Form Nyc 3A PDF Details

In the realm of corporate taxation within New York City, the intricacies of the NYC 3A Combined General Corporation Tax Return form serve as a pivotal element for entities operating under its jurisdiction. This comprehensive document, intended for the calendar year 2003 or for fiscal years beginning within the same timeframe, stands as a testament to the city's fiscal regulations and the reporting obligations of corporations. The form caters to various scenarios, including special short periods, amendments, and final returns signaling a corporation's cessation of operations. It mandates detailed financial disclosures, starting with allocations of combined net income and capital, and extends to intricate computations like alternative tax requirements and minimum tax for reporting corporations. Accommodations are made for credits such as the UBT Paid Credit and others stemming from Forms NYC-9.5 and NYC-9.6, which underscore the city's nuanced approach to taxing entities based on a broad spectrum of financial activities and capital allocations. The form delves into the calculation of net income, investment, and subsidiary capital, underlining the importance of accurate financial representation for entities engaged in business within New York City. This document not only encapsulates the fiscal responsibilities of corporations but also reflects the city's regulatory framework designed to ensure equitable and comprehensive tax collection. Significantly, it emphasizes post-9/11 financial relief benefits, highlighting the city's ongoing recovery efforts and support for affected businesses. As such, the NYC 3A form embodies a critical interface between corporate entities and municipal finance regulations, encapsulating a wide range of tax considerations tailored to the diverse and dynamic corporate landscape of New York City.

QuestionAnswer
Form NameForm Nyc 3A
Form Length6 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 30 sec
Other namesnyc3a_03 new york city short period tax return form

Form Preview Example

F I N A N C E NEW YORK

w w w .nyc.gov/ finance

N Y C CO MBIN ED GEN ERAL

 

 

 

 

3 A

CORPORATION TAX RETU RN

 

 

 

 

Special short period return. See Instr .

 

DO NOT WRITE IN THIS SPACE - FOR OFFICIAL USE ONLY

 

 

 

 

 

 

 

 

 

Check "yes" if you claim any 9/11/01-related federal tax

 

 

 

 

 

 

benefits (see inst.) YES

 

 

Am ended return

Final return. Check box if corporation has ceased operations.

2 0 0 3

 

 

 

 

 

 

 

 

For CALENDAR YEAR 2003 or FISCAL YEAR beginning ________________ 2003, and ending __________________

*30110391*

N Y C - 3 L R E T U R N S F O R A L L C O R P O R A T I O N S I N C L U D E D I N T H E C O M B I N E D R E T U R N M U S T B E A T T A C H E D T O T H I S R E T U R N

 

Nam e of reporting corporation

 

 

EM PLOYER IDENTIFICATION NUM BER OF REPORTING CORPORATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address (num ber and street)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type

 

 

 

BUSINESS CODE NUM BER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IMPORTANT: All corporations licensed

 

City and State

Zip Code

 

 

 

AS PER FEDERAL RETURN

 

 

and/or regulated by the NYC Taxi and

 

or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Limousine Commission use business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Print

Business Telephone Num ber

Date business began in NYC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

code 999900 in lieu of federal code.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nam e of parent of controlled group

Em ployer Identification Num ber

 

 

 

 

 

 

NYC PRINCIPAL BUSINESS ACTIVITY

 

 

 

 

 

 

 

 

 

S C H E D U LE A

Computation of Tax - BEGIN WITH SCHEDULE I ON PAGE 2 - COM PLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AM OUNTS TO SCHEDULE A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Payment Enclosed

 

 

A.

Payment

Pay amount shown on line 23 - Make check payable to: NYC Department of Finance

 

 

 

 

 

 

1.

 

Allocated combined net income (from Schedule M, line 7) ..

1.

 

 

 

 

 

 

 

 

 

X .0885

1.

 

 

 

 

 

2.

 

Allocated combined capital (from Schedule M, line 10) (see instr.)..

2.

 

 

 

 

 

 

 

 

 

X .0015

2.

 

 

 

 

 

3. Alternative tax (applies to all corporations including professional corporations)

 

3.

 

 

 

 

 

4. Minimum tax for reporting corporation only

 

 

 

 

 

 

 

 

 

 

 

4.

 

300

00

5.

 

Allocated subsidiary capital (from Schedule M, line 11)

5.

 

 

 

 

 

 

 

 

 

 

X .00075

5.

 

 

 

 

 

6. Combined tax (line 1, 2, 3, or 4, whichever is largest, PLUS line 5)

 

 

 

 

 

 

 

 

6.

 

 

 

 

 

7.

 

Minimum tax for taxable corporations (see instr.) - number of corporations

 

 

 

 

X $300

7.

 

 

 

 

 

8. Total combined tax - add line 6 and line 7

 

 

 

 

 

 

 

 

 

 

 

8.

 

 

 

 

 

9. UBT Paid Credit (attach Form NYC-9.7) (see instructions)

 

 

 

 

 

 

 

 

 

 

 

9.

 

 

 

 

 

10

. Credits from Form NYC-9.5 (see instructions)

 

 

 

 

 

 

 

 

 

 

 

10.

 

 

 

 

 

11

.

Credits from Form NYC-9.6 (see instructions)

 

 

 

 

 

 

 

 

 

 

 

11.

 

 

 

 

 

12

. Tax after credits (line 8, less total of lines 9, 10 and 11)

 

 

 

 

 

 

 

 

 

 

 

12.

 

 

 

 

 

13

. First installment of estimated tax for period following that covered by this return:

 

 

 

 

 

 

 

 

 

 

 

 

a) If application for extension has been filed, enter amount from line 4 of Form NYC-6 Attach form) ...

13a.

 

 

 

 

 

 

 

 

b) If application for extension has not been filed and line 12 exceeds $1,000, enter 25% of line 12

13b.

 

 

 

 

 

 

14

. Sales tax addback per Admin. Code §11-604.12(c) and 11-604.17a(c) (see instructions)

 

14.

 

 

 

 

 

15

. Net tax (total of lines 12, 13a or 13b and 14)

 

 

 

 

 

 

 

 

 

 

 

15.

 

 

 

 

 

16

. Total prepayments listed on each attached return (see instructions)

 

 

 

 

 

 

 

 

16.

 

 

 

 

 

 

17

. Balance due (line 15 less line 16)

 

 

 

 

 

 

 

 

 

 

 

17.

 

 

 

 

 

 

18

. Overpayment (line 16 less line 15)

 

 

 

 

 

 

 

 

 

 

 

18.

 

 

 

 

 

19a. Interest (see Form NYC-3L, Sch. A, line 17a instructions)

 

 

 

19a.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

....................................19b. Additional charges (see Form NYC-3L instructions)

 

 

 

19b.

 

 

 

 

 

 

 

 

 

 

 

 

 

19c. Penalty for underpayment of estimated tax (attach Form NYC-222)

19c.

 

 

 

 

 

 

 

 

 

 

 

 

 

20

. Total of lines 19a, 19b and 19c

 

 

 

 

 

 

 

 

 

 

 

20.

 

 

 

 

 

21

. Net overpayment (line 18 less line 20)

 

 

 

 

 

 

 

 

 

 

 

21.

 

 

 

 

 

 

22

. Amount of line 21 to be: (a) Refunded

 

 

 

 

 

 

 

 

 

 

 

22a.

 

 

 

 

 

 

 

 

(b) Credited to 2004 estimated tax

 

 

 

 

 

 

 

 

22b.

 

 

 

 

 

23

.

TOTAL REMITTANCE DUE (see instructions). Enter payment amount on line A above

 

23.

 

 

 

 

 

24

.

Combined group's issuer’s allocation percentage (from Schedule M, line 12)

 

24.

%

 

 

 

25

.

Gross receipts or sales from page 3, column C, line A

 

 

 

 

 

 

 

 

 

 

 

25.

 

 

 

 

 

26

.

Total assets from page 3, column C, line B

 

 

 

 

 

 

 

 

 

 

 

26.

 

 

 

 

 

 

27

.

Compensation of more than 5% stockholders as used in computation of line 3

 

27.

 

 

 

 

 

28

.

NYC rent or NYC rent deducted on federal return - THIS LINE MUST BE COMPLETED

 

28.

 

 

 

 

 

29

.

Combined Group Business Allocation Percentage (from Schedule J, line 12)

 

29.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C E R T I F I C A T I O N O F A N E L E C T E D O F F I C E R O F T H E C O R P O R A T I O N

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

SIGN

HERE Signature of officer

PREPARER'S Preparer's signature

USE

ONLY

Title

 

Date

Check if self-employed

Date

 

 

 

Preparer's Social Security Number or PTIN

Firm's Employer Identification Number

 

 

 

 

 

 

● Firm's name (or yours, if self-employed)

▲ Address

▲ Zip Code

 

 

 

 

 

30110391 ATTACH REMITTANCE TO THIS PAGE ONLY - MAKE REMITTANCE PAYABLE TO: NYC DEPARTMENT OF FINANCE (SEE PAGE 3 FOR MAILING INSTRUCTIONS)

Rev.11/17/03

Form NYC-3A - 2003

 

 

 

 

 

 

 

 

 

 

Page 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CORPORATION NAME

CORPORATION NAME

CORPORATION NAME

 

 

 

 

 

COLUMN 1

 

COLUMN 2

 

COLUMN 3

 

 

 

 

 

Employer

 

 

Employer

 

 

Employer

 

 

 

 

 

 

Identification Number

 

 

Identification Number

 

 

Identification Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SCHEDULE I

Analysis of income & capital from Form NYC-3 L

 

 

 

 

 

 

 

 

 

 

 

 

1.

Entire net income (Schedule B, line 19 or 20)

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

 

 

 

 

 

 

 

 

 

 

 

 

2.

....................................................Investment income (Schedule B, line 23)

2.

 

 

 

 

 

 

 

 

 

 

 

 

3.

.......................................................Business income (Schedule B, line 24)

3.

 

 

 

 

 

 

 

 

 

 

 

 

4.

.............................NYC gain (loss) on qualified property (See instructions)

4.

 

 

 

 

 

 

 

 

 

 

 

 

5.

.....................................................Optional depreciation (See instructions)

5.

 

 

 

 

 

 

 

 

 

 

 

 

6.

.................................................................Total capital (Schedule E, line 7)

6.

 

 

 

 

 

 

 

 

 

 

 

 

7.

........................................................Subsidiary capital (Schedule E, line 8)

7.

 

 

 

 

 

 

 

 

 

 

 

 

8.

.....................................................Investment capital (Schedule E, line 10)

8.

 

 

 

 

 

 

 

 

 

 

 

 

9.

........................................................Business capital (Schedule E, line 11)

9.

 

 

 

 

 

 

 

 

 

 

 

 

..................................A. Gross receipts or sales (federal Form 1120, line 1c)

A.

 

 

 

 

 

 

 

 

 

 

 

 

..................B. Total assets from federal return (Schedule E, line 1, column C)

B.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SCHEDULE J

Business allocation from Form NYC-3 L

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Property - New York City (Schedule H, line 1f, column A)

1.

 

 

 

 

 

 

 

 

 

 

2.

Property - total (Schedule H, line 1f, column B)

2.

 

 

 

 

 

 

 

 

 

 

3.

................................................................New York City percent, line 1 ÷ line 2

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Receipts - New York City (Schedule H, line 2g, column A)

4.

 

 

 

 

 

 

 

 

 

 

 

5 Receipts - total (Schedule H, line 2g, column B)

5.

 

 

 

 

 

 

 

 

 

 

6.New York City percent, line 4 ÷ line 5 ................................................................

7.Additional Receipts Factor (enter percent from line 6) (See instructions) ..........

8.

Payroll - New York City (Schedule H, line 3a, column A)

8.

9.

Payroll - total (Schedule H, line 3a, column B)

9.

10.New York City percent, line 8 ÷ line 9 ................................................................

11.Total New York City percents, sum of lines 3, 6, 7 and 10.................................

12. Business allocation percentage, line 11 ÷ three or by the number of percentages used if other than three (see instructions)

SCHEDULE K

Investment allocation from Form NYC-3 L

1.New York City (Schedule D, line 1, column G)............................................

2.Total (Schedule D, line 1, column E) ...........................................................

3.Investment allocation percentage, line 1 ÷ line 2 (see instructions) ............

4.Cash (Schedule D, line 3, column E)...........................................................

5.Total Investment Capital (Schedule D, line 4, column E) ............................

1.

2.

4.

5.

SCHEDULE L

Subsidiary allocation from Form NYC-3 L

1.

New York City (Schedule C, line 2, column G)

1.

2.

Total (Schedule C, line 1, column E)

2.

SCHEDULE M

Summary (References in this Schedule M are to schedules in this return)

*30120391*

1.

New York City investment income (Schedule I, line 2, column C x Schedule K, line 3)

1.

2.

New York City business income (Schedule I, line 3, column C x Schedule J, line 12)

2.

3.

Total New York City income, line 1 plus line 2

3.

4.

NYC gain (loss) on qualified property (Schedule I, line 4, column C)

4.

5.

Total, line 3 plus line 4

5.

6.

Optional depreciation (Schedule I, line 5, column C)

6.

7.

Allocated combined net income, line 5 minus line 6 (enter here and on Schedule A, line 1)

7.

8.

New York City investment capital (Schedule I, line 8, column C x Schedule K, line 3)

8.

9.

New York City business capital (Schedule I, line 9, column C x Schedule J, line 12)

9.

10.

NYC investment & business capital, line 8 plus line 9 (enter here and on Schedule A, line 2)

10.

11.

New York City subsidiary capital (Schedule L, line 1, column C) (enter here and on Schedule A, line 5)

11.

12.

Issuer's allocation percentage (Schedule M, line 10 plus line 11 ÷ Schedule I, line 6, col. C) (enter here and on Sch. A, line 24) (see instr.) ...

12.

%

30120391

Form NYC-3A - 2003

Page 3

SCHEDULE I

1.

2.

3.

4.

5.

6.

7.

8.

9.

A.

B.

 

CORPORATION NAME

CORPORATION NAME

 

CORPORATION NAME

 

COLUMN A

 

COLUMN B

 

COLUMN C

 

 

COLUMN 4

 

COLUMN 5

 

 

COLUMN 6

 

 

 

INTERCORPORATE

 

TOTAL

 

 

Employer

 

 

 

Employer

 

 

 

Employer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

ELIMINATIONS

 

LESS INTERCORPORATE

 

 

Identification Number

 

 

 

Identification Number

 

 

 

Identification Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(EXPLAIN ON RIDER)

 

ELIMINATIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

2.

3.

4.

5.

6.

7.

8.

9.

A.

B.

SCHEDULE J

1.

1.

 

2.

2.

 

3.

3.

%

4.

4.

 

5.

5.

 

6.

6.

%

 

7.

7.

%

8.

8.

 

9.

9.

 

10.

10.

%

11.

11.

%

12.

 

%

 

 

SCHEDULE K

1.

1.

2.

2.

3. 3.

4.

4.

5.

5.

SCHEDULE L

1.

2.

%

*30130391*

 

 

 

 

 

 

 

 

 

M A I L I N G

I N S T R U C T I O N S

 

 

 

 

 

 

 

Attach

Make remittance payable to the order of

To receive proper credit, you must

 

 

 

 

federal

 

 

 

 

 

tax

 

 

copy of all pages

NYC DEPARTMENT OF FINANCE

enter your correct Employer

 

 

 

return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of your federal tax return

Payment must be made in U.S. dollars,

Identification Number on your tax

or pro forma federal tax return.

drawn on a U.S. bank.

return and remittance.

RETURNS WITH REMITTANCES

RETURNS CLAIMING REFUNDS

ALL OTHER RETURNS

NYC DEPARTMENT OF FINANCE

NYC DEPARTMENT OF FINANCE

NYC DEPARTMENT OF FINANCE

P.O. BOX 5040

P.O. BOX 5050

P.O. BOX 5060

KINGSTON, NY 12402-5040

KINGSTON, NY 12402-5050

KINGSTON, NY 12402-5060

The due date for the calendar year 2003 return is on or before March 15, 2004.

For fiscal years beginning in 2003, file on or before the 15th day of the 3rd month following the close of the fiscal year.

30130391

Form NYC-3A - 2003

Page 4

*30140391*

A F F I L I A T I O N S S C H E D U L E

COMPLETE THIS SCHEDULE OR ATTACH FEDERAL FORM 851

Tax year beginning ______________, ______ and ending ______________, ______

Name of reporting corporation on NYC-3A:

 

 

Employer Identification Number:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of common parent corporation on consolidated federal income tax return:

P a r t I

Ge n e r a l I n f o r m a t i o n

Corp.

Name and address of corporation

 

 

 

Employer Identification Number

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Com m on parent corporation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

on federal return:

1.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reporting corporation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

on NYC- 3A:

2.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Affiliated

3.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

corporations:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

4.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

 

6.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

7.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

 

8.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

 

9.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

 

10.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P a r t I I

P r i n c i p a l Bu s i n e s s Ac t i v i t y , V o t i n g S t o c k I n f o r m a t i o n , Et c .

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.

Com m on parent corporation on federal return:

 

1.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

2.

Reporting corporation on NYC- 3A:

 

2.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

3.

Affiliated corporations:

 

3.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

 

4.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

 

5.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

6.

 

 

6.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

 

7.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

8.

 

 

8.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

9.

 

 

9.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

10.

 

 

10.

 

 

%

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

30140391

Form NYC-3A - 2003

Page 5

*30150391*

- CO M BINED GRO UP INFO RM ATIO N SCHEDULE -

NAM E OF REPORTING CORPORATION:

EM PLOYER IDENTIFICATION

 

 

NUM BER OF REPORTING

 

CORPORATION:

 

 

THE FOLLOWING INFORMATION MUST BE PROVIDED

FOR THIS RETURN TO BE CONSIDERED COMPLETE

Refer to instructions before completing this section.

PART 1

General Information

 

 

 

 

1.Have there been ANY CHANGES in the COMPOSITION of the group of corporations INCLUDED in this Combined General Corporation Tax Return from the PRIOR TAX PERIOD OR ANY MATERIAL CHANGES in the ACTIVITY of any member of the group OR ANY corporation NOT INCLUDED in the group that meets the stock ownership requirements for filing on a

combined basis?

(See instructions, page 1)

YES

NO

2. Check this box

and attach an explanation if you meet ANY of the following conditions:

a.NO MEMBERS of this group FILED or REQUESTED AN EXTENSION to file a combined return under Article 9-A of the New York State Tax Law for the TAX PERIOD COVERED BY THIS

REPORT, OR

b.TWO (2) OR MORE MEMBERS of this group FILED or REQUESTED AN EXTENSION to file a New York State combined return for the TAX PERIOD COVERED BY THIS REPORT but there are differences in the membership of this group and the group that filed or will file a New York State combined return, OR

c.A combined filing by any member(s) of this group has been REVISED or DISALLOWED by New York State for THIS or ANY PRIOR TAX PERIOD.

3.You MUST complete Part 2 of this schedule if you meet ANY of the following conditions:

a.This is the FIRST Combined General Corporation Tax Return being FILED FOR THIS GROUP of corporations, OR

b.There have been CHANGES in the COMPOSITION of the group of corporations SINCE the PRIOR

TAX PERIOD, OR

c.There have been ANY MATERIAL CHANGES in the STOCK OWNERSHIP or ACTIVITY of any corporation INCLUDED in the group or in ANY corporation NOT INCLUDED in the group that meets the stock ownership requirements for filing on a combined basis. (See instructions, page 1)

30150391

*30160391*

 

Form NYC-3A - 2003

 

 

Page 6

 

 

 

 

 

 

 

PART 2

 

Distortion Requirement

 

 

 

 

 

 

 

 

 

 

 

 

A Complete this Subpart A for each corporation included in the Combined General Corporation Tax Return that (i) was not

 

 

included in the Combined General 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 corporation’s 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 transactions with other corporations listed on the Affiliations Schedule.

Subpart A

 

 

 

 

 

 

NAME OF CORPORATION / EIN

REASON(S) INCLUDED IN COMBINED RETURN

Name:

1.

EIN:

Name:

2.

EIN:

IF ADDITIONAL SPACE IS REQUIRED, PLEASE USE THIS FORMAT ON A SEPARATE SHEET AND ATTACH IT TO THIS PAGE.

BComplete this Subpart B for each corporation excluded from the Combined General Corporation Tax Return that (i) was included in the Combined General 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 for 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 corporations listed on the Affiliations Schedule.

Subpart B

NAME OF CORPORATION / EIN

REASON(S) EXCLUDED FROM COMBINED RETURN

Name:

1.

EIN:

Name:

2.

EIN:

30160391

IF ADDITIONAL SPACE IS REQUIRED, PLEASE USE THIS FORMAT ON A SEPARATE SHEET AND ATTACH IT TO THIS PAGE.