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NEW YORK CITY DEPARTMENT OF FINANCE
CR-A
ANNUAL COMMERCIAL RENT TAX RETURN
nyc.gov/finance 2022/23 Applicable for the tax period June 1, 2022 to May 31, 2023 ONLY
Name: Employer Identification Number
Name
Change ■
Address (number and street): OR
Address Social Security Number
Change ■

City and State: Zip: Country (if not US): Federal Business Code

Business Telephone Number: Taxpayer’s Email Address: Special Condition Code ■■

Amended Return ■
REPORT FULL YEAR’S RENT OR THE ANNUALIZED RENT IF LESS THAN FULL YEAR ON THIS RETURN. COMPLETE PAGES 2 AND 3 FIRST.
*20012391*
CHECK (✓ ) THE TYPE OF BUSINESS ENTITY : ● ■ Corporation ● ■ Partnership ● ■ Individual, estate or trust
■ Initial return - Date business began: ■■ ■■ ■■■■ - -
CHECK ( )✓ IF APPLICABLE:
● ■ Final return - Datebusiness discontinued: ■■ ■■ ■■■■ - -
COMPUTATION OF TAX ▼ Payment ▼
A. Payment - Amount being paid electronically with this return...................................................A. ●
LINE RATE NO.OF PREMISES TOTAL TAX TAX DUE :
CLASS FOR EACH RATE CLASS BASE RENT RATE TOTAL BASE RENT XTAX RATE
$0 to $249,999 (from supplementalline 13 onspreadsheet)pg. 2 or .00 0% 1. 0 0 0
● 1.
(from line 14 on pg. 2 or
● 2. $250,000 and over supplemental spreadsheet) .00 6% ● 2.
3. Tax Credit (from pg. 2, line 16 or supplemental spreadsheet) (see instructions).............................. ● 3.
4. Small Business Tax Credit (from pg. 2, line 17, or supplemental spreadsheet) (see instructions) ... ● 4.
5. Total Credits (add lines 3 and line 4)................................................................................................. ● 5.
6. Total Tax Due After Tax Credit (line 2 minus line 5). ............................................................................ ● 6.
7. Deduct total quarterly payments ...................................................................................................... ● 7.
8. Balance Due (if line 7 is less than line 6) ......................................................................................... ● 8.
9. Add interest and penalties (See instructions) ................................................................................... ● 9.
10. Overpayment (if line 7 is greater than the sum of line 6 and line 9).............................REFUND ☞ ● 10.
11. Total Remittance Due (Add line 8 and line 9) (see instr.) Enter payment amount on line A, above .. ● 11.
12. Total number of Subtenants.............................................................................................................. ● 12.
13. If you are a member of a NYC combined group, enter
the EIN of the designated agent or reporting corporation
filing the business income tax return .............................
CERTIFICATION
I hereby certify that this return, including any accompanying schedules, has been examined by me and is, to the best of my knowledge and belief, true, correct and complete.
I also request a refund of the amount of any overpayment of the tax shown on line 8, if any, as is attributable to the inclusion in base rent reported on line 2 of page 1 of this
return of NYC Real Property Tax escalations for which, and at such time as, the taxpayer receives a credit or refund from the lessor of taxable premises covered by this re-
turn and I agree to submit such information as is necessary to establish the amount of such overpayment. Preparer's Social Security Number or PTIN
I authorize the Dept. of Finance to discuss the processing of this return with the preparer listed below: (see instructions) YES ■ ●
SIGN Signature
HERE → of officer Title Date Firm's Employer Identification Number
Preparer's Preparer’s
●
PREPARER S' signature: printed name: Date
USE →
ONLY Check if Preparer's Telephone Number
self-employed: ■
▲ Firm's name ▲ Address ▲ Zip Code
Make remittance payable to the order of: NYC DEPARTMENT OF FINANCE Payment must be made in U.S. dollars, drawn on a U.S. bank.
To receive proper credit, you must enter your correct Employer Identification Number or Social Security Number and your Account ID number on your tax return and remittance.
RETURNS (FORM ONLY) REMITTANCES RETURNS CLAIMING REFUNDS (FORM ONLY)
NYC DEPARTMENT OF FINANCE PAY ONLINE WITH FORM NYC-200V AT NYC.GOV/FINANCE NYC DEPARTMENT OF FINANCE
OR
P.O. BOX 5564 Mail Payment and Form NYC-200V ONLY to: P.O. BOX 5563
BINGHAMTON, NY 13902-5564 NYC DEPARTMENT OF FINANCE BINGHAMTON, NY 13902-5563
P.O. BOX 3933, NEW YORK, NY 10008-3933
DID YOUR MAILING ADDRESS CHANGE? If so, please visit us at nyc.gov/finance and click “Update Name and Address” in the blue “Business Taxes” box.
This will bring you to the “Business Taxes Change of Name, Address or Account Information”. Update as required.
20012391

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Form CR-A for the tax period June 1, 2022 to May 31, 2023 ONLY Page 2
YOU MAY FILE ELECTRONICALLY AT NYC.GOV/ESERVICES. IF YOU ARE FILING ON PAPER, USE THIS PAGE IF YOU HAVE THREE OR LESS PREM-
ISES/SUBTENANTS OR MAKE COPIES OF THIS PAGE IF YOU HAVE ADDITIONAL PREMISES/SUBTENANTS. IF YOU CHOOSE TO USE A SPREADSHEET,
YOU MUST USE THE CRA.FINANCE SUPPLEMENTAL SPREADSHEET WHICH YOU CAN DOWNLOAD FROM OUR WEBSITE AT WWW.NYC.GOV/CRTINFO.

EACH LINE MUST BE ACCURATELY COMPLETED. YOUR DEDUCTION WILL BE DISALLOWED IF INACCURATE INFORMATION IS SUBMITTED.
LINE DESCRIPTION PREMISES 1 PREMISES 2 PREMISES 3
● 1a. Street Address ................................................................ 1a.
1b. Zip Code ..........................................................................1b. ________________________________________________________________________________________
1c/d. Block and Lot Number ...............................................1c/1d. ________________________________________________________________________________________
1c. BLOCK 1d. LOT 1c. BLOCK 1d. LOT 1c. BLOCK 1d. LOT
● 2. Gross Rent Paid (see instructions) ............................ 2.________________________________________________________________________________________

3. Rent Applied to Residential Use ...................................3. ________________________________________________________________________________________

4a1. SUBTENANT'S Name if Partnership or Corporation
(if more than one subtenant, see instructions)......... 4a1. ________________________________________________________________________________________
● 4a2. Employer Identification Number (EIN) for
partnerships or corporations .................................4a2. ●EIN ________________________ ● EIN ________________________ ● EIN _______________________
4b1. SUBTENANT'S Name if Individual .............................4b1. ________________________________________________________________________________________

4b2.Social Security Number (SSN) for individuals .....4b2. ●SSN _______________________ ● SSN _______________________ ● SSN _______________________
4c. Rent received from SUBTENANT
(if more than one subtenant, see instructions)............4c. ___________________________________________________________________________________________________
4d1. Is this rent paid for a period less than 12 months? ..4d1. YES ■ NO ■ YES ■ NO ■ YES ■ NO ■
4d2. If YES, how many months? .......................................4d2. Total number of months:_______________ Total number of months:_______________ Total number of months:_______________
5a. Other Deductions (attach schedule) ..........................5a. ________________________________________________________________________________________
5b. Commercial Revitalization Program
special reduction (see instructions) ...........................5b. ________________________________________________________________________________________
6. Total Deductions (add lines 3, 4c, 5a and 5b)...............6. ________________________________________________________________________________________
7. Base Rent Before Rent Reduction (line 2 minus line 6)...7. ________________________________________________________________________________________
4If the line 7 amount represents rent for less than the full year, proceed to line 10, or
NOTE 4If the line 7 amount plus the line 5b amount is $249,999 or less and represents rent for a full year, transfer line 9 to line 13, or
4
If the line 7 amount plus the line 5b amount is $250,000 or more and represents rent for a full year, transfer line 9 to line 14
8. 35% Rent Reduction (35% X line 7)...............................8. ________________________________________________________________________________________
9. Base Rent Subject to Tax (line 7 minus line 8) .............9. ________________________________________________________________________________________
COMPLETE LINES 10 THROUGH 12 ONLY IF YOU RENTED PREMISES FOR LESS THAN THE FULL YEAR
10. Tenants whose rent is not paid on a monthly basis, check box
and see instructions. Others complete lines 10a through12....10.__________________________________________________________________________________________ ■ ■ ■
10a. Number of Months at Premises during the tax period ........... 10a. # of months 10b. From: 10a. # of months 10b. From: 10a. # of months 10b. From:
_________________________________________________________________________________________________________________ 10c. To: 10c. To: 10c. To:
11. Monthly Base Rent before rent reduction
(line 7 plus line 5b divided by line 10a)........................11. ________________________________________________________________________________________
12. Annualized Base Rent before rent reduction
(line 11 X 12 months or line 4 from worksheet on page 3) .12. ________________________________________________________________________________________
■ If the line 12 amount is $249,999 or less, transfer the line 9 amount (not the line 12 amount) to line 13
■ If the line 12 amount is $250,000 or more, transfer the line 9 amount (not the line 12 amount) to line 14
RATE CLASS TAX RATE TRANSFER THE AMOUNTS FROM LINES 13 THROUGH 16 TO THE CORRESPONDING LINES ON PAGE 1
13. ($0 - 249,999) .........0%.......13.________________________________________________________________________________________
14. ($250,000 or more)... 6%.......14.________________________________________________________________________________________
15. Tax Due before credit
(line 14 multiplied by 6%)........15.________________________________________________________________________________________
16. Tax Credit(see worksheet below).16.________________________________________________________________________________________

17. Small Business Tax Credit
(from pg. 3, or supplemental
spreadsheet) (see instructions) ....17.________________________________________________________________________________________
Note: The tax credit only applies if line 7 plus line 5b (or line 12, if applicable) is at least $250,000, but is less than $300,000. All others enter zero.
TAX CREDIT COMPUTATION WORKSHEET
■ If the line 7 amount represents rent for the full 12 month period, your credit is calculated as follows:
Amount on line 15 X $300,000 minus the sum of lines 7 and 5b = ___________________= your credit
( $50,000 )
■ If the line 7 amount represents rent for less than the full 12 month period, your credit is calculated as follows:
*20022391*
20022391 Amount on line 15 X $300,000 minus line 12 = ___________________ = your credit
$50,000 ( )

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Form CR-A for the tax period June 1, 2022 to May 31, 2023 ONLY Page 3
IF YOU ARE FILING ON PAPER, USE THIS PAGE IF YOU HAVE THREE OR LESS PREMISES OR MAKE COPIES IF YOU HAVE
ADDITIONAL PREMISES. IF YOU CHOOSE TO USE A SPREADSHEET, YOU MUST USE THE SUPPLEMENTAL SMALL BUSI-
NESS TAX CREDIT WORKSHEET WHICH YOU CAN DOWNLOAD FROM OUR WEBSITE AT WWW.NYC.GOV/CRTINFO.
TO QUALIFY FOR SMALL BUSINESS TAX CREDIT
A. Is your "total income" as defined by Ad. Code Section 11-704.4(a) less than $10,000,000? ....................................... ■ YES ■ NO
If your answer to Question A is NO, you are not eligible for this credit.
B. Is your "Base Rent Before Rent Reduction" (page 2, line 7) for any premises at least $250,000 but less than $550,000? ...... ■ YES ■ NO
If the answer to this Question is NO for any of the premises, you are not eligible for this credit for those premises whose Base Rent
Before Reduction is either less than $250,000 or equal to or greater than $550,000 and you should not complete this worksheet for those premises.
INCOME FACTOR CALCULATIONS - Complete either lines 1a and 1b OR lines 2a and 2b
1a. Enter amount of total income, if total income is $5,000,000 or less (see instructions)............................................1a. ______________________________________
1b. Income factor (see instructions)..............................................................................................................................1b. ______________________________________
2a. Enter amount of total income if total income is more than $5,000,000
but less than $10,000,000 (see instructions)...........................................................................................................2a. ______________________________________
2b. If total income is more than $5,000,000 but less than $10,000,000:
Income Factor is (10,000,000 - line 2a) / 5,000,000................................................................................................2b. ______________________________________

RENT FACTOR CALCULATIONS - Complete either lines 3a and 3b OR lines 4a and 4b
PREMISES PREMISES PREMISES
3a. Enter amount of base rent, if base
rent from Page 2, line 7 is less
than $500,000....................................................3a. _________________________________________________________________________________________
3b. Rent factor (see instructions) ............................3b. _________________________________________________________________________________________
4a. Enter amount of base rent if base rent
from Page 2, line 7 is at least
$500,000 but less than $550,000
(see instructions). ..............................................4a. _________________________________________________________________________________________
4b. If base rent from Page 2, line 7 is at least
$500,000 but less than $550,000:
Rent Factor is ($550,000 - line 4a) / 50,000......4b. _________________________________________________________________________________________
CREDIT CALCULATION

5a. Page 2, line 15 (Tax at 6%) ...............................5a. _________________________________________________________________________________________
5b. Page 2, line 16 (Tax Credit from Tax
Credit Computation Worksheet on Page 2).......5b. _________________________________________________________________________________________
5c. (line 5a - line 5b) X (line 1b or 2b) X (line 3b or 4b).
Enter here and on Page 2, line 17.....................5c. _________________________________________________________________________________________
WORKSHEET FOR TENANTS WHO PAY RENT FOR A PERIOD OTHER THAN ONE MONTH
To determine the annualized rent, divide the rent paid during the tax period by the number of days for which the rent was paid and multiply
the result by the number of days in the tax year. Enter the result on line 4 here and on Form NYC-CRA, Page 2, line 12.
PREMISES PREMISES PREMISES

1. Amount of rent paid
for the period................... 1. _____________________________________________________________________________________
2. Number of days in the
rental period for which
rent was paid................... 2. _____________________________________________________________________________________
3. Rent per day (divide
line 1 by line 2. Round to
the nearest whole dollar). 3. _____________________________________________________________________________________
4. Annualized rent (multiply
rent per day, line 3
by 365. In case of a leap
year, multiply by 366.
Round to the nearest
whole dollar).................... 4. _____________________________________________________________________________________
*20032391*

20032391
CR-A 2022/23

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