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GENERAL 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-3L, NYC-3A, NYC-4S, or NYC-4S EZ, 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-4S n NYC-3L n NYC-3A n NYC-4S-EZ

DATE OF FINAL
DETERMINATION: n FEDERAL ____________ ____________ - ____________- n NEW YORK STATE ____________ ____________ - ____________-
COMPUTATION AND ALLOCATION COLUMN 1 COLUMN 2 COLUMN 3
OF ENTIRE NET INCOME Originally Reported/Adjusted Net Change Correct Amount
1. Business allocation percentage (from Form NYC-3L or
NYC-3A, Schedule H, line 7; if not allocating, enter 100%) _________________________________________________________________
2. Investment allocation percentage (from Form NYC-3L,
Schedule D, line 2, or Form NYC-3A Schedule D, line 5.
If filing Form NYC4S or NYC-4SEZ enter zero (“0”))....... _________________________________________________________________
3. Ordinary business income (loss)
(from Form NYC-ATT-S-CORP, line 1)....................... _________________________________________________________________
4. Ordinary business income plus total additions
(from Form NYC-ATT-S-CORP, line 14)..................... _________________________________________________________________
5. Total deductions from ordinary business income
(from Form NYC-ATT-S-CORP, line 21)..................... _________________________________________________________________
6. Federal taxable income (FTI) before net operating
loss (NOL) and special deductions (from Form NYC-3L,
NYC-3A, NYC-4S, or NYC-4SEZ, Schedule B, line 1) _________________________________________________________________
7. Federal taxable income plus NYC additions (from Form
NYC-3L or NYC-3A, Schedule B, line 8, Form NYC-4S,
Schedule B, line 5, or Form NYC-4SEZ, Schedule B, line 3) _________________________________________________________________
8. Total NYC deductions (from Form NYC-3L or NYC-3A,
Schedule B, line 17, or Form NYC-4S, Schedule B,
line 7; if filing Form NYC-4SEZ, enter the sum of
Schedule B, lines 4 and 5) .......................................... _________________________________________________________________
9. Entire net income (subtract line 8 from line 7)............. _________________________________________________________________
10. Entire net income after special adjustments (from
Form NYC-3L or Form-NYC-3A, Schedule B, line 18 or 19;
if filing Form NYC-4S or NYC-4SEZ, enter amount
from line 9, skip lines 11 through 14, and enter
zero (“0”) on line 15).................................................... _________________________________________________________________
11. Investment income before deduction of New York City
net operating loss apportioned to investment income
(from Form NYC-3L or NYC-3A, Schedule B, line 20g) _________________________________________________________________
12. New York City net operating loss deduction
(from Form NYC-3L or NYC-3A, Schedule B, line 11) _________________________________________________________________
13. New York City net operating loss deduction apportioned
to investment income (from Form NYC-NOLD-GCT,
Schedule B, line 5; see instructions to Form NYC-3A
or Form NYC-3L, Schedule B, line 21)........................ _________________________________________________________________
14. Investment income (subtract line 13 from line11)........ _________________________________________________________________
15. Investment income to be allocated (enter the amount
from line 14. If the amount on line 14 is greater than
the amount on line 9 or 10, enter the amount from line
9 or 10. If the amount from line 14 is a loss, enter zero (“0”)) _________________________________________________________________
16. Business income to be allocated (subtract line 15
from line 9 or 10) ........................................................ _________________________________________________________________
17. Allocated investment income (multiply line 15 by line 2) _________________________________________________________________
18. Allocated business income (multiply line 16 by line 1) _________________________________________________________________
19. Total allocated net income (line 17 plus line 18) ......... _________________________________________________________________
2022 GCT reporting worksheet

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GENERAL 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 (skip this section if filing Form NYC-4SEZ)

20. Total assets from federal return (from Form NYC-3L,
Schedule E, line 1, Column C, Form NYC-3A, Schedule E,
line 1, Column E, or Form NYC-4S, Schedule C, line 1,
Column C. If filing Form NYC-4SEZ, skip lines 20-33) ... _________________________________________________________________
21. Real property and marketable securities included in
line 20 (from Form NYC-3L, Schedule E, line 2,
Column C, Form NYC-3A, Schedule E, line 2, Column
E, or Form NYC-4S, Schedule C, line 2, Column C) . _________________________________________________________________
22. Subtract line 21 from line 20........................................ _________________________________________________________________
23. Real property and marketable securities at fair
market value (from Form NYC-3L, Schedule E, line 4,
Column C, Form NYC-3A, Schedule E, line 4, Column
E, or Form NYC-4S, Schedule C, line 4, Column C)... _________________________________________________________________
24. Adjusted total assets (add lines 22 and 23) ................ _________________________________________________________________
25. Total liabilities (from Form NYC-3L, Schedule E, line 6,
Column C, Form NYC-3A, Schedule E, line 6, Column
E, or Form NYC-4S, Schedule C, line 6, Column C)... _________________________________________________________________
26. Total capital (subtract line 25 from line 24) ................. _________________________________________________________________
27. Subsidiary capital (from Form NYC-3L, Schedule C,
line 1, Column E, or Form NYC-3A, Schedule C, line 3,
Column E; if filing Form NYC-4S enter zero (“0”))....... _________________________________________________________________
28. Business and investment capital (subtract line 27 from
line 26; see instructions to Form NYC-3L or Form NYC-3A,
Schedule E, line 9) ...................................................... _________________________________________________________________
29. Investment capital (from Form NYC-3L, Schedule D,
line 4; or from Form NYC-3A, Schedule D, line 7;
if filing Form NYC-4S enter zero (“0”)) ...................... _________________________________________________________________
30. Business capital (subtract line 29 from line 28) .......... _________________________________________________________________
31. Allocated investment capital (multiply line 2 by line 29;
if filing Form NYC-4S enter zero (“0”)) ....................... _________________________________________________________________
32. Allocated business capital (multiply line 1 by line 30) . _________________________________________________________________
33. Total allocated business and investment capital
(line 31 plus line 32) .................................................... _________________________________________________________________
COMPUTATION OF GENERAL CORPORATION TAX

34. Net income allocated to New York City (from line 19). _________________________________________________________________
35. Tax on net income base (multiply line 34 by
applicable tax rate of 8.85%)....................................... _________________________________________________________________
36. Total capital allocated to New York City (from line 33;
if filing Form NYC-4SEZ enter zero (“0”)).................... _________________________________________________________________
37. Tax on allocated capital (multiply line 36 by applicable
tax rate; see instructions to Forms NYC-3L or NYC-4S,
Schd. A, lines 2a and 2b, or instructions to Form NYC-3A,
Schd. A, line 2; if filing Form NYC-4SEZ enter zero (“0”)) _________________________________________________________________
38. Alternative tax base (from Form NYC-3L or NYC-3A,
Alternative Tax Schedule, Page 2, line 11, or Form
NYC-4S Instructions, Alternative Tax Worksheet,
Page 4, line 6; if filing Form NYC-4SEZ enter zero (“0”)) _________________________________________________________________
39. Alternative tax (multiply line 38 by applicable tax rate
of 8.85%; if filing Form NYC-4SEZ enter zero (“0”)) ... _________________________________________________________________

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GENERAL 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
40. NYC Receipts (from Form NYC-3L, Schedule H,
line 6, Column A, or Form NYC-3A, Schedule H,
line 6a, Column E; or see instructions to Form
NYC-4S, Schedule A, line 4, or NYC-4SEZ,
Schedule A, line 2) ...................................................... _________________________________________________________________
41. Minimum tax for reporting corporation (use line 40
amount to determine minimum tax by referencing the
table under the instructions to Form NYC-3L, NYC-3A,
or NYC-4S, Schedule A, line 4, or NYC-4SEZ,
Schedule A, line 2) ..................................................... _________________________________________________________________
42. Allocated subsidiary capital (from Form NYC-3L,
Schedule C, line 2, or from Form NYC-3A, Schedule C,
line 4, Column E; if this amount is less than zero,
enter zero; if filing Form NYC-4S or NYC-4SEZ
enter zero (“0”)) ........................................................... _________________________________________________________________
43. Tax on allocated subsidiary capital (multiply line 42
by applicable tax rate of 0.075%)................................ _________________________________________________________________
44. Tax (enter the amount from line 35, 37, 39, or 41,
whichever is largest, plus line 43) ............................... _________________________________________________________________
45. Minimum tax for taxpayer members of combined group
other than reporting corporation (from Form NYC-3A,
Schedule M, line 2) ...................................................... _________________________________________________________________
46. Total tax (line 44 plus line 45) ..................................... _________________________________________________________________
47. UBT paid credit (from Form NYC-3L, Schedule A, line 7,
or from Form NYC-3A, Schedule A, line 9; if filing
Form NYC-4S or NYC-4SEZ enter zero (“0”)) ............ _________________________________________________________________
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-3L, Schedule A, line 17a, Form NYC-3A, Schedule A,
line 19a, Form NYC-4S, Schedule A, line 11a, or Form NYC-4SEZ,
Schedule A, line 9a)................................................................................................ ___________________________________________
54. Additional charges (form Form NYC-3L, Schedule A, line 17b, Form NYC-3A,
Schedule A, line 19b, Form NYC-4S, Schedule A, line 11b, or Form NYC-4SEZ,
Schedule A, line 9b)................................................................................................ ___________________________________________
55. Total amount due (add lines 51, 53, and 54) .......................................................... ___________________________________________
56. Refund due (enter amount from line 52 above) ...................................................... ___________________________________________

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GENERAL 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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