NEW YORK CITY DEPARTMENT OF FINANCE 
                                                           
            ®             RELOCATION AND EMPLOYMENT ASSISTANCE PROGRAM (REAP)
                          APPLICATION FOR CERTIFICATE OF ELIGIBILITY FOR REAP BENEFITS 
                                                           
                          APPLIED TO UNINCORPORATED BUSINESS TAX, GENERAL CORPORATION TAX,  
                          BUSINESS CORPORATION TAX, BANKING CORPORATION TAX, OR UTILITY TAX

PART I:  APPLICANT AND SITE INFORMATION

 SECTION A: APPLICANT INFORMATION
APPLICANT’S COMPANY NAME: 
 
CONTACT PERSON: 
 
                                                                     DATE STAMP
 
ADDRESS: 
 
CITY/STATE:                     ZIP CODE:                            SOCIAL SECURITY NUMBER: 
                                                                                                  
MAIN BUSINESS ACTIVITY: 
                                                                                                 OR 
                                                                     EMPLOYER IDENTIFICATION NUMBER:
 
TELEPHONE NUMBER: 

 SECTION B: ORIGINAL SITE INFORMATION
 
Have you conducted substantial business operations at one or more business locations outside 
of New York City or in the borough of Manhattan, south of the center line of 96th Street, for at 
least 24 consecutive months immediately preceding the taxable year of the relocation with 
respect to which this application is made? .............................................................................................. q YES q NO 
 
If “YES,” complete the following schedule for the locations, and attach copies of your federal tax returns for the two years 
immediately preceding the taxable year of the relocation. 
 
            STREET        CITY AND                        NATURE OF  NUMBER OF                                                             DATES AT  
            ADDRESS       STATE                           ACTIVITIES EMPLOYEES                                                             LOCATION
 
REAP  Rev. 02/08/2021                                                                     Visit Finance at nyc.gov/finance

Application for Certificate of Eligibility for REAP Benefits                                                                                Page 2

 SECTION C: RELOCATION SITE INFORMATION
 You may complete and submit a REAP application for an anticipated relocation, even if all the requested informa-
 tion is not yet available.
 
1. On or after May 27, 1987, did you relocate to premises within New York City that are not 
 located south of the center line of 96th Street in the borough of Manhattan? ...............................                         q YES q NO 
 
 If “YES,” provide (a) the borough, block and lot number, the address of the premises you relocated to, and submit                          one 
 of the following: a copy of the lease for the premises, a copy of the contract to purchase the premises, or a copy of the 
 deed if you own the premises; AND (b) a brief description of the relocated business operations. 
 
 a. BOROUGH:                                                 BLOCK:                          LOT:  
     
     ADDRESS:                                                  
 
 b.  DESCRIPTION OF RELOCATED BUSINESS OPERATIONS            :
 
2. Do your activities, at the relocation premises, consist predominantly of any of the following: 
  
 a. The retail sale (other than through the mail, by phone, or by means of the Internet) of 
     tangible personal property to any person, for any purpose unrelated to the trade 
     or business of such person?  ................................................................................................... q YES q NO 
  
 b. The sale of services to individuals that generally involve the physical, mental, and/or 
     spiritual care of such individuals or the physical care of the personal property of  
     any person unrelated to the trade or business  of such person? ............................................                      q YES q NO 
  
 c.  The provision of retail banking services?.................................................................................       q YES q NO 
  
 d. The lodging of guests at a building or portion thereof that is regularly used and kept 
     open for such services, including an apartment hotel, a motel, or boarding house or club? ..                                     q YES q NO 
  
 IF YOU CHECKED “YES” TO ANY ITEM IN QUESTION 2, YOU DO NOT MEET THE 
 REAP ELIGIBILITY CRITERIA. 
 
3. a. Did you relocate on or after July 1, 2003?...............................................................................       q YES q NO 
 
 b. Do you own the premises to which you relocated, or if you lease the premises, does 
     the term of the lease extend to a date at least three years after the relocation date and 
     the lease commencement date? ..............................................................................................      q YES q NO 
 
 c.  On or after July 1, 2003, were expenditures in excess of $25 per square foot made 
     for improvements to the premises?..........................................................................................      q YES q NO 
 
 IF YOU ANSWERED “YES” TO 3a, 3b, AND 3c. DO NOT COMPLETE QUESTION 4.   
  
 IF YOU ANSWERED “NO” TO ANY PART OF QUESTION 3, YOU MUST 
 COMPLETE QUESTION 4. 
 
4.  a. Do the premises to which you have relocated fit any of the following five categories? 
 
     (1) Premises are wholly contained in real property that is eligible to receive 
     benefits under the City’s Industrial and Commercial Abatement Program (ICAP)?..........                                          q YES q NO 
      
     If YES, submit a copy of the lease and the ICAP Preliminary Certificate of Eligibility. 

Application for Certificate of Eligibility for REAP Benefits                                                                             Page 3

 SECTION C - RELOCATION SITE INFORMATION - Continued
  
 (2) Premises are wholly contained or situated on real property that has been 
  leased from the New York City Industrial Development Agency? .....................................                             q YES q NO 
  
  If YES, submit a copy of the lease.                                                                                             
  
 (3) Premises are wholly contained in or situated on real property that is owned 
  by the City of New York? ...................................................................................................   q YES q NO 
  
  If YES, submit a copy of the lease. 
 
 (4) Premises are wholly contained or situated on real property that is owned 
  by the Port Authority or the New York State Urban Development Corporation 
  or a subsidiary thereof? ..................................................................................................... q YES q NO 
  
   If YES, submit a copy of the lease. 
  
 (5) Premises are wholly contained in or situated on real property that would be 
  eligible to receive benefits pursuant to the City’s ICAP Program, except that such 
  property is exempt from real property taxation?................................................................                q YES q NO 
  
  If YES, submit a copy of the lease and the ICAP Preliminary Certificate of Eligibility. 
  
4.  b. (1) Were the premises to which you relocated improved by construction or renovation? .....                                q YES q NO 
 
 (2) Answer this question only if you checked Question 4a (2):  
   
  Was such construction or renovation made with the approval of  
  the NYC Industrial Development Agency? ........................................................................                q YES q NO 
   
 (3) Answer this question only if you checked Question 4a (3): 
   
  Was such construction or renovation made with the approval of your lease in 
  accordance with the NYC Charter? ...................................................................................           q YES q NO 
   
 (4) Have there been expenditures in excess of 50% of the property’s assessed  
  value (or, in the case of industrial property, in excess of 25%) for improvements  
  to the real property in which your premises are located?  (The cost of the  
  improvements must be calculated as a proportion of assessed value for the tax  
  year in which the improvements began.)...........................................................................              q YES q NO 
   
 (5) Were such expenditures made within 36 months, or, if the expenditures were in 
  excess of $50 million, were they made within 72 months from the beginning of 
  the renovations or construction?........................................................................................       q YES q NO 
   
  IF YOU ANSWER YES TO ANY QUESTION IN 4b, YOU MUST SUBMIT COPIES 
  OF INVOICES AND CANCELED CHECKS TO DOCUMENT EXPENDITURES. 
  ATTACH A RIDER.

Application for Certificate of Eligibility for REAP Benefits                                           Page 4

PART II:  CALCULATION AND CERTIFICATION

SECTION A: CALCULATION OF BASE YEAR NUMBERS 
 
 Before completing Part II, read the Definition of Terms included with this application.  If this is not your first relo-
 cation, use the number certified for your first relocation for #1 and #3 below.
 
#1 BASE AGGREGATE EMPLOYMENT SHARES FOR THE AREA (BAESA)                                      
(Attach schedule showing calculation)                                                         
 
This number is the sum of the aggregate employment shares maintained 
by the eligible business inside the eligible area in the taxable year                 NUMBER OF SHARES 
immediately preceding the taxable year of relocation. 
 
#2 BASE AGGREGATE EMPLOYMENT SHARES FOR THE PREMISES (BAESP)                                  
(Attach schedule showing calculation) 
                                                                                              
This number is the sum of the aggregate employment shares maintained by the  
eligible business in a particular premises in the taxable year immediately preceding  NUMBER OF SHARES  
the taxable year of relocation to such particular premises. 
 
#3 BASE AGGREGATE EMPLOYMENT SHARES OUTSIDE THE AREA (BAESO)                                  
(Attach schedule showing calculation) 
                                                                                              
This number is the sum of the aggregate employment shares maintained by the  
eligible business outside the eligible area in the taxable year immediately preceding NUMBER OF SHARES  
the taxable year of the relocation by such eligible business. 
 
#4: BASE AGGREGATE EMPLOYMENT SHARES IN ELIGIBLE LOWER  
                                                                                              
MANHATTAN AREA (BAESELM) 
(Attach schedule showing calculation)                                                         
 
This number is the sum of the aggregate employment shares maintained by               NUMBER OF SHARES  
the eligible business in the eligible Lower Manhattan area in the taxable year 
immediately preceding the taxable year of the relocation by such eligible business.

 SECTION B: REAP CERTIFICATION
 
I hereby certify that the information furnished with or in this application is, to the best of my knowledge and 
belief, true, correct and complete.     

__________________________________________________________________________________________________________________________ 
  Print Name and Title of Applicant, Partner or Corporate Officer 

 ________________________________________________________________________      ________________________________________ 
  Signature                                                                    Date

                                                             MAIL TO: 
                                        NYC DEPARTMENT OF FINANCE 
                       BUSINESS AND EXCISE TAX REFUND UNIT - REAP GROUP 
                          59 MAIDEN LANE, 20TH FLOOR, NEW YORK, NY 10038

Upon receipt and review of a complete application, including all required schedules and documents, Finance 
will issue a Certificate of Eligibility to the applicant.  In order to claim REAP benefits, you must submit an 
annual computation of aggregate employment shares maintained by the eligible business, every year.  
Finance will issue an annual certification, which must be attached to your applicable business tax return.

Application for Certificate of Eligibility for REAP Benefits                                              Page 5 

 DEFINITION OF TERMS

1. Employment Shares:    The term "employment                 area if at least 15 but fewer than 35 hours of labor 
 share" means, with respect to each employee,                 for compensation are either performed in the eligi-
 partner or sole proprietor of an eligible business,          ble area or are attributable to particular premises in 
 the sum of:                                                  the eligible area. 
                                                              
 a) the number of full-time work weeks worked by              Hours in excess of 35 worked by an eligible work-
    such employee, partner or sole proprietor dur-            er during a work week cannot be carried over and 
    ing the eligible business' taxable year divided by        counted during any other work week.   All hours 
    the number of weeks in the taxable year, and              which are not attributable to the eligible area are 
                                                              attributable outside the eligible area. 
 b) the number of part-time work weeks worked by              
    such employee, partner or sole proprietor dur-            In the case of a worker who works part of the 
    ing the eligible business' taxable year divided by        week within and part of the week without a par-
    an amount equal to twice the number of weeks              ticular premises,  hours are attributable to such 
    in the taxable year.                                      particular premises as follows: 
                                                               
2. Employee:      The term "employee" includes any            a) If the worker spends substantially all of his or 
 individual where the existing relationship between              her time at a particular premises, all hours are 
 that individual and the eligible business is that of            attributed to such premises. 
 employer and employee.   Generally, an employer-              
 employee relationship exists when the eligible               b) If the worker does not spend substantially all of 
 business has the right to control and direct the indi-          his or her time at a particular premises, all hours 
 vidual not only as to the result to be accomplished             are nonetheless attributable to such premises if 
 but also as to the means by which such result is to             the worker is present at such premises at the 
 be accomplished.  If the relationship of employer-              beginning or end of each work day and all of the 
 employee exists, the designation or description of              worker’s time spent outside of such premises 
 the relationship is immaterial.  Directors of a cor-            relates primarily to business operations carried 
 poration in their capacity as directors are not                 on at such premises, provided that hours 
 employees of an eligible business.  Directors of a              worked at particular premises cannot be attrib-
 corporation may be considered employees if, in                  uted, by reason of this subparagraph, to anoth-
 addition to serving in the capacity of directors, they          er particular premises maintained by the same 
 serve in the capacity of employees.                             eligible business.  If an eligible business has 
                                                                 both eligible and non-eligible premises in the 
Hereafter, the term “eligible worker”, shall be used to          same building, hours worked at the non-eligible 
refer to an employee, partner or sole proprietor of the          premises cannot be attributed, by reason of this 
eligible business.                                               subparagraph, to the eligible premises. 
                                                               
3.  Work Week:  The term "work week" means a peri-            c) If neither (a) nor (b) applies, only hours worked 
 od of seven or fewer successive days, beginning                 at a particular premises are attributable to such 
 with a specified day, which the eligible business               premises. Time not actually worked by a worker 
 has adopted and regularly utilizes as its work                  due to vacation, sick leave or other leave may 
 week.                                                           nevertheless be counted as time worked by that 
                                                                 worker,  provided: 
 A full-time work week is a work week during which             
 an eligible worker has performed at least 35 hours              i)  such vacation, sick leave or other leave time 
 of labor for compensation.  A full-time work week is                is granted pursuant to an established policy 
 attributable to the eligible area if at least 35 hours              of the eligible business which is applied uni-
 of labor for compensation are either performed in                   formly to all workers of the business or to all 
 the eligible area or are attributable to particular                 workers within a specific class, and 
 premises in the eligible area.                                   
                                                                 ii) the worker continues to receive his or her 
 A part-time work week is a work week during which                   regular rate of pay during such vacation, 
 an eligible worker has performed at least 15 but                    sick leave or other leave. 
 fewer  than 35 hours of labor for compensation.  A               
 part-time work week is attributable to the eligible          

Application for Certificate of Eligibility for REAP Benefits                                                   Page 6 

 DEFINITION OF TERMS - Continued

Such time shall be attributed to the eligible area and        4.  Aggregate Employment Shares:       The term 
the eligible premises in the same proportion as the              "aggregate employment shares" means the sum of 
number of work weeks actually worked by a worker                 all employment shares maintained by an eligible 
attributable to the eligible area and eligible premises          business in a taxable year. 
bears to the total number of work weeks actually               
worked by the worker in the taxable year in question.         5. Eligible Area: The term "eligible area" means that 
Terminal leave preceding the termination of an work-             the area of the City excluding that area in the bor-
er’s employment may not be counted as time worked                ough of Manhattan lying south of the center line of 
by the worker.  A work week which begins in one tax-             96th Street. 
able year and ends in the following taxable year shall         
be treated as a work week in the taxable year in which        6.  Particular Premises:  The term "particular premis-
it ends.                                                         es"  means all premises occupied by an eligible 
                                                                 business within a single building, except that if 
NOTE: It shall be within the discretion of the                   there are eligible and non-eligible premises in the 
Commissioner to determine whether hours worked by                same building, such eligible and non-eligible prem-
a worker outside of eligible premises maintained by              ises constitute separate particular premises. 
the eligible business have been fairly apportioned             
within and without the eligible area, and within and          7.  Taxable Year:  The term "taxable year" refers to the 
without the eligible premises.                                   taxpayer's taxable year for the General Corporation 
                                                                 Tax, the Unincorporated Business  Tax or the 
In the case of an eligible worker with work weeks                Banking Corporation Tax (whichever is applicable) 
both within and without the eligible area in a given             provided, however in the case of a taxpayer subject 
taxable year, the employment shares maintained by                to the Utility Tax, “taxable year” refers to the calen-
the eligible business within the eligible area with              dar year. 
respect to the worker shall be the sum of:                     
                                                              8. Eligible Lower Manhattan Area:  The term refers 
a) the number of full-time work weeks worked by such             to the area in Manhattan lying south of a line that 
   worker during the eligible business' taxable year             runs from the intersection of the Hudson River and 
   attributable to the eligible area divided by the num-         the Holland  Tunnel, running north along West 
   ber of weeks in the taxable year, and                         Avenue to the intersection of Clarkson Street, then 
                                                                 running east along the center line of Clarkson 
b) the number of part-time work weeks worked by                  Street to the intersection of Washington Street, and 
   such worker during the eligible business' taxable             south along the center line of Washington Street, to 
   year attributable to the eligible area divided by an          the intersection of West Houston Street, and east 
   amount equal to twice the number of weeks in the              along the center line of West Houston Street, then, 
   taxable year.                                                 at the intersection of the Avenue of the Americas, 
                                                                 continuing east along the center line of East 
In the case of an eligible worker with work weeks                Houston Street to the easterly bank of the East 
both within and without the eligible premises in a               River.
given taxable year, the employment shares main-
tained by the eligible business within the eligible prem-
ises with respect to the worker shall be the sum of: 
 
a) the number of full-time work weeks worked by such 
   worker during the eligible business' taxable year 
   attributable to the eligible premises divided by the 
   number of weeks in the taxable year, and 
 
b) the number of part-time work weeks worked by 
   such worker during the eligible business' taxable 
   year attributable to the eligible premises divided by 
   an amount equal to twice the number of weeks in 
   the taxable year.