Instructions for Form NYC-2ATMCombined Business Corporation Tax Return for fiscal years beginning in 2017 or for calendar year 2017Hi g h l i g h t sDepartment of Financeof Recent Tax Law Changes for Business CorporationsSection 21of part Q of Chapter 60 of the Laws of 2016 amended subdivision 1 of section 11-655 of the Administrative Code of the City of New York (“Administrative Code”) to provide for tax years beginning on orafter January 1, 2016, calendar year taxpayers are required to file tax reports for such year on or before April15 of the following year, instead of March 15 of the following year, and the fiscal year taxpayers must filetax reports for such fiscal year within 3 and one-half months of the close of the fiscal year instead of 2 andone-half months of the close of the fiscal year.However, for the above tax years, calendar year taxpayers must still make the first tax payment (“MandatoryFirst Installment or “MFI”) for the following tax year on or before March 15 of that following year and fiscal year taxpayers must still make their first tax payment for the following fiscal year within two and one-halfmonths of the close of the fiscal year, if these first payments are required. The MFI is now equal to 25 percent of the tax for the second preceding tax year for which the payment must be made and is required if thetax for such second preceding tax year exceeded 1,000. See Administrative Code section 11-658, subdivision 1, as amended by section 22 of part Q of Chapter 60 of the Laws of 2016 . Taxpayers should file the newForm NYC-300 (Mandatory First Installment (MFI) By Business C Corporations) for this purpose.For taxable years beginning on or after January 1, 2015, federal or state tax base changes should be reported on anAmended Return. See Finance Memorandum 17-5, “Reporting Federal or State Changes” for more information.A new beer production credit is available to eligible taxpayers. See Administrative Code section 11-654(22) asadded by Section 3 of Chapter 333 of the Laws of 2016.GENERAL INFORMATIONA new Subchapter 3-A (“Subchapter 3A”) of Chapter 6 of Title 11 of the Administrative Code of the City of NewYork (the “Ad. Code”) will apply to taxyears starting on or after January 1, 2015.This new subchapter applies to corporations that were previously subject to theGeneral Corporation Tax (“GCT”), Subchapter 2 of Chapter 6 of Title 11 of theCode, and the Banking Corporation Tax,Subchapter 3 of Title 11 of the Code, except that it does not apply to any corporation that is an S corporation, orqualified subchapter S subsidiary, undersubchapter S of the Internal RevenueCode of 1986 (“IRC”), as amended (collectively,“S Corporations”). S corporations continue to be subject to tax underthe GCT and Banking Corporation Tax.Corporations subject to the new Subchapter 3-A, Business Corporation Tax,must file Form NYC-2 unless they are required or permitted to file as members ofa combined group, in which case theywould be included on this form.chapter S subsidiaries. For additional requirements see the instructions to thoseforms. An S corporation may not be included in this return.If subject to GCT, an S corporation mustfile a GCT return (generally Form NYC4S, Form NYC-4S-EZ or Form NYC-3L).If subject to Bank Tax, an S corporationmust file a Banking Corporation Tax return (generally Form NYC-1). Under certain limited circumstances, an Scorporation may be permitted or requiredto file a combined return (Form NYC-3Afor GCT or Form NYC-1A for Bank Tax,whichever is applicable). See, e.g., Finance Memorandum 99-3, New York CityTax Treatment of Federal S Elections byBanking Corporations and Qualified Subchapter S Subsidiaries” for informationregarding the treatment of qualified sub-For tax years beginning on or after January 1, 2015, including short periods, allfederal C corporations subject to taxunder Subchapter 3-A (including thosecorporations formerly subject to the BankTax) must file using the following returns, as applicable:S CORPORATIONSCorporate Tax Filing Requirements Form NYC-2, Business CorporationTax ReturnForm NYC-2A, Business Corporation Combined Tax Return. Whenfiling Form NYC-2A,Form NYC-2A/BC, Member’s De-
Instructions for Form NYC-2A - 2017tail Report, Filed by a CorporationIncluded in a Combined BusinessTax Return, must be filed by eachmember of the combined group, except for the designated agent, including non-taxpayer members,beginning on or after January 1,2015.Any return filed on an incorrect form, oron a form for the wrong year, may not beprocessed and will not be consideredtimely filed. As a result, penalties and interest may be incurred. Use this tax return for calendar year 2015, fiscal yearsthat begin in 2015 and end in 2016, andtax years of less than 12 months thatbegin on or after January 1, 2015, but before January 1, 2016. If you have a taxyear of less than 12 months that beginsand ends in 2016 and the 2016 return isnot yet available at the time you are required to file the return, you must file anextension request to file the short periodreturn and wait for the 2016 return.Taxpayers using a 52-53 week year – Ataxpayer who reports on the basis of a 5253 week accounting period for federal income tax purposes may report on thesame basis for Business Corporation Taxpurposes. If a 52-53 week accounting period begins within seven days from thefirst day of any calendar month, the taxyear is deemed to begin on the first day ofthat calendar month. If a 52-53 week accounting period ends within seven daysfrom the last day of any calendar month,the tax period will be deemed to end onthe last day of the calendar month.Corporations Subject to Tax underSubchapter 3-ACORPORATION DEFINEDAny entity that is an association taxableas a corporation for federal income taxpurposes pursuant to IRC §7701(a)(3) istreated as a corporation for City tax purposes including an unincorporated entitythat elects to be taxable as a corporation.Unincorporated entities that are taxableunder the Business Corporation Tax arenot subject to the Unincorporated Business Tax. Eligible entities having a singleowner disregarded as a separate entityunder the “check-the-box” rules andPage 2treated as either a sole proprietorship or abranch for federal tax purposes will besimilarly treated for City tax purposes.See Finance Memorandum 99-1 for additional information.Corporations Required to File a Business Corporation Tax ReturnCorporations, other than S corporations,doing business, employing capital, owning or leasing property or maintaining anoffice in the City are required to file aBusiness Corporation Tax return. Pursuant to section 21 of Chapter 201 of theLaws of 2009, for tax years beginning onor after January 1, 2011, the Banking Corporation Tax was amended to provide criteria by which banking corporations,engaged in the business of credit cardtransactions and not otherwise doing business in New York City, would be subjectto tax if they met certain criteria, regarding credit card customers or merchantcustomer contracts in the City. Some ofthese criteria were carried over and incorporated into the Business CorporationTax. Pursuant to these criteria, a corporation is doing business in the City if (1) ithas issued credit cards (bank, credit,travel and entertainment) to one thousandor more customers who have a mailingaddress in the City as of the last day of itstaxable year and (2) it has merchant customer contracts with merchants and thetotal number of locations covered bythose contracts equals one thousand ormore locations in the City to whom thecorporation remitted payment for creditcard transactions during the taxable year,or (3) the sum of the number of customersdescribed in (1) plus the number of locations covered by its contracts describe in(2) equals one thousand or more.property or maintaining an office inNew York City, then a corporationthat is a limited partner of that partnership may be subject to tax pursuant to the regulations promulgatedby the Commissioner of Finance. See19 RCNY §11-06.An LLC or LLP that is treated as apartnership for federal income taxpurposes will be treated as a partnership for New York City tax purposes. Corporate Partners If a partnership is doing business,employing capital, owning or leasingproperty, or maintaining an office, orderiving receipts from activity inNew York City, then a corporationthat is a general partner in that partnership is subject to tax and must fileForm NYC-2.If a partnership is doing business,employing capital, owning or leasing A corporation shall not be deemed tobe doing business, employing capital,owning or leasing property, or maintaining an office in the City by reasonof:The maintenance of cash balanceswith banks or trust companies in theCity;The ownership of shares of stock orsecurities kept in the City if kept in asafe deposit box, safe, vault, or otherreceptacle rented for the purpose, ifpledged as collateral security, or ifdeposited with one or more banks ortrust companies, or with brokers whoare members of a recognized securityexchange, in safekeeping or custodyaccounts;The taking of any action by any suchbank or trust company or broker,which is incidental to the renderingof safekeeping or custodian service tothe corporation;The maintenance of an office in thiscity by one or more officers or directors of the corporation who are notemployees of the corporation if thecorporation otherwise is not doingbusiness in the City, and does not employ capital or own or lease propertyin the City;The keeping of books or records of acorporation in the City if such booksand records are not kept by employees of the corporation and the corporation does not otherwise dobusiness, employ capital, own orlease property, or maintain an officein the City; or
Instructions for Form NYC-2A - 2017Any combination of the activitieslisted above.All business corporations subject totax under Subchapter 3-A must fileBusiness Corporation Tax returnsusing Form NYC-2, unless such corporations are required or permitted tofile as members of a combined group.Alien corporations – An alien corporation (a corporation organized under thelaws of a country, or any political subdivision thereof, other than the UnitedStates, or organized under the laws of apossession, territory or commonwealth ofthe United States) is not deemed to bedoing business, employing capital, owning or leasing property, maintaining anoffice, or deriving receipts from activity,in this city if its activities in this city arelimited solely to: investing or trading in stocks and securities for its own account per IRCsection 864(b)(2)(A)(ii);investing or trading in commoditiesfor its own account per IRC section864(b)(2)(B)(ii); or A corporation required to file a combinedreturn also includes (§11-654.3(2)(b)): Under Administrative Code Section 11654.3, a taxpayer: which owns or controls, either directly or indirectly, more than 50% ofthe voting power of the capital stockof one or more other corporations; ormore than 50% of the voting power ofthe capital stock of such taxpayer isowned or controlled, either directly orindirectly, by another corporation; ora captive real estate investment trust(REIT) (as defined in section 11601(12)) or captive regulated investment company (RIC) (as defined in§11-601(13));a combinable captive insurance company (as defined in section 11652(12)); andan alien corporation that satisfies theconditions in section 11-654.3(2)(a)(see above for such conditions), ifsuch corporation is treated, under anyprovision of the IRC, as a domesticcorporation as defined in IRC section7701, or has effectively connected income pursuant to Ad. Code section 11652(8) introductory paragraph (iii).A corporation required or permitted tofile a combined return does not include(§11-654.3(2)(c)):Who Must File a Combined Return that is engaged in a unitary businesswith such other corporations;must file a combined return with thoseother corporations.any combination of the above two activities.An alien corporation that under any provision of the IRC is not treated as a domestic corporation as defined under IRCsection 7701 and has no effectively connected income for the tax year will not besubject to tax under the Business Corporation Tax for that tax year. Ad. Code section 11-652(8) introductory paragraph (iii).more than 50% of the voting powerof the capital stock of such taxpayer,and the capital stock of one or moreother corporations, is owned or controlled, directly or indirectly, by thesame interests; and a corporation that is taxable, or wouldbe taxable if subject to tax, under theGeneral Corporation Tax or the Utility Tax (except for a vendor of utilityservices that is taxable under both theNew York City Utility Tax and Subchapter 3-A) or would have been taxable as an insurance corporationunder the former Part IV, Title R,Chapter 46 of the NYC Administrative Code as in effect on June 30,1974;a REIT that is not a captive REIT;a RIC that is not a captive RIC; or Page 3an alien corporation that, under anyprovision of the IRC, is not treated asa domestic corporation as defined inIRC section 7701 and has no effectively connected income for the taxyear pursuant to Ad. Code section 11652(8) introductory paragraph (iii).If a corporation is subject to tax underSubchapter 3-A solely as a result of itsownership of a limited partner interest ina limited partnership, or its membershipinterest that is equated to the interest of alimited partner, in an LLC that is beingtreated as a partnership for federal income tax purposes, that is doing business, employing capital, owning orleasing property, maintaining an office,or deriving receipts from activity, in thiscity, and none of the corporation’s relatedcorporations are subject to tax under Subchapter 3-A, such corporation shall notbe required or permitted to file a combined return with such related corporations.Commonly owned group election (§11654.3(3)) - Subject to the restrictions ofsection 11-654.3(2)(c) (see above forsuch restrictions), a taxpayer may elect totreat as its combined group all corporations that meet only the ownership requirements of section 11-654.3(2)(a) (seeabove for such requirements) without regard to also meeting the unitary businessrequirement. If this election is made, suchcorporations must compute the combinedbusiness income, combined capital, andfixed dollar minimum bases of all members of the group, whether or not thatbusiness income or business capital isfrom a single unitary business.The election must be made on an original, timely filed return of the combinedgroup, determined with regard to validextensions of time for filing. The electionis made by checking “Yes” on line 29a ofSchedule A. Any corporation entering acommonly owned group subsequent tothe year of election shall be included inthe combined group, and is considered tohave waived any objection to its inclusion in the combined group.The election is irrevocable, and bindingfor and applicable to the tax year for
Instructions for Form NYC-2A - 2017which it is made, and for the next six taxyears (not including short tax years). Theelection will automatically be renewedfor another seven tax years, unless it hasbeen revoked by the designated agent onan original, timely filed return for the firsttax year after the completion of the priorseven year period. A revocation shall prohibit a new election in any of the immediately following three tax years (notincluding short tax years) by any member of the commonly owned group.Designated agent – Each combinedgroup must have one designated agent,which must be a taxpayer. The designatedagent files the combined return of thecombined group. Only the designatedagent may act on behalf of the membersof the combined group for matters relating to the combined return (§11654.3(7)). However, every member of thecombined group that is subject to taxunder Subchapter 3-A is jointly and severally liable for the tax due pursuant to acombined return.Other forms you may need to fileFORM NYC-2.1—Investment andOther Exempt Income and InvestmentCapital, must be filed by a corporationthat has investment capital (Ad. Codesection 11-651(4)), investment income(Ad. Code section 11-651(5)), or otherexempt income (Ad. Code §11- 651(5-a).NYC-2.2—Subtraction Modificationfor Qualified Banks and Other Qualified Lenders, must be filed to utilize thesubtraction modification for qualified residential loan portfolios (Ad. Code §11652(8)(s)), the subtraction modificationfor community banks and small thrifts(Ad. Code §11-652(8)(q)), the subtractionmodification for community banks andsmall thrifts with a captive REIT (Ad.Code §11-652(8)(r)) or the subtractionmodification for qualified affordablehousing and low income communityloans (Ad. Code §11-652(8)(t)).NYC-2.3—Prior Net Operating LossConversion (PNOLC Subtraction),must be filed to calculate and utilize thePNOLC subtraction and carryforward(Ad. Code §11-654.1(2)). This form mustbe filed for every tax year that a combined group carries a balance of aPNOLC subtraction, even if the group isunable to utilize the subtraction in a givenyear.NYC-2.4—Net Operating Loss Deduction (NOLD), must be filed to calculateand utilize the NOLD and carryforward(Ad. Code §11-654.1(3)). This form mustbe filed with the amended return whenthe carryback of a post corporate tax reform net operating loss (NOL) isclaimed. NOLs from tax years that beginon or after January 1, 2015, cannot becarried back to tax years that began before January 1, 2015.NYC-2.5A—Computation of ReceiptsFactor —must be filed by any combinedgroup claiming less than a 100% businessallocation percentage to NYC.NYC-2.5A/BC—Computation of Receipts Factor, (Member’s Detail Report) - must be filled out for eachmember of a combined group other thanthe designated agent when the combinedgroup is claiming less than a 100% business allocation percentage to NYC.FORM NYC-EXT - Application ForAutomatic 6-Month Extension of Time toFile Business Income Tax Return. File iton or before the due date of the return.FORM NYC-300 - Mandatory First Installment (MFI) by Business C Corporations. This form is to be submitted withrespect to the MFI. The MFI on this formis equal to 25% of the second precedingyear's tax. The due date of the form is 21/2 months after the close of the previousfiscal year, not the due date of the returnor extension for the previous year. For acalendar year taxpayer, the due date isMarch 15th.FORM NYC-EXT.1 - Application forAdditional Extension is a request for anadditional three months of time to file areturn. A corporation with a valid sixmonth extension is limited to two additional extensions.FORM NYC-222 - Underpayment ofEstimated Tax by Corporations will helpPage 4a corporation determine if it has underpaid an estimated tax installment and, ifnecessary, compute the penalty due.FORM NYC-245 - Activities Report ofCorporations must be filed by a corporation that has an officer, employee, agentor representative in the City but disclaimsliability for the Business CorporationTax.FORM NYC-399 - Schedule of NewYork City Depreciation Adjustments isused to compute the allowable New YorkCity depreciation deduction if a federalACRS or MACRS depreciation deduction is claimed for certain property placedin service after December 31, 1980.FORM NYC-399Z - Depreciation Adjustments for Certain Post 9/10/01 Property may have to be filed by taxpayersclaiming depreciation deductions forcertain sport utility vehicles or "qualified property," other than "qualifiedNew York Liberty Zone property,""qualified New York Liberty Zoneleasehold improvements" and “qualifiedresurgence zone property” placed inservice after September 10, 2001, forfederal or New York State tax purposes.See Finance Memorandum 17-1, “Application of IRC §280F Limits to SportsUtility Vehicles.”FORM NYC-400 - Declaration of Estimated Tax by Business Corporations andSubchapter S General Corporations mustbe filed by any corporation whose NewYork City tax liability can reasonably beexpected to exceed 1,000 for any calendar or fiscal tax year.FORM NYC-CR-A - Commercial RentTax Annual Return must be filed byevery tenant that rents premises for business purposes in Manhattan south of thecenter line of 96th Street and whose annual or annualized gross rent for anypremises is at least 200,000. (EffectiveJune 1, 2001.)FORM NYC-RPT - Real Property Transfer Tax Return must be filed when the corporation acquires or disposes of an interestin real property, including a leasehold interest; when there is a partial or complete
Instructions for Form NYC-2A - 2017liquidation of the corporation that owns orleases real property; or when there is atransfer of a controlling economic interestin a corporation, partnership or trust thatowns or leases real property.For credits or refunds based upon carryback of a net operating loss (NOL)— Toclaim a credit or refund resulting from thecarryback of an NOL to a prior year, filean amended return for the year to whichthe carryback is being applied within 90days (120 days if filing an amended combined return) from the date of the document indicating approval of the federalrefund or credit. Note: No NOL may becarried back to a year beginning before January 1, 2015. You must attachthe following to your amended return: Federal claim Form 1139, Corporation Application for Tentative Refund, or federal Form 1120X,Amended U.S. Corporation IncomeTax Return;A copy of the New York City returnpreviously filed with New York Cityfor the loss year;Proof of federal refund approval,Statement of Adjustment to your Account.WHEN AND WHERE TO FILEThe due date for filing is on or beforeApril 17, 2018 or, for fiscal year taxpayers, on or before the 15th day of the 4thmonth following the close of the fiscalyear.Special short-period returns: If this isNOT a final return and your federal return covered a period of less than 12months as a result of your joining or leaving a federal consolidated group or as aresult of a federal IRC §338 election, thisreturn generally will be due on the duedate for the federal return and not on thedate noted above.Mail all returns, except refund returns:NYC Department of FinanceP.O. Box 5564Binghamton, NY 13902-5564Remittances – Pay online with FormNYC- 200V at nyc.gov/eservices, or Mailpayment and Form NYC-200V only to:NYC Department of FinanceP.O. Box 3646New York, NY 10008-3646Mail returns claiming refunds:NYC Department of FinanceP.O. Box 5563Binghamton, NY 13902-5563AUTOMATIC EXTENSIONSAn automatic extension of six months forfiling this return will be allowed if, by theoriginal due date, the taxpayer files withthe Department of Finance an applicationfor automatic extension on Form NYCEXT and pays the amount properly estimated as its tax. See the instructions forForm NYC-EXT for information regarding what constitutes a proper estimatedtax for this purpose. Failure to pay aproper estimated amount will result in adenial of the extension.A taxpayer with a valid six-month automatic extension filed on Form NYCEXT may request up to two additionalthree month extensions by filing FormNYC-EXT.1. A separate Form NYCEXT.1 must be filed for each additionalthree-month extension. Forms NYCEXT and EXT.1 may be submitted electronically via the Department’s Websiteor mailed to the address indicated onthose forms.FINAL RETURNSIf a corporation ceases to do business inNew York City, the due date for filing afinal Business Corporation Tax Return isthe 15th day after the date of the cessation (Ad. Code § 11- 655). Corporationsmay apply for an automatic six-monthextension for filing a final return by filingForm NYC-EXT, Application for Automatic 6- Month Extension of Time to FileBusiness Income Tax Return. Any taxdue must be paid with the final return orthe extension, whichever is filed earlier.AMENDED RETURNSIf you are filing an amended return forany purpose, mark an X in the AmendedPage 5return box on page 1 of the return. If youfile an amended federal or state return,you must file an amended New York Cityreturn within 90 days (or 120 days if filing an amended combined return thereafter).You must file using the correct year’s return for the tax year being amended. Donot use the most current year’s return ifthe current year is not the year beingamended. If you file on the wrong year’sreturn, it may cause the amended returnto be rejected, or may cause a delay in receiving any tax benefits being claimed.The Business Corporation Tax is effective January 1, 2015 and does not applyto any tax return filed for a tax year commencing prior to January 1, 2015.FOR AMENDED RETURNS BASEDON CHANGES TO FEDERAL ORSTATE TAXABLE INCOME OROTHER TAX BASEFor taxable years beginning on or afterJanuary 1, 2015, changes in taxable income or other tax base made by the Internal Revenue Service (“IRS”) and /or NewYork State Department of Taxation and Finance (“DTF”) will no longer be reportedon form NYC-3360. Instead, taxpayersmust report these federal or state changesto taxable income or other tax base by filing an amended return. This amended return must include an explanatory schedulethat identifies each change to the tax base(“Tax Base Change”) and shows how eachsuch Tax Base Change affects the taxpayer’s calculation of its New York Citytax. A mandatory template for the explanatory schedule (Schedule Template)will be available on the DOF website atnyc.gov/finance, and taxpayers reportingchanges prior to the publication of theSchedule Template should submit a manually created schedule or schedules thatprovide the information required above.This amended return must also include acopy of the IRS and/or DTF final determination, waiver, or notice of carrybackallowance. Taxpayers that have federaland state Tax Base Changes for the sametax period may report these changes on thesame amended return that includes separate explanatory schedules for the IRS TaxBase Changes and the DTF Tax BaseChanges. Note that for taxable years be-
Instructions for Form NYC-2A - 2017ginning on or after January 1, 2015, DTFTax Base Changes may include changesthat affect income or capital allocation.The Amended Return checkbox on the return is to be used for reporting any IRS orDTF Tax Base Changes, with the appropriate box for the agency making the TaxBase Changes also checked. Taxpayersmust file an amended return for Tax BaseChanges within 90 days (120 days for taxpayers filing a combined report) after (i) afinal determination on the part of the IRSor DTF, (ii) the signing of a waiver underIRC §6312(d) or NY Tax Law §1081(f),or (iii) the IRS has allowed a tentative adjustment based on a an NOL carryback ora net capital loss carryback.If the taxpayer believes that any Tax BaseChange is erroneous or should not applyto its City tax calculation, it should not incorporate that Tax Base Change into itsCity tax calculation on its amended return. However, the taxpayer must attach:(i) a statement to its report that explainswhy it believes the adjustment is erroneous or inapplicable; (ii) the explanatoryschedule that identifies each Tax BaseChange and shows how each would affectits City tax calculation; and (iii) a copy ofthe IRS and/or DTF final determination,waiver, or notice of carryback allowance.For more information on federal or stateTax Base Changes, including a more expansive explanation of how taxpayersmust report these changes as well as asample of the explanatory schedule to beincluded within the amended return, seeFinance Memorandum 17-5, “ReportingFederal or State Changes” 10/13/2017.ACCESSING NYC TAX FORMSBy Computer - Download forms fromthe Finance website at nyc.gov/financeBy Phone - Order forms by calling 311.If calling from outside of the five NYCboroughs, please call 212-NEW-YORK(212- 639-9675).OVERVIEW OF BUSINESS CORPORATION TAXTax Bases and RatesUnder the Business Corporation Tax, thebusiness income base is the primary taxbase, with the business capital and fixeddollar minimum tax bases as alternatives. Acombined group must pay the tax that results in the largest amount owed. In addition, the tax on a combined return includesthe fixed dollar minimum tax of eachmember of the combined group (other thanthe designated agent) that is a taxpayer.Tax on Business IncomeThe tax on the business income base iscomputed on Schedule B. The businessincome base is determined using aweighted three factor allocation formula.For more on the tax rate applicable to thebusiness income base, see Schedule Hand accompanying instructions.Tax on Business CapitalThe tax on the business capital base iscomputed on Schedule C . The businesscapital base is determined using aweighted three factor allocation formula.Fixed Dollar Minimum Tax.The fixed dollar minimum tax is determined by the corporation’s New YorkCity receipts. To avoid an erroneous assessment or a delay in your refund, youmust enter an amount on Form NYC-2A,Schedule A, line 3a. If you do not haveNew York City receipts, enter 0 in thebox on line 3a. Failure to make an entryon this line may result in an assessmentof tax, or reduction of your refund orcredit.FOR TAXPAYERS CLAIMING ANET OPERATING LOSS DEDUCTIONTaxpayers claiming a deduction for a NetOperating Loss must complete the newform NYC-2.4 (Net Operating Loss Deduction) and include it with their Business Corporation Tax filing. For moreinformation see Form NYC-2.4. UnderSubchapter 3-A, the restriction for REITson using the NOL deduction is no longerapplicable and, thus, REITs are permittedan NOL deduction. Taxpayers subject tothe small business tax rate are still subject to the PNOLC limitations (unlikeNYS). NOLs from tax years that beginon or after January 1, 2015, cannot becarried back to tax years that beganbefore January 1, 2015.Page 6ESTIMATED TAXIf the tax for the period following that covered by this return is expected to exceed 1,000, a declaration of estimated tax andinstallment payments are required.Form NYC-400 is to be used for declarations and installment payments of es
4S, Form NYC-4S-EZ or Form NYC-3L). If subject to Bank Tax, an S corporation must file a Banking Corporation Tax re - turn (generally Form NYC-1). Under cer - tain limited circumstances, an S corporation may be permitted or required to file a combined return (Form NYC-3A for GCT or Form NY
Bruksanvisning för bilstereo . Bruksanvisning for bilstereo . Instrukcja obsługi samochodowego odtwarzacza stereo . Operating Instructions for Car Stereo . 610-104 . SV . Bruksanvisning i original
Grace Church [NYC 09] African Burial Ground National Monument [NYC 10] Brooklyn Bridge. Map C [NYC 11] St. Ann & The Holy Trinity Church [NYC 12] Fort Greene Park & Prison Ship Martyrs’ Monument [NYC 13] Lafayette Avenue Presbyterian Church [NYC 14] St. Nicholas Antiochian Orthodox Cathedral. Bibliography and Acknowledgments. Credits
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Hotell För hotell anges de tre klasserna A/B, C och D. Det betyder att den "normala" standarden C är acceptabel men att motiven för en högre standard är starka. Ljudklass C motsvarar de tidigare normkraven för hotell, ljudklass A/B motsvarar kraven för moderna hotell med hög standard och ljudklass D kan användas vid
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Pay online with Form NYC-200V at nyc.gov/eservices, or Mail payment and Form NYC-200V only to: NYC Department of Finance P.O. Box 3933 New York, NY 10008-3933 Forms claiming refunds: NYC Department of Finance Section 1127 P.O. Box 5563 Binghamton, NY 13902-5563 If you have been granted an extension of time to file either your federal income
BEC HIGHER PART TWO Questions 13 – 22 You will hear five different business people talking about trips they have recently been on. For each extract there are two tasks. For Task One, choose the purpose of each trip from the list A – H.F or Task Two, choose the problem described from the list A – H . Y ou will hear the recording twice. T ASK ONE – PURPOSE For questions 13 .