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                                                            NET OPERATING LOSS DEDUCTION (NOLD)
                                   -2.4 
                                                            You MUST attach this form to Form NYC-2 or NYC-2A each tax year
                                                            For Calendar Year 2022 or Fiscal Year Beginning _______________________, 2022 and ending _____________________________
                          Name as shown on NYC-2 or NYC-2A:                                                                                                        Employer Identification Number 
                                                                                                                          
                         A. Were there any special federal Net Operating Loss elections?..............................................................................................  n YES     n   NO 
                          
                         B. NYC-2A filers:  Have there been any changes in the composition of the group of corporations included in this Combined Business 
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                            Corporation Tax Return from the prior tax period?  If "YES," please complete Schedules B and C.  (See instructions)............  n                            YES     n   NO 
                          
                         C. Are you making an election to waive the carryback period for NOLs generated in the current tax period? ..........................  n                          YES     n   NO 

 SCHEDULE A - COMPUTATION OF CURRENT NYC NET OPERATING LOSS DEDUCTION (NOLD)
1.   Multiply Form NYC-2 or NYC-2A, Schedule B, line 34 by your appropriate business income base 
     tax rate for the current year from Schedule H, Determination of Tax Rate in Form NYC-2 or NYC-2A (see instr.) .... 1.                                             ______________________________ 
2.   Enter the greater of the capital base tax or the fixed dollar minimum tax for the current tax year 
     (from Form NYC-2 or NYC-2A, Schedule A, line 2 or 3) .............................................................................. 2.                            ______________________________ 
 
 3.  Subtract line 2 from line 1.  If less than zero, enter "0"  (see instructions)  ..................................................                            3.  ______________________________ 
4.   NOLD that is required to be utilized, if available (divide line 3 by the same 
     business income base tax rate used for line 1; do not enter less than zero) ............................................... 4.                                    ______________________________ 
Computation of net operating loss (NOL) to be used (see instructions) 
 5a. NOL carryforward from prior year’s Form NYC-2.4.............................................5a.                 _____________________________ 
5b.  NOL carryforwards from new members who entered the group  
     during the current tax year ............................................................................ 5b.    _____________________________ 
 
5c.  NOL carryback ............................................................................................. 5c. _____________________________ 
 
5d.  Subtotal (add lines 5a, 5b and 5c) .................................................................................................................. 5d. ______________________________ 
 
5e.  NOLs carryforwards that have expired  ......................................................... 5e.             _____________________________ 
 
5f.  NOL carryforwards unavailable for use in the current tax year ........................ 5f.                      _____________________________ 

5g.  Add lines 5e and 5f    .......................................................................................................................................5g. ______________________________ 
5h.  Total of NOLs available to be used in the current tax year (subtract line 5g from line                          5d) .................................5h.          ______________________________ 

6.   NOLs to be used in the current tax year  ....................................................               6. 
Computation of NOL carryforward (see instructions) 
 7a. NOL incurred in the current tax year ........................................................................................................... 7a.              ______________________________ 
 7b. Net NOLs available (add lines 5h, 5f and 7a).............................................................................................. 7b.                    ______________________________ 
7c.  NOL carryforwards from members who left the group  
     during the current tax year ............................................................................ 7c.    _____________________________ 
 
7d.  Add lines 6 and 7c ......................................................................................................................................... 7d. ______________________________ 
 
7e.  NOL available to be carried forward (subtract line 7d from 7b) .........................................................................                     7e. ______________________________ 
 SCHEDULE B - FORM NYC-2A FILERS ONLY: ENTITIES NOT INCLUDED IN PRIOR COMBINED RETURN
 Are any entities included in the Combined Business Corporation Tax Return that were not included in the return for the prior period?                                          n YES          n    NO
 Complete this schedule for each corporation included in the Combined Business Corporation Tax Return that was not included in the 
 Combined Business Corporation Tax Return for the prior tax period. 
                    ABCDEFG 
                    Name              Employer              NOL available      Beginning date                        Ending date Reason(s) INCLUDED                                       Subject to 
                    of             Identification           at the beginning   of this tax period  of this tax period                                              in combined                    IRC 
     corporation                      Number                of this tax period (mm-dd-yy)                            (mm-dd-yy)  business corporation tax return                          §§381-384 
_____________________________________________________________________________________________________________________________________________or SRLY 
_____________________________________________________________________________________________________________________________________________n 
_____________________________________________________________________________________________________________________________________________n 
_____________________________________________________________________________________________________________________________________________n 
_____________________________________________________________________________________________________________________________________________n 
_____________________________________________________________________________________________________________________________________________n 
_____________________________________________________________________________________________________________________________________________n
                            If additional space is required, please use this format on a separate sheet and attach to this page.
31612291                                                                                                                                                                                  NYC-2.4 - 2022



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Form NYC-2.4 - 2022  NAME: ______________________________________        EIN:       __________________________________ Page 2

 SCHEDULE C - FORM NYC-2A FILERS ONLY:  ENTITIES NO LONGER INCLUDED IN COMBINED GROUP (See Instructions)

 Are there any entities in the combined group for which this will be the last tax period of inclusion in the group?      n YES     n   NO
  Complete this schedule for each corporation included in the combined group for any part of the group’s current tax period that are no 
  longer part of the combined group as of the beginning of the combined group’s subsequent tax period.  
                                                                         Former Member's Tax Period  
                                                                         in Combined Group 
           ABCDEF 
           Name of        Employer Identification NOL available upon     Beginning date Ending date     Reason(s) EXCLUDED from combined  
____________________________________________________________________________________________________________________________________________corporation Number leaving combined group (mm-dd-yy) (mm-dd-yy) business corporation tax return 
____________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________ 
____________________________________________________________________________________________________________________________________________ 
____________________________________________________________________________________________________________________________________________ 
____________________________________________________________________________________________________________________________________________ 
                     If additional space is required, please use this format on a separate sheet and attach to this page.

 SCHEDULE D - NYC NET OPERATING LOSS DEDUCTION SCHEDULE (NOLD)
   APPLICABLE        COLUMN A - COLUMN B -                COLUMN C -     COLUMN D -        COLUMN E -                      COLUMN F - 
   YEAR              Tax        Amount from               NYC Net        NYC Net           NYC Net                         NYC Net 
                     Year       NYC-2A or NYC-2,          Operating Loss Operating Loss    Operating Loss                Operating Loss 
                                Sch. B, line 34           Generated      Utilized                    Expired               Remaining
  _______________________________________________________________________________________________________________________________________________________________                                                                            
1._______________________________________________________________________________________________________________________________________________________________19th preceding yr  
2._______________________________________________________________________________________________________________________________________________________________18th preceding yr 
3._______________________________________________________________________________________________________________________________________________________________17th preceding yr 
4._______________________________________________________________________________________________________________________________________________________________16th preceding yr 
5._______________________________________________________________________________________________________________________________________________________________15th preceding yr 
6._______________________________________________________________________________________________________________________________________________________________14th preceding yr 
7._______________________________________________________________________________________________________________________________________________________________13th preceding yr 
8._______________________________________________________________________________________________________________________________________________________________12th preceding yr 
9._______________________________________________________________________________________________________________________________________________________________11th preceding yr 
10._______________________________________________________________________________________________________________________________________________________________10th preceding yr 
11._______________________________________________________________________________________________________________________________________________________________9th preceding yr  
12._______________________________________________________________________________________________________________________________________________________________8th preceding yr  
13._______________________________________________________________________________________________________________________________________________________________7th preceding yr  
14._______________________________________________________________________________________________________________________________________________________________6th preceding yr  
15._______________________________________________________________________________________________________________________________________________________________5th preceding yr  
16._______________________________________________________________________________________________________________________________________________________________4th preceding yr  
17._______________________________________________________________________________________________________________________________________________________________3rd preceding yr   
18._______________________________________________________________________________________________________________________________________________________________2nd preceding  yr 
19._______________________________________________________________________________________________________________________________________________________________1st preceding yr   
20._______________________________________________________________________________________________________________________________________________________________Current year 

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