2022 -2A COMBINED BUSINESS CORPORATION TAX RETURN To be filed by C Corporations ONLY – All Subchapter S Corporations must file Form NYC-1, NYC-1A, NYC-3A, NYC-3L, NYC-4S or NYC-4SEZ For CALENDAR YEAR 2022 or FISCAL YEAR beginning ______________________ 2022 and ending ______________________ Name of designated agent Name Change n Employer Identification Number: In care of Address (number and street) Address Change n City and State Zip Code Country (if not US) Business Code Number as per federal return: *32012291* Business telephone number Taxpayer’s email address: State or country of organization Date organized 2-character special condition code, Date business began in NYC Final -Check this box if you have If final return, date business ended in NYC if applicable (See instructions): Return ceased operations in NYC n CHECK ALL THAT APPLY n Special short period return n 52/53-week taxable year n Pro-forma federal return attached n Claim any 9/11/01-related federal tax benefits If the purpose of the amended return is to report n Amended return n IRS change Date of Final a federal or state change, check the appropriate box: NYS change Determination nn nn nnnn- - n Have you attached any of the following forms to this return? If yes, check all that apply. n Form NYC-2.1 n Form NYC-2.2 n Form NYC-2.3 n Form NYC-2.4 n Form NYC-2.5A SCHEDULE A - Computation of Balance Due or Overpayment Payment Amount A. Payment Amount being paid electronically with this return .............................................................................. A. 1. Tax on combined business income base (from Schedule B, line 38) ....................................................................... 1. ______________________________ 2. Tax on combined capital base (from Schedule C, Part 3, line 5) Maximum Tax is $10,000,000 ............................. 2. ______________________________ 3. Minimum tax for designated agent only - NYC Gross Receipts (from Form NYC-2.5A, line 54a, column F): .............. 3a. 3. ______________________________ 4. Tax (enter amount from line 1, 2 or 3, whichever is largest) ................................................................................... 4. ______________________________ 5. Sum of minimum taxes for taxable group members (see instructions) .................................................................... 5. ______________________________ 6. Total combined tax (add lines 4 and 5)...................................................................................................................... 6. ______________________________ 7. UBT Paid Credit (attach Form NYC-9.7C) ................................................................................................................ 7. ______________________________ 8. Combined tax after UBT Paid Credit (subtract line 7 from line 6) ............................................................................. 8. ______________________________ 9. REAP credits (attach Form NYC-9.5)........................................................................................................................... 9. _________________________ 10. Real Estate Tax Escalation, Employment Opportunity Relocation and IBZ Credits (attach Form NYC-9.6) ............ 10. ______________________________ 11. LMREAP Credit (attach Form NYC-9.8) .................................................................................................................... 11. ______________________________ 12. Intentionally left blank ................................................................................................................................................ 12. ______________________________ 13. Beer Production Credit (attach Form NYC-9.12)....................................................................................................... 13. ______________________________ 14. Net combined tax after credits (subtract lines 9, 10, 11 and 13 from line 8)............................................................. 14. ________________________ 15. Total prepayments (from Prepayment Schedule, page 2, line H or I) (See Instructions) .......................................... 15. ______________________________ 16. Balance due (subtract line 15 from line 14) ............................................................................................................... 16. ______________________________ 17. Overpayment (subtract line 14 from line 15) ............................................................................................................. 17. ______________________________ 18a. Interest (see instructions) ......................................................................................... 18a. 18b. Additional charges (see instructions) ....................................................................... 18b. 18c. Penalty for underpayment of estimated tax (attach Form NYC-222) ..................... 18c. 19. Total of lines 18a, 18b and 18c.................................................................................................................................. 19. ______________________________ 20. Net overpayment (line 17 less line 19) ...................................................................................................................... 20. ______________________________ 21. Amount of line 20 to be:............................ Refundeda. - n Direct deposit -fill out line 21c OR n Paper check 21a. _____________________________ b. Credited to 20233 estimated tax.......................................................... 21b. _____________________________ Checking 21c. Routing Account Account Type: n Number: Number: Savings n 22. TOTAL REMITTANCE DUE. (see instructions)........................................................................................................ 22. ______________________________ NYC-2A - 2022 32012291 ATTACH COPY OF YOUR FEDERAL RETURN. SEE PAGE 2 FOR PAYMENT AND MAILING INSTRUCTIONS |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 2 SCHEDULE A - Computation of Balance Due or Overpayment - Continued 23. NYC rent deducted on federal tax return or NYC rent from Schedule E, part 1 ........................................................ 23. ______________________________ 24. Federal Return Filed: n 1120 n 1120C n 1120F n 1120-RIC n 1120-REIT n 1120-H n Other / None 25. Gross receipts or sales (see instructions).................................................................................................................. 25. _________________________ 26. Total assets (Schedule C, line 1, column D) ......................................................................................................................... 26. ______________________________ 27. Intentionally Omitted .................................................................................................................................................. 27. ______________________________ 28a. Is the designated agent making or has it made the irrevocable commonly owned group election? By making the election, each corporation in the commonly owned group will be bound by the election and the election will apply to any member that subsequently enters the group. See "Who must file a combined return" instructions .......................................................................... n YES n NO 28b. If YES, enter the beginning and ending dates of the first year of election: Beginning ___________ Ending ___________ 28c. If the term of the election expired in the immediately preceding taxable year (see “Who Must File a Combined Return” instructions), the designated agent of the commonly owned group can revoke the election by checking this box. Attach a schedule of corporations that were members of the commonly owned group (see instructions) .. n 29. Total number of combined group members (do not include the designated agent) ...................................................... 29. ______________________________ 30. Total number of taxable combined group members (do not include the designated agent) ........................................ 30. ______________________________ Designated agent’s information 31. Federal separate taxable income (see instructions) .......................................................................................................... 31. ______________________________ 32. Value of your assets (see instructions) 32a. Beginning ________________ 32b. Ending ________________ 32c. ______________________________ 33. Value of your liabilities (see instructions) 33a. Beginning ________________ 33b. Ending ________________ 33c. ______________________________ 34. Prior net operating loss conversion (PNOLC) subtraction pool (from Form NYC-2.3) (see instructions) .................. 34. _____________________________ 35. Unabsorbed net operating loss (UNOL) at the end of the base year (from Form NYC-2.3) (see instructions) ......... 35. ______________________________ 36. PNOLC subtraction annual allotment (from Form NYC-2.3) (see instructions) ............................................................... 36. COMPOSITION OF PREPAYMENTS SCHEDULE PREPAYMENTS CLAIMED ON SCHEDULE A LINE , 15 DATE AMOUNT A. Mandatory First Installment paid for tax year 2022 (Do not include your mandatory first installment paid for tax year 2023) ............... B. Payment with Declaration, Form NYC-400 .................................................................... C. Payment with Notice of Estimated Tax Due ................................................................... D. Payment with Notice of Estimated Tax Due ................................................................... E. Payment with extension, Form NYC-EXT ....................................................................... F. Overpayment from preceding year credited to this year................................................. G. Total prepayments from group members (attach rider) .................................................. H. TOTAL of A through G (enter on Schedule A, line 15)........................................................ For Amended Returns only: I. Total payments and credits applicable at time of filing of this Amended return (see instr.) CERTIFICATION OF AN ELECTED OFFICER OF THE CORPORATION I hereby certify that this return, including any accompanying rider, is, to the best of my knowledge and belief, true, correct and complete. I authorize the Dept. of Finance to discuss this return with the preparer listed below. (See instructions) ......YES n SIGN HERE Signature Firm’s email of officer Title Date address Preparer's Social Security Number or PTIN Preparer's Preparer’s Check if self- n signature printed name employed 4 Date ' Firm's Employer Identification Number PREPARER S USE ONLY s Firm's name (or yours, if self-employed) s Address s Zip Code MAILING INSTRUCTIONS Attach copy of all pages of your federal tax return or pro forma federal tax return. The due date for the calendar year 2022 return is on or before April 18, 2023. For fiscal years beginning in 2022, file on or before the 15th day of the 4th month following the close of the fiscal year. ALL RETURNS EXCEPT REMITTANCES RETURNS CLAIMING REFUND RETURNS PAY ONLINE WITH FORM NYC-200V REFUNDS AT NYC.GOV/ESERVICES NYC DEPARTMENT OF FINANCE OR NYC DEPARTMENT OF FINANCE Mail Payment and Form NYC-200V ONLY to: BUSINESS CORPORATION TAX NYC DEPARTMENT OF FINANCE BUSINESS CORPORATION TAX P.O. BOX 5564 P.O. BOX 3933 P.O. BOX 5563 BINGHAMTON, NY 13902-5564 NEW YORK, NY 10008-3933 BINGHAMTON, NY 13902-5563 *32022291* 32022291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 3 SCHEDULE B - Computation of Tax on Combined Business Income Base DESIGNATED TOTAL OF ALL INTERCORPORATE COMBINED AGENT AFFILIATES ELIMINATIONS GROUP TOTAL 1a. Federal consolidated taxable income (CTI) of New York City combined group (see instructions) .......................................... 1a. _________________ 1b. Addback federal consolidated net operating loss deduction (NOLD) ...................................................................................... 1b. _________________ 1c .(i) Addback federal consolidated dividends received deduction (DRD) ..................................................................................... 1c .(i) _________________ 1c .(ii) Addback of FDII deduction .................................................................................................................................................... 1c .(ii) _________________ 1c(iii). Addback of IRC §965(c) deduction....................................................................................................................................... 1c(iii). _________________ 1d. Addback federal dividends paid deduction (DPD) of captive REITs and captive RICs disallowed by NYC ............................ 1d. _________________ 1e. Federal CTI before federal NOLD and other federal deductions above (add lines 1a through 1d)......................................... 1e. _________________ 1f. Elimination of intercorporate dividends (see instructions)......................................................................................................... 1f. _________________ 1g. Federal CTI before New York City additions and subtractions (subtract line 1f from line 1e) ................................................. 1g. _________________ 2. Dividends and interest effectively connected with the conduct of a trade or business in the United States NOT included on line 1g by alien corporations ......................... 2. ____________________________________________________________________ 3. Any other income not included on line 1g which is exempt by treaty from federal income tax but would otherwise be treated as effectively connected with the conduct of a trade or business in the United States by alien corporations .......................................3. ____________________________________________________________________ 4. Dividends not included on line 1g by non-alien corporations ....4. ____________________________________________________________________ 5. Interest on federal, state, municipal and other obligations not included on line 1g by non-alien corporations ......................5. ____________________________________________________________________ 6. Income taxes paid to the US or its possessions deducted on federal return.....6. ____________________________________________________________________ 7. NYS Franchise Tax, including MTA taxes and other business taxes deducted on the federal return (see instructions; attach rider)..............7. __________________________________________________________________________________________________ 8. NYC Corporate Taxes deducted on federal return (see instr.)....8. ____________________________________________________________________ 9. Adjustments relating to employment opportunity relocation cost credit and IBZ credit ......................................................9. ____________________________________________________________________ 10. Adjustments relating to real estate tax escalation credit.....10. ____________________________________________________________________ 11. ACRS depreciation and/or adjustments (attach Form NYC-399 and/or NYC-399Z) ...............................................11. ____________________________________________________________________ 12. Payment for use of intangibles............................................12. ____________________________________________________________________ 13. Intentionally omitted................................................................13. ____________________________________________________________________ 14. Other additions (see instructions; attach rider) ...................14. ____________________________________________________________________ 15. Total lines 1g through 14 .....................................................15. ____________________________________________________________________ 16. Gain on sale of certain property acquired prior to 1/1/66 (see instr.) ...16. ____________________________________________________________________ 17. NYC and NYS tax refunds included in line 15 (see instructions) 17. ____________________________________________________________________ 18. Wages and salaries subject to IRC §280C deduction disallowance (see instructions) ...........................................18. ____________________________________________________________________ 19. Depreciation and/or adjustment calculated under pre-ACRS or or pre - 9/11/01 rules (attach Form NYC-399 and/or NYC-399Z; see instructions) ...............................................19. ____________________________________________________________________ 20. Other subtractions (see instructions) (attach rider) .............20. ____________________________________________________________________ 21. Total subtractions (add lines 16 through 20) .............................................................................................................................21. _________________ 22. Net modifications to federal taxable income (subtract line 21 from line 15) .............................................................................22. _________________ 23. Subtraction modification for qualified banks and other qualified lenders (from Form NYC-2.2, Schedule A, line 1; see instructions) .. 23. _________________ 24. Combined entire net income (ENI) (subtract line 23 from line 22) ........................................................................................... 24. _________________ 25. Investment and other exempt income (from Form NYC-2.1, Schedule D, line 1).................................................................... 25. _________________ 26. Entire net income less investment and other exempt income.................................................................................................. 26. _________________ 27. Excess interest deductions attributable to investment income and other exempt income (from Form NYC-2.1, Schedule D, line 2).... 27. _________________ 28. Combined Business income (add lines 26 and 27) .................................................................................................................. 28. _________________ 29. Addback of income previously reported as investment income (from Form NYC-2.1, Schedule F, line 6; if zero or less, enter 0; see instr.)... 29. _________________ 30. Combined business income after addback (add lines 28 and 29) .......................................................................................................30. _________________ 31. Intentionally Omitted .................................................................................................................................................. 31. _________________ 32a. Allocated combined business income after addback (Multiply Line 30 by the business allocation percentage from Schedule F, Part 3) .......................................................................................................... 32a. _________________ 32b. If the amount on line 32a is not correct, enter correct amount here and explain in rider (see instructions) .. 32b. _________________ 33. Prior net operating loss conversion subtraction (from Form NYC-2.3, Schedule C, line 4) ......................... 33. _________________ 34. Allocated business income less prior net operating loss conversion subtraction (see instructions) ............ 34. _________________ 35. Net operating loss deduction (from Form NYC-2.4, Schedule A, line 6) ....................................................... 35. _________________ 36. Combined business income base (subtract line 35 from line 34)............................................................................ 36. _________________ 37. Tax rate (see instructions)............................................................................................................................. 37. _________________% 38. Tax on combined business income base (multiply line 36 by line 37 and enter here and on Schedule A, line 1)................................................................................................... 38. ____________________ *32032291* 32032291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 4 Reconciliation of Aggregate of Federal Separate Taxable Income to Federal Consolidated Taxable Income (CTI) (See Instructions) A B C ITEM MEMBER NAME MEMBER EIN OWNERSHIP PERCENTAGE A % B % C % D % E % F % G % H % I % J % K % L % M % N % O % P % D E F G ITEM IF PART OF A FEDERAL CONSOLIDATED FEDERAL FORM FILED EIN OF PARENT OF FEDERAL FEDERAL SEPARATE GROUP,MARK AN X IN THE BOX CONSOLIDATED RETURN TAXABLE INCOME A B C D E F G H I J K L M N O P 1. Aggregate of federal separate taxable income (add amounts in column G) ........................................................................ 1. 2. Adjustment accounting for application of Treasury Regulations section 1.1502-12 ............................................................. 2. 3. Aggregate of federal separate taxable income for consolidated purposes (combine lines 1 and 2).................................... 3. 4. Adjustment accounting for application of Treasury Regulations section 1.1502-11................................... 4. 5. Other adjustments, if any, required under IRC to arrive at federal CTI of New York City combined group .................................................................................................................. 5. 6. Federal CTI of New York City combined group (combine lines 3, 4 and 5)............................................... 6. Certain items reported on line 2 or 4 7. Deferral or recognition of intercompany income, expense, gain or loss .................................................... 7. 8. Consolidated net capital gain ..................................................................................................................... 8. 9. Consolidated charitable contributions deduction........................................................................................ 9. 10. Consolidated IRC section 1231 net loss................................................................................................... 10. *32042291* 32042291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 5 SCHEDULE C - Computation of Tax on Combined Capital Base Part 1 - Computation of Total Combined Business Capital Basis used to determine average value in column D. Check one. (Attach detailed schedule.) n - Annually n - Semi-annually n - Quarterly ABCD Designated agent Total of all affiliates Intercorporate eliminations Combined group total n - Monthly n - Weekly n - Daily 1. Total assets from federal return ................ 1. 2. Real property and marketable securities included. 2. in line 1 3. Subtract line 2 from line 1 ............................... 3. 4. Real property and marketable securities at fair market value.4. 5. Adjusted total assets(add lines 3 and 4)....... 5. 6. Total liabilities (see instructions) .....................6. 7. Total Capital (subtract line 6, column D from line 5, column D) ................................................................................................. 7. 8. Investment capital (from Schedule D, line 4; if zero or less, enter 0) ..................................................................................................................... 8. 9. Business capital (subtract line 8 from line 7) ....................................................................................................................................................................... 9. 10. Addback of capital previously reported as investment capital (from Schedule D, line 5, column C; if zero or less, enter 0)...... 10. 11. Total combined business capital (add lines 9 and 10) (see instructions) .............................................................................................................. 11. Part 2 - Computation of Liabilities Attributable to Investment Capital and Within Business Capital COLUMN A COLUMN B 1. Total liabilities(Schedule C, Part 1, line 6) (see instructions) ..........................................1. _______________________________________________ 2. Liabilities directly attributable to investment capital (see instructions) ....................................2. _______________________________________________ 3. Liabilities directly attributable to business capital .........................................................................3. _______________________________________________ 4. Total liabilities directly attributable (add lines 2 and 3) .............................................................4. _______________________________________________ 5. Total liabilities indirectly attributable (subtract line 4 from line 1) ................................................5. _______________________________________________ 6. Average FMV of investment capital before subtraction of liabilities attributable (Form NYC-2.1, Schedule E, Part 4, Column F, line 4) (see instructions) .................................6. _______________________________________________ 7. Average FMV of adjusted total assets (Schedule C, Part 1, line 5) (see instructions)............. 7. __________________________________________ 8. Investment capital factor (divide line 6 by line 7) .................................................................. 8. _______________________________________________% 9. Liabilities indirectly attributable to investment capital (multiply line 5 by line 8) ............... 9. __________________________________________ 10. Average FMV of business capital before subtraction of liabilities attributable (subtract line 6 from line 7)....................................................................................................... 10. __________________________________________ 11. Liabilities indirectly attributable to business capital (subtract line 9 from line 5) ............ 11. __________________________________________ 12. Liabilities directly and indirectly attributable to business capital (add lines 3 and 11; if this line 12 exceeds line 10, STOP and do not go further) (see instructions) ........ 12. _______________________________________________ 13. Liabilities directly attributable to Insurance and Utility Capital .......................................13. _______________________________________________ 14. Liabilities directly attributable to General Business Capital ...........................................14. _______________________________________________ 15. Average FMV of Insurance and Utility Capital before subtraction of liabilities attributable .........15. _______________________________________________ 16. Insurance and Utility Capital factor (divide line 15 by line 10) ....................................... 16. _______________________________________________% 17. Liabilities indirectly attributable to Insurance and Utility Capital (multiply line 16 by line 11) ........17. _______________________________________________ 18. Liabilities attributable to Insurance and Utility Capital (add lines 13 and 17) ................18. _______________________________________________ 19. Net Insurance and Utility Capital (subtract line 18 from line 15 and add any negative value from line 22, if this line 19 has a positive value without such addition) (see instructions)...19. _______________________________________________ 20. Allocated Insurance and Utility Capital (multiply line 19 by the business allocation percentage from Schedule F, Part 3) .............................................................................20. _______________________________________________ 21. Liabilities attributable to General Business Capital (subtract line 2, line 9, line 13 and line 17 from line 1) ......................................................................................21. _______________________________________________ 22. Net General Business Capital (subtract line 15 and line 21 from line 10, add any amount on Schedule C, Part 1, line 10 and add any negative value from line 19, if this line 22 has a positive value without such addition) (see instructions) ..................22. _______________________________________________ *32052291* 32052291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 6 SCHEDULE C - (Continued) Part 3 - Computation of tax on capital base 1a. Allocated General Business Capital (multiply Schedule C, Part 2, line 22 by the business allocation percentage from Schedule F, Part 3) . ...................................................................................................................................................................1a. 1b. At tax rate 0.15% (multiply line 1a by 0.15%) .......................................................................................................................1b. 2a. Allocated insurance and utility capital (Schedule C, Part 2 line 20) (see instructions) ..................................................2a. 2b. At tax rate 0.075%. Check the appropriate box: n Utility Corp. n Insurance Corp. (multiply line 2a by 0.075%) ..............2b. 3a. Cooperative housing corporations (see instructions).................................................................................................................3a. 3b. At tax rate 0.04% Enter Boro n Block nnnnn Lot nnnnn (multiply line 3a by 0.04%) ........................................................................................................................................................3b. 4. Sum of taxes on capital (Enter the sum of lines 1b, 2b and 3b here) .....................................................................4. 5. Tax on capital base(Subtract $10,000 from line 4; If zero or less, enter 0 here and on Schedule A, .......................... line 2) 5. SCHEDULE D - Computation of Combined Investment Capital for the Current Year (see instructions) A B C Average fair market Liabilities attributable Net average value value as reported to column A amount (column A - column B) 1. Total combined capital that generates income claimed to not be allocable to New York under the U.S. Constitution (from Form NYC-2.1, Schedule E, line 1) ........ 1. 2. Total of stocks actually held for more than one year (from Form NYC-2.1, Schedule E, line 2) ........................... 2. 3. Total of stocks presumed held for more than one year (from Form NYC-2.1, Schedule E, line 3) ................... 3. 4. Total combined investment capital for the current year (add Column C, lines 1, 2 and 3; enter the result here and on Schedule C, Part 1, line 8; if zero or less, enter 0)........................................................................ 4. Addback of capital previously reported as investment capital A B C Average fair market Liabilities attributable Net average value value as reported to column A amount (column A - column B) 5. Total of stocks previously presumed held for more than one year, 5. but did not meet the holding period (from Form NYC-2.1, Schedule F, line 1; enter here and on Schedule C, Part 1, line 10)................ *32062291* 32062291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 7 SCHEDULE E - Location of Places of Business Inside and Outside New York City All taxpayers must complete Schedule E, Parts 1 and 2. The Designated Agent must complete the locations list and Line 1 in Part 1 and Part 2. Each Affiliate of the Designated Agent must complete Form NYC-2A/BC, Schedule E, Parts 1 and 2, with the totals for all affiliates entered on Line 1a of Parts 1 and 2, respectively. Part 1 - List location for each place of business INSIDE New York City (see instructions; attach rider if necessary) Complete Address Rent Nature of Activities No. of Employees Wages, Salaries, Etc. Duties NUMBER AND STREET CITY STATE ZIP NUMBER AND STREET CITY STATE ZIP NUMBER AND STREET CITY STATE ZIP 1. Totals paid by Designated Agent inside NYC ............... 1a. Totals paid by affiliates inside NYC (From Form NYC-2A/BC).............................................. 1b. Total rent and wages paid by combined group inside NYC (sum of Part 1, lines 1 and 1a; enter here and enter rent paid on Sch. A, line 23) ................. Part 2 - List location for each place of business OUTSIDE New York City (see instructions; attach rider if necessary) Complete Address Rent Nature of Activities No. of Employees Wages, Salaries, Etc. Duties NUMBER AND STREET CITY STATE ZIP NUMBER AND STREET CITY STATE ZIP NUMBER AND STREET CITY STATE ZIP 2. Totals paid by Designated Agent outside NYC............. 2a. Totals paid by affiliates outside NYC (From Form NYC-2A/BC).............................................. 2b. Total rent and wages paid by Combined Group outside NYC (Sum of Part 2, lines 2 and 2a) ................ SCHEDULE F - Computation of Business Allocation Percentage Complete ONLY Schedule F, Part 1 or Schedule F, Part 2 Taxpayers must report their Business Allocation Percentage in Schedule F, Part 3 for this return to be accepted A. If this is your first Business Corporation Tax return after January 1, 2018 - 1. If your NYC receipts are: a. Greater than $50,000,000, complete Part 1. b. Less than or equal to $50,000,000, you have a one-time opportunity to elect the special three-factor allocation method. 1. If you choose NOT to elect the three-factor formula allocation method, complete Part 1. 2. If you choose to elect the three-factor formula allocation method, check the box below and complete Part 2. Once the election is made, you must continue to use this method of allocation unless the election is revoked. n ELECTION CHECKBOX - by checking this box, the taxpayer elects to use the special three-factor allocation method. B. If this is NOT your first Business Corporation Tax return after January 1, 2018 - 1. If you previously DID NOT elect to use the three-factor allocation method, or have revoked the election on a prior return, complete Part 1. 2. If you have previously elected to use the three-factor allocation method and choose to continue to use it, complete Part 2. 3. If you have previously made the election to use the three-factor allocation method and choose to revoke it on this return, check the revocation box below and complete Part 1. Once this election is revoked, you are ineligible to use the three-factor allocation method in future filing periods. n REVOCATION CHECKBOX - by checking this box, the taxpayer revokes its election to use the three-factor allocation method on this return and on all future tax filings. *32072291* 32072291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 8 SCHEDULE F, Part 1 – Computation of Single Receipts Factor Business Allocation Percentage (see instructions) Taxpayers who do not allocate business income and business capital outside New York City must enter 100% on Schedule F, Part 3. Taxpayers who allocate business income both inside and outside New York City must complete Schedule F, Part 1, unless they made a valid elec- tion to use the three factor Business Allocation Percentage. COLUMN A - NEW YORK CITY COLUMN B - EVERYWHERE 1. Receipts (from Form NYC-2.5A, line 54, Columns D and E.) Continue to Part 3 ......................................................................... 1. SCHEDULE F, Part 2 – Computation of Three Factor Business Allocation Percentage for Small Businesses Only (see instructions) Taxpayers who are using the three factor Business Allocation Percentage should complete this Part. A B C D E Designated Total of all Intercorporate Combined group Combined group Agent affiliates eliminations NYC total (A + B - C) Everywhere total (A + B - C) 1a. Real estate owned 1a(A). New York City..................................... 1a(B). Everywhere ........................................ 1b. Real estate rented - multiply by 8 (see instructions) (attach rider) 1b(A). New York City..................................... 1b(B). Everywhere ........................................ 1c. Inventories owned 1c(A). New York City..................................... 1c(B). Everywhere ........................................ 1d. Tangible personal property owned (see instructions) 1d(A). New York City..................................... 1d(B). Everywhere ........................................ 1e. Tangible personal property rented - multiply by 8 (see instr., attach rider) 1e(A). New York City..................................... 1e(B). Everywhere ........................................ 1f(A). Total Property New York City (add column D, lines 1a(A) through 1e(A))................................................. 1f(B). Total Property Everywhere (add column E, lines 1a(B) through 1e(B))........................................................................................ 1g. Percentage in New York City (divide line 1f(A), column D by line 1f(B), column E)..................................................................... % 1h. Multiply line 1g by 3.5 ................................................................................................................................................................... 2a(A). New York City receipts (from Form NYC-2.5A, line 54a, column D) ......................................................... 2a(B). Everywhere receipts (from From NYC-2.5A, line 54b, column E) ................................................................................................ 2b. Percentage in New York City (divide line 2a(A), column D by line 2a(B), column E) ............................................................................. % 2c. Multiply line 2b by 93 .................................................................................................................................................................... 3. Wages, salaries and other compensation of employees, except general executive officers (see instructions) 3a(A). New York City..................................... 3a(B). Everywhere ........................................ 3b. Percentage in New York City (divide line 3a(A), column D by line 3a(B), column E)......................................................................... % 3c. Multiply line 3b by 3.5 ................................................................................................................................................................... Sum of Weighted Factors 4. Add lines 1h, 2c and 3c. Continue to Part 3 ................................................................................................................................. SCHEDULE F, Part 3 – Enter your business allocation percentage either from Part 1 or Part 2. Enter as a percentage and round to ten-thousandth of a percentage point. (See instructions) l If you are not allocating, enter 100%. l If you are using Part 1, divide Part 1, column A by column B. l If you are using Part 2, divide Part 2, line 4 by 100 if no factors are missing. If a factor is missing, divide line 4 by the total of the weights of the factors present. % *32082291* 32082291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: _______________________ Page 9 SCHEDULE G - Additional Required Information All information on the Affiliations Schedule (see instructions) must be entered for this return to be complete 1. List all significant business activities in NYC and everywhere (see instructions; if necessary, attach list)____________________________________ 2. Enter your Secondary Business Code (see instructions) _______________________ 3. Trade name of designated agent corporation, if different from name entered on page 1 ________________________________________________ 4. Is the designated agent corporation included in a consolidated federal return? ............................................................................... n YES n NO If "YES", give parent's name:__________________________________________________ EIN:______________________________________ 5. Is any member corporation also a member of a controlled group of corporations as defined in IRC section 1563, disregarding any exclusion by reason of paragraph (b)(2) of that section? ...................................................................................... n YES n NO If "YES", give common parent corporation’s name_____________________________________ EIN:______________________________________ 6. Has the Internal Revenue Service or the New York State Department of Taxation and Finance corrected any taxable income or other tax base reported in a prior year, for the combined group, or any variation of the combined group or any member corporation or are there any of the same currently under audit? .................................................................. n YES n NO If "YES", n Internal Revenue Service State period(s): Beg.:________________ End.:________________ MMDDYY MMDDYY by whom? n New York State Department of Taxation and Finance State period(s): Beg.:________________ End.:________________ MMDDYY MMDDYY 7. If “YES” to question 6: 7a. For years prior to 1/1/15, has Form(s) NYC-3360 (Report of Federal/State Change in Tax Base) been filed?......................... n YES n NO 7b. For years beginning on or after 1/1/15, has an amended return(s) been filed? ......................................................................... n YES n NO 8. Did any member corporation make any payments treated as interest in the computation of business income to shareholders owning directly or indirectly, individually or in the aggregate, more than 50% of the corporation’s issued and outstanding capital stock? If “YES”, please attach a schedule giving Shareholder's name, SSN/EIN, Interest paid to shareholder, Total indebtedness to shareholder and Total interest paid. ............................................................................................................................................. n YES n NO 9. Was any member corporation a member of a partnership or joint venture during the tax year? ..................................................... n YES n NO If "YES", attach schedule listing name(s) and Employer Identification Number(s). 10. At any time during the taxable year, did any member of the combined group have an interest in real property (including a leasehold interest) located in NYC or a controlling interest in an entity owning such real property? ................................. n YES n NO 11a. If "YES" to question 10, attach a schedule of such property, indicating owning corporation, the nature of the interest and including the street address, borough, block and lot number. 11b. Was any NYC real property (including a leasehold interest) or controlling interest in an entity owning NYC real property acquired or transferred with or without consideration? ..................................................................................................................... n YES n NO 11c. Was there a partial or complete liquidation of the owning corporation? ........................................................................................... n YES n NO 11d. Was 50% or more of the owning corporation’s ownership transferred during the tax year, over a three-year period or according to a plan? .. n YES n NO 12. If "YES" to questions 11b, 11c or 11d, was a Real Property Transfer Tax Return (Form NYC-RPT) filed? ...................................... n YES n NO 13. If "NO" to question 12, explain: _____________________________________________________________________________________________ 14. Does any member corporation pay rent greater than $200,000 for any premises in NYC in the borough of Manhattan south of 96th Street for the purpose of carrying on any trade, business, profession, vocation or commercial activity? ............................ n YES n NO 15. If "YES" to question 14, were all required Commercial Rent Tax Returns filed? ................................................... n YES n NO Please enter Employer Identification Number which was used on the Commercial Rent Tax Return: ____________________________ 16. Are you claiming an exception to the related member expense addback under Administrative Code section 11-652(8)(n)(2)(ii)? ...... n YES n NO If yes, enter applicable exception and amount of royalty payments. ______________________ ________________________ EXCEPTION AMOUNT 17. If any member corporation filed federal form 1120F, did it have Effectively Connected Income (ECI)? ............... n YES n NO 18. Does any member of the combined group carry out any commercial banking business (as defined by Section 11-640(b) of the Ad. Code) during this filing period? ................................................................................ n YES n NO 19. Is any a disregarded entity included in this return? *32092291* If “YES”, attach a schedule giving the legal name and EIN of each disregarded entity included ......................... n YES n NO 20. Are you subject to tax solely as a result of deriving receipts in New York City? (see instructions)............................ n YES n NO 32092291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: ______________________ Page 10 SCHEDULE H - Determination of Tax Rate A. Enter the tax rate computed or used below (see instructions)............................................................................A. ______________________________% B. Enter the line number of the tax rate computed or used below (see instructions) ..............................................B. ______________________________ Ca. Enter your combined unallocated business income from Schedule B, line 30 (see instructions) .....................Ca. ______________________________ Cb. If the amount on line Ca is not correct, enter correct amount here and explain in rider (see instructions) ......Cb. ______________________________ D. Enter your combined allocated business income from Schedule B, line 32a or 32b if used...............................D. ______________________________ E. If you are a Qualified Manufacturing Corporation as defined in Administrative Code Section 11-654(1)(k)(4), mark an x in the box (see instr.)...... E. n F. If you are a Financial Corporation as defined in Administrative Code Section 11-654(1)(e)(1)(i), mark an X in the box (see instr.)..................... F. n Tax Rate Computation For Business Corporations Not Specified Below (see instructions) 1. If combined unallocated business income (Schedule B, line 30) is less than $2M and allo- 6.50% cated combined business income (Schedule B, line 32a or 32b if used) is less than $1M. 2. If combined unallocated business income (Schedule B, line 30) is equal to or greater than $3M (regardless of the amount of combined allocated business income) 8.85% 3. If combined allocated business income (Schedule B, line 32a or 32b if used) is equal to or greater than $1.5M (regardless of the amount of combined unallocated business income) 8.85% 4. If combined unallocated business income (Schedule B, line 30) is equal to or greater line 30 - 2,000,000 % than $2M but less than $3M and combined allocated business income (Schedule B, 6.50% + (2.35% X ) = 1,000,000 line 32a or 32b if used) is less than $1M, use unallocated formula % combined allocated business income (Schedule B, line 32a or 32b if used) is equal 6.50% + (2.35% X 5. If combined unallocated business income (Schedule B, line 30) is less than $2M and line 32a or 32b - 1,000,000 ) = 500,000 to or greater than $1M but less than $1.5M, use allocated formula line 30 - 2,000,000 % 6.50% + (2.35% X ) = 1,000,000 6. If combined unallocated business income (Schedule B, line 30) is equal to or greater than $2M but less than $3M and combined allocated business income (Schedule B, % line 32a or 32b - 1,000,000 line 32a or 32b if used) is equal to or greater than $1M but less than $1.5M, com- 6.50% + (2.35% X ) = pute tax rates using both formulas. Use the greater of the two computed tax rates. 500,000 Enter the greater of the two computed tax rates: _________ % Tax Rate Computation For Qualified Manufacturing Corporations (see instructions) 7. If combined unallocated business income (Schedule B, line 30) is less than $20M and com- 4.425% bined allocated business income (Schedule B, line 32a or 32b if used) is less than $10M 8. If combined unallocated business income (Schedule B, line 30) is equal to or greater 8.85% than $40M (regardless of the amount of combined allocated business income) 9. If combined allocated business income (Schedule B, line 32a or 32b if used) is equal to or 8.85% greater than $20M (regardless of the amount of combined unallocated business income) % 10. If combined unallocated business income (Schedule B, line 30) is equal to or greater line 30 - 20,000,000 ) = than $20M but less than $40M and combined allocated business income (Schedule B, 4.425% + (4.425% X 20,000,000 line 32a or 32b if used) is less than $10M, use unallocated formula % combined allocated business income (Schedule B, line 32a or 32b if used) is equal to 4.425% + (4.425% X 11. If combined unallocated business income (Schedule B, line 30) is less than $20M and line 32a or 32b - 10,000,000 ) = 10,000,000 or greater than $10M but less than $20M, use allocated formula line 30 - 20,000,000 % 12. If combined unallocated business income (Schedule B, line 30) is 4.425% + (4.425% X ) = equal to or greater than $20M but less than $40M and combined allo- 20,000,000 cated business income (Schedule B, line 32a or 32b if used) is equal line 32a or 32b - 10,000,000 % to or greater than $10M but less than $20M, compute tax rates using 4.425% + (4.425% X ) = both formulas. Use the greater of the two computed tax rates 10,000,000 Enter the greater of the two computed tax rates: _________ % Tax Rate Computation For Certain Financial Corporations (see instructions) 13. Financial Corporations as defined in Administrative Code 9.00% Section 11-654(1)(e)(1)(i) *320102291* 320102291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT : _________________________________ EIN: ______________________ Page 11 Attach federal Form 851. Complete this schedule and attach New York State Form CT-50 or CT-51, unless they are not required. (See instructions) AFFILIATIONS SCHEDULE - See Instructions Part I Gener al Infor mation Corp. No. Name and address of corporation Employer Identification Number Common parent corporation 1. on federal return: 1. Designated Agent 2. on NYC-2A: 2. Affiliated 3. corporations: 3. 4. 4. 5. 5. 6. 6. 7. 7. 8. 8. 9. 9. .10 10. Part II Principal Business Activity, Voting Stock Infor mation, Etc. STOCKHOLDINGS AT BEGINNING OF YEAR Corp. number percent of percent Owned by No. Principal business activity (PBA) NAICS of voting of corporation shares power value number 1. Common parent corporation on federal return: 1. % % 2. Designated Agent on NYC-2A: 2. % % 3. Affiliated corporations: 3. % % 4. 4. % % 5. 5. % % 6. 6. % % 7. 7. % % 8. 8. % % 9. 9. % % 10. 10. %% *320112291* 320112291 |
Form NYC-2A - 2022 NAME OF DESIGNATED AGENT: _________________________________ EIN: ______________________ Page 12 Part III Entities Included in Combined Retur n (see below) Are any entities included in the Combined Business Corporation Tax return that were not included in the return for the prior period? YES n NO n Complete this schedule for each corporation included in the Combined Business Corporation Tax Return that (i) was not included in the Combined Business Corporation Tax Return for the prior tax period; or (ii) for which there has been any material change in the stock ownership or activity during the tax period covered by this report. Explain how the filing of a return on a separate basis distorts the corporationʼs activities, business, income or capital in New York City, including the nature of the business conducted by the corporation, the source and amount of its gross receipts and expenses and the portion of each derived from transac- tions with other included corporations. NAME OF CORPORATION EMPLOYER IDENTIFICATION NUMBER REASON(S) INCLUDED IN COMBINED BUSINESS CORPORATION TAX RETURN __________________________________________ ____________________________ _______________________________________________________________ __________________________________________ ____________________________ _______________________________________________________________ __________________________________________ ____________________________ _______________________________________________________________ __________________________________________ ____________________________ _______________________________________________________________ __________________________________________ ____________________________ _______________________________________________________________ __________________________________________ ____________________________ _______________________________________________________________ __________________________________________ ____________________________ _______________________________________________________________ __________________________________________ ____________________________ _______________________________________________________________ If additional space is required, please use this format on a separate sheet and attach to this page. Part IV Entities Not Included in Combined Retur n (see below) Are any entities excluded from the Combined Business Corporation Tax return that were included in the return for the prior period? YES n NO n Complete this schedule for each corporation excluded from the Combined Business Corporation Tax Return that (i) was included in the Combined Business Corporation Tax Return for the prior tax period; or (ii) for which there has been any material change in the stock ownership or activity during the tax period covered by this report. Explain the reason(s) for the exclusion of each corporation from the combined return, including a description of the nature of the business conducted by the corporation, the source and amount of its gross receipts and expenses and the portion of each derived from transactions with other included corporations. NAME OF CORPORATION EMPLOYER IDENTIFICATION NUMBER REASON(S) EXCLUDED FROM COMBINED BUSINESS CORPORATION TAX RETURN __________________________________________ ____________________________ ______________________________________________________________ __________________________________________ ____________________________ ______________________________________________________________ __________________________________________ ____________________________ ______________________________________________________________ __________________________________________ ____________________________ ______________________________________________________________ __________________________________________ ____________________________ ______________________________________________________________ __________________________________________ ____________________________ ______________________________________________________________ __________________________________________ ____________________________ ______________________________________________________________ __________________________________________ ____________________________ ______________________________________________________________ If additional space is required, please use this format on a separate sheet and attach to this page. *320122291* 320122291 |