ENCOURAGED to file if your 2021 gross receipts was less than $2,000,000 AND you made estimated (quarterly) payments toward 2021 San Francisco taxes, as you may be eligible for a refund.
Persons other than lessors of residential real estate must file applicable Annual Business Tax Returns if they were engaged in business in San Francisco in 2021 (as defined in Code section 6.2-12, qualified by Code sections 952.3 (f) and (g)), and are not otherwise exempt under Code sections 954, 2105, and 2805, unless their combined taxable gross receipts in the City , computed without regard to the small business exemption in Code section 954.1, is less than or equal to $2,000,000.
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