New York Form NYS-100N

What Is NYS 100N Form

The NYS 100N form, officially titled "New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Nonprofit Organizations," is a mandatory document for nonprofit organizations operating in New York State. This form is utilized to register with the New York State Department of Taxation and Finance and the Department of Labor's Unemployment Insurance Division. Its purpose is to establish an organization's eligibility for specific tax benefits and responsibilities under the state's laws, specifically those exempt under Section 501(c)(3) of the Internal Revenue Code.

When to Use NYS Form 100N

Nonprofit organizations need to use the NYS form 100N in the following situations:

• When initiating operations in New York State and seeking to register for state unemployment insurance contributions.
• If a nonprofit has paid cash remuneration of $1,000 or more during any calendar quarter, or expects to do so.
• When employing four or more persons for at least one day in each of twenty weeks during a calendar year.
• If there's an election to provide voluntary coverage under the Unemployment Insurance Law.
• In case an organization wishes to opt for reimbursement instead of regular contribution to the Unemployment Insurance fund.
• When acquiring all or part of the business of another employer who was liable for Unemployment Insurance contributions.

How To Fill Out Form NYS 100N

Guide for Filling Out New York form NYS-100N

Step 1: Verify Eligibility 

Before you start, ensure that your organization is a nonprofit as defined by the IRS. This form isn't for you if your organization is not a nonprofit.

Step 2: Identification Numbers: 

Enter your Federal Employer Identification Number (FEIN) in Section 1 of the form.

Step 3: Contact Information 

Provide your organization's contact phone and fax numbers in Section 2.

Step 4: Legal Name 

In Section 3, enter the legal name of your organization as recognized by the IRS or other legal documents.

Step 5: Operating Name 

If your organization operates under a different name than the legal name, provide that in Section 4.

Step 6: Nonprofit Confirmation 

Confirm your status as a nonprofit in Section 5 by indicating ‘Yes’ and attaching the required documentation of your IRS or state exemption status.

Step 7: Business Start Date in New York 

In Section 5a, indicate the date your nonprofit began operations in New York.

Step 8: Remuneration Declaration 

In Section 5b, declare if you have or expect to pay cash remuneration totaling $1,000 or more in any calendar quarter. If so, indicate the quarter and year.

Step 9: Employee Count 

In Section 5c, check the appropriate box if you employed four or more people on at least one day of twenty different weeks in a calendar year, and mention the quarter and year.

Step 10: Non-Employee Work Status 

Section 5d requires you to state if individuals who work for your organization in a capacity are not considered employees.

Step 11: Voluntary Coverage Election

Decide and indicate in Section 6 if your organization wishes to elect voluntary coverage under the Unemployment Insurance Law, even if not liable.

Step 12: Reimbursement Option 

In Section 7, choose whether to reimburse benefits rather than contribute regularly.

Step 13: Business Acquisition:

If your organization has acquired another business, Section 8 asks you to provide details of the acquisition.

Step 14: Address Information

Sections 9a to 9e provide various business addresses, including the mailing address, physical address, location of the books/records, agent address, and address for LO 400 forms.

Step 15: Officer Information 

Section 10 lists your officers' names, social security numbers, titles, and addresses.

Step 16: Government Funding 

If applicable, mention in Section 11 the names of any government agencies from which your nonprofit receives funds.

Step 17: Programs and Locations 

Section 12 requires you to detail your programs and locations within New York State, including employment numbers.

Step 18: Organization Purpose 

State the principal purpose of your organization in Section 13 by checking the applicable box and providing details if you select 'Other.'

Step 19: Affirmation and Signing 

Finally, an officer, partner, proprietor, member, or individual should sign the form, provide their position, and date it.