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BUSINESS CORPORATION TAX WORKSHEET OF CHANGES IN TAX BASE MADE BY INTERNAL 2022
REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
You MUST attach this Worksheet to Amended Returns filed on Form NYC-2, NYC-2A, or NYC-2S, for each tax period for which you or any member of the
combined group is reporting any change or correction to taxable income or other basis of tax by the IRS or the NYS Department of Taxation and Finance.
NAME: EMPLOYER
IDENTIFICATION
NUMBER:
ARE YOU REPORTING A CHANGE NEW FILING STATUS: ORIGINAL RETURN WAS FILED ON:
IN FILING STATUS? (SEE INSTRUCTIONS)
CHANGE IN
n YES n NO n SEPARATE n COMBINED n COMBINED GROUP n NYC-2 n NYC-2A n NYC-2S
DATE OF FINAL
DETERMINATION: n FEDERAL ____________ ____________ - ____________- n NEW YORK STATE ____________ ____________ - ____________-

NEW YORK STATE TAX SUMMARY COLUMN 1 COLUMN 2 COLUMN 3
Originally Reported/Adjusted Net Change Correct Amount
1. NYS business apportionment factor or combined
business apportionment factor (from Form CT-3 or
Form CT-3-A, Part 3, line 14)...................................... _________________________________________________________________
2. NYS apportioned business income after addback or
combined apportioned business income after addback
(from Form CT-3 or Form CT-3-A, Part 3, line 15)...... _________________________________________________________________
3. NYS prior net operating loss conversion subtraction
(from Form CT-3 or Form CT-3-A, Part 3, line 16)...... _________________________________________________________________
4. NYS net operating loss deduction (from Form CT-3
or Form CT-3-A, Part 3, line 18).................................. _________________________________________________________________
COMPUTATION OF
BUSINESS INCOME BASE
5. Federal taxable income (FTI) before net operating loss
(NOL) and special deductions (from Form NYC-2, NYC-2S,
Schedule B, line 1, or Form NYC2A, Schedule B, line 1g) ... _________________________________________________________________
6. FTI plus NYC additions (from Form NYC-2 or NYC-2A,
Schedule B, line 15, or Form NYC-2S, Schedule B, line 7) _________________________________________________________________
7. Total NYC Subtractions from FTI (from Form NYC-2 or NYC-2A,
Schd. B, line 21, or Form NYC-2S, Schd. B, line 10)....... _________________________________________________________________
8. Subtract line 7 from line 6............................................ _________________________________________________________________
9. Subtraction modification for qualified banks (from Form
NYC-2.2, Schedule A, line 1; see instructions for Form
NYC-2 or NYC-2A, Schedule B, line 23; If filing Form
NYC-2S, enter zero “0”.) ............................................. _________________________________________________________________
10. Entire net income (ENI) (subtract line 9 from line 8) ... _________________________________________________________________
11. Investment and other exempt income (from Form NYC-2.1,
Schedule D, line 1. If filing Form NYC-2S, enter zero “0”)) .. _________________________________________________________________
12. Subtract line 11 from line 10........................................ _________________________________________________________________
13. Excess interest deductions attributable to investment income,
investment capital, and other exempt income (from Form NYC-2.1,
Schedule D, line 2. If filing Form NYC-2S, enter zero “0”)) ...... _________________________________________________________________
14. Business income (add lines 12 and 13) ...................... _________________________________________________________________
15. Addback of income previously reported as investment
income (from Form NYC-2.1, Schedule F, Part 2, line 6;
if zero, enter 0; see instructions for Form NYC-2 or
NYC-2A, Schedule B, line 29)..................................... _________________________________________________________________
16. Business income after addback (add lines 14 and 15) _________________________________________________________________
17. Business allocation percentage (from Form NYC-2 or
NYC-2A, Schedule F, Part 3; if not allocating enter 100%) _________________________________________________________________
18. Allocated business income after addback (multiply
line 16 by line 17) ........................................................ _________________________________________________________________
19. Prior net operating loss conversion subtraction
(from Form NYC-2.3, Schedule C, line 4) ................... _________________________________________________________________
20. Subtract line 19 from line 18........................................ _________________________________________________________________
21. NOL deduction (from Form NYC-2.4, Schedule A, line 6) _________________________________________________________________
22. Business income base (subtract line 21 from line 20). _________________________________________________________________
2022 COR reporting worksheet

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BUSINESS CORPORATION TAX WORKSHEET OF CHANGES IN TAX BASE                                                        2022
MADE BY INTERNAL REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE - continued 
                                                                   COLUMN 1                           COLUMN 2   COLUMN 3 
                                                                   Originally Reported/Adjusted       Net Change Correct Amount
     COMPUTATION OF BUSINESS CAPITAL BASE
 23. Total assets from federal return (from Form NYC-2 Schedule C, 
 Part 1, line 1, Column C, or Form NYC-2A, Schedule C, Part 1, 
 line 1, Column D, or NYC-2S, Schedule C, line 1, Column C) ..... _________________________________________________________________  
24. Real property and marketable securities included in line 23 
 (from Form NYC-2, Schedule C, Part 1, line 2, Column C,  
 or Form NYC-2A, Schedule C, Part 1, line 2, Column D, or  
 NYC-2S, Schedule C, line 2, Column C) .......................... _________________________________________________________________  
25. Subtract line 24 from line 23........................................ _________________________________________________________________  
26. Real property and marketable securities at fair market value 
 (from Form NYC-2, Schedule C, Part 1, line 4, Column C,  
 or Form NYC-2A, Schedule C, Part 1, line 4, Column D, 
 or NYC-2S, Schedule C, line 4, Column C) ....................... _________________________________________________________________  
27. Adjusted total assets (add lines 25 and 26) ................ _________________________________________________________________  
28. Total liabilities (from Form NYC-2, Schedule C, Part 1, 
 line 6, Column C, or Form NYC-2A, Schedule C, Part 1, line 6, 
 Column D, or NYC-2S, Schedule C, line 6, Column C)    ........... _________________________________________________________________  
29. Total capital (subtract line 28 from line 27) ................. _________________________________________________________________  
30. Investment capital (from Form NYC-2 or NYC-2A, 
 Schedule D, line 4; if zero or less, enter 0) ................. _________________________________________________________________  
31. Business capital (subtract line 30 from line 29)........... _________________________________________________________________  
32. Addback of capital previously reported as investment 
 capital (from Form NYC-2 or NYC-2A, Schedule D, 
 line 5, Column C; if zero or less, enter 0).................... _________________________________________________________________ 
33. Total business capital (add lines 31 and 32)............... _________________________________________________________________  
34. Business allocation percentage (from Form NYC-2 or 
 NYC-2A, Schedule F, Part 3; if not allocating enter 100%).. _________________________________________________________________  
35. Allocated business capital (multiply line 33 by line 34) _________________________________________________________________  
 COMPUTATION OF BUSINESS CORPORATION TAX
36. Business Income Base (from line 22).......................... _________________________________________________________________  
37. Tax on business income base (multiply line 36 by 
 applicable tax rate; to determine applicable tax rate 
 see Form NYC-2 or NYC-2A, Schedule H and 
 accompanying instructions, or Form NYC-2S, 
 Schedule E and accompanying instructions)  ............. _________________________________________________________________  
38. Allocated business capital subject to 0.15% tax rate 
 (from Form NYC-2 or NYC-2A, Schedule C, Part 3, 
 line 1a, or Form NYC-2S, Schedule C, line 8a, Column A). _________________________________________________________________  
39. Allocated business capital subject to 0.075% tax rate 
 (from Form NYC-2 or NYC-2A, Schedule C, Part 3, line 2a)   ... _________________________________________________________________  
40. Allocated business capital subject to 0.04% tax rate (from 
 Form NYC-2 or NYC-2A, Schedule C, Part 3, line 3a, or 
 Form NYC-2S, Schedule C, line 8b, Column A)           .................. _________________________________________________________________________  
41. Tax on capital base (calculate the sum of line 38 x 0.15%, 
 line 39 x 0.075%, and line 40 x 0.04%, then subtract  
 $10,000; if zero or less enter 0 here). .............................. _________________________________________________________________  
42. NYC Receipts (from Form NYC-2, Schedule F, Part 1, line 1, 
 Column A, or if an election was made to use the 3 factor 
 BAP computation, Schedule F, Part 2, line 2a, Column A; 
 if filing Form NYC-2S refer to instructions for Schedule A, 
 line 3; if filing Form NYC-2A refer to instructions for 
 Schedule A, line 3, and enter the designated agent’s 
 NYC receipts from Form NYC-2.5A, line 54a, Column F). _________________________________________________________________

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BUSINESS CORPORATION TAX WORKSHEET OF CHANGES IN TAX BASE 2022
MADE BY INTERNAL REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE - continued

COLUMN 1 COLUMN 2 COLUMN 3
Originally Reported/Adjusted Net Change Correct Amount
43. Minimum tax (from Form NYC-2, NYC-2A, or NYC-2S,
Schedule A, line 3) ...................................................... _________________________________________________________________
44. Tax (enter the amount from line 37, 41, or 43,
whichever is largest).................................................... _________________________________________________________________
45. Sum of minimum taxes for taxpayer members of
combined group other than designated agent (from
Form NYC-2A, Schedule A, line 5).............................. _________________________________________________________________
46. Total tax (line 44 plus line 45) ..................................... _________________________________________________________________
47. UBT paid credit (from Form NYC-2, Schedule A, line 5,
or Form NYC-2A, Schedule A, line 7) ......................... _________________________________________________________________
48. Tax after UBT paid credit (line 46 minus line 47) ........ _________________________________________________________________
49. Tax credits other than UBT paid credit
(attach schedule of credits claimed)............................ _________________________________________________________________
50. Net tax (line 48 minus line 49)..................................... _________________________________________________________________

COLUMN A COLUMN B
Additional Tax Due Refund Due
ADDITIONAL TAX OR REFUND DUE
51. If line 50 (col. 3) exceeds line 50 (col. 1), enter the difference in column A ........... ___________________________________________
52. If line 50 (col. 3) is less than line 50 (col. 1), enter the difference in column B....... ___________________________________________
53. Interest (from Form NYC-2, Schedule A, line 16a, Form NYC-2A, Schedule A,
line 18a, or Form NYC-2S, Schedule A, line 8a) .................................................... ___________________________________________
54. Additional charges (from Form NYC-2, Schedule A, line 16b, Form NYC-2A,
Schedule A, line 18b, or Form NYC-2S, Schedule A, line 8b)................................ ___________________________________________
55. Total amount due (add lines 51, 53, and 54).......................................................... ___________________________________________
56. Refund due (enter amount from line 52 above)...................................................... ___________________________________________

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BUSINESS CORPORATION TAX WORKSHEET OF CHANGES IN TAX BASE                                             2022
MADE BY INTERNAL REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE - continued 
                                                           EXPLANATION OF CHANGES
Enter the form and line number for each income, deduction, capital and allocation component that is changing and give the 
reason for each change. Attach all supporting forms and schedules for items changed. Be sure to include the corporation 
name and EIN number on each attachment.
 
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