The complexities of tax compliance in New York City can be daunting, especially for S Corporations navigating the annual submission of the General Corporation Tax Return, known as the Form NYC-3L for the year 2021. This particular form is a crucial document, designed specifically for S Corporations, outlining their tax responsibilities to the city. Its sections encompass a wide range of information, from basic identification details like business name and address changes to comprehensive financial schedules that calculate the corporation's tax based on various income and capital measures. Each segment of the form—Schedule A through H—meticulously guides taxpayers through the process of computing their tax liabilities, including but not limited to their net income, capital, and receipts. Tax credits, payment summaries, and specific allocations for business conducted both inside and outside New York City are also integral parts of the return. Furthermore, the form addresses the needs of those corporations that have undergone significant changes during the fiscal year, such as final returns for ceased operations or amendments due to federal or state tax adjustments. Given the breadth of information required and the detailed instructions accompanying each section, the correct completion of the NYC-3L form is not only a testament to a corporation’s compliance but also its commitment to contributing to New York City’s fiscal health.
| Question | Answer |
|---|---|
| Form Name | Form Nyc 3L |
| Form Length | 7 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min 45 sec |
| Other names | Current Business Corporation Tax Forms - NYC.gov |
GENERAL CORPORATION TAX RETURN 2021
To be filed by S Corporations only. All C Corporations must file Form
For CALENDAR YEAR 2021 or FISCAL YEAR beginning _______________ 2021 and ending ___________________
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Name |
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Change |
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In Care Of |
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Address (number and street) |
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Address |
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Change |
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City and State |
Zip Code |
Country (if not US) |
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Business Telephone Number |
Date business began in NYC |
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Taxpayer’s Email Address:
__________________________________________
EMPLOYER IDENTIFICATION NUMBER
BUSINESS CODE NUMBER AS PER FEDERAL RETURN
*30212191*
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n Final return - Check this box if you have ceased operations in NYC |
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APPLY |
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THAT |
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ALL |
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CHECK |
If the purpose of the amended return is to report a |
Date of Final |
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federal or state change, check the appropriate box: |
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Determination |
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SCHEDULE A Computation of Tax - BEGIN WITH SCHEDULE B ON PAGE 3. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.
A. Payment |
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Amount being paid electronically with this return |
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A. |
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Payment Amount |
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1. |
catednetincrSchedueine |
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X .0885 |
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2a. catedcapitarSchedueine |
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2a. |
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X .0015 |
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2b. taacatedcapitaperativeusingrps |
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2b. |
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X .0004 |
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2c. perativesenter |
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BORO |
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3. |
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ternativeaxrternativeaxScheduenpage |
...................................(see instructions) |
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3. |
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4. |
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einstructinsNY rssReceipts |
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5. |
catedsubsidiarcapita |
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see instructions |
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X .00075 |
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6. axineabrwhicheveris |
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largest, PLUS ine |
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7. |
Paidredit |
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(attach Form |
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8. |
axafterreditineessine |
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8. |
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9a. |
Rredit |
(attach Form |
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9b. |
Lredit |
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9b. |
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10a. |
ReaateaxatinntOpprtunitRecatinan |
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dIreditsttachrNY |
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10b. |
Intentinaeftban |
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10b. |
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10c. |
erPrductinredit |
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10c. |
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11. |
Nettaxaftercreditsineess |
ttafinesathrughc |
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12. |
irstinstantfestitedtaxfrperidfwingthat |
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(a) Ifappicatinfrextensinhasbeenfiedenteraunt |
frinefrNY |
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............ |
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(b) Ifappicatinfrextensinhas |
notbeenfiedandineexceeds$enter%fi |
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13. tafinesaandb |
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14. |
PrepantsrPrepantsScheduepageine |
...........................(see instructions) |
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ancedueine |
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16. |
Overpantine |
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17a. |
.................................................................Interest (see instructions) |
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17a. |
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17b. |
ditinacharges |
(see instructions) |
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17b. |
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17c. |
Penatfrunderpantfestitedtax |
(attach Form |
17c. |
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18. tafinesabandc |
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18. |
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19. |
Netverpantineessine |
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19. |
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20. |
untfinetbe |
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(a)Refunded n irectdepsit |
fill out line 20c OR |
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n Paperchec |
20a. |
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(b)reditedtestitedtax |
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20b. |
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20c. Routing Number
Account
Number
ACCOUNT TYPE
Checking n Savings n
21. TOTAL REMITTANCE DUE (see instructions) |
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21. |
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30212191 |
SEE PAGE 7 FOR MAILING INSTRUCTIONS |
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NYL |
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Form
SCHEDULE A - Continued Computation of Tax - BEGIN WITH SCHEDULE B ON PAGE 3. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.
22. |
IssuersacatinpercentagerSchedueine |
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22. |
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23. |
NYrentdeductednfederataxreturnrNYrentfrSchedue |
Part |
(See instructions) |
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24. |
rssreceiptsrsaesfrfederareturn |
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24. |
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25. |
N fParentrpratin |
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26. |
taassetsfrfederareturn |
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26. |
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27. |
NfnParentrpratin |
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28. |
ensatinfstcdersrSchedine |
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%
COMPOSITION OF PREPAYMENTS SCHEDULE
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PREPAYMENTS CLAIMED ON SCHEDULE A, LINE 14 |
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DATE |
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AMOUNT |
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ndatrfirstinstantpaidwithprecedingarstax |
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PantwithecaratinrNY |
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PantwithNticefitedaxue |
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PantwithNticefitedaxue |
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PantwithextensinrNY |
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Overpantfrprecedingarcreditedtthisar |
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G. TOTAL fthrughnternSchedueine |
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ALTERNATIVE TAX SCHEDULE |
Refer to page 6 of instructions before computing the alternative tax |
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Net income/loss einstructins |
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1. |
$ |
__________________________ |
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Enter 100% of salaries and compensation for the taxable year paid to stockholders owning more than 5% of the taxpayer’s stock. (See instr.) |
2. |
$ |
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Totalinepusine |
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3. |
$ |
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Statutory exclusion - Enter $40,000. freturndesntcveranentirearexcusinstbeprrate |
dbasedntheperidcveredbthereturn |
4. |
$ |
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Net amount inenusine |
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5. |
$ |
__________________________ |
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15% of net amount inex% |
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6. |
$ |
__________________________ |
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Investment income to be allocated untnSchedueinebx%ntenterreth |
antheauntnineabve |
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ifntappicabe |
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7. |
$ |
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Business income to be allocated inenusine |
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8. |
$ |
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Allocated investment income inexinvestntacatin%frSchedueine |
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9. |
$ |
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Allocated business income inexbusinessacatin%frSchedueine |
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10. |
$ |
__________________________ |
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Taxable net incomeinepusine |
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11. |
$ |
__________________________ |
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Tax rate |
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12. |
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% |
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__________________________ |
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Alternative tax ine |
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ransferaunttpage |
Schedueine |
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13. |
$ |
__________________________ |
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*30222191* 30222191
Form |
NAME: ______________________________________ EIN: __________________________________ |
Page 3 |
SCHEDULE B
Computation and Allocation of Entire Net Income
1. |
ederataxabeincbefrenetperatingssdeductina |
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ndspeciadeductins |
(see instructions) |
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2. |
Interestnfederastatenicipaandtherbigatin |
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sntincudedinineabve |
(see instructions) |
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3. |
eductinsdirectattributabetsubsidiarcapita |
(attach list) (see instructions) |
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4. |
eductinsindirectattributabetsubsidiarcapita |
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(attach list) (see instructions) |
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5a. |
NYSranchiseaxincudingtaxesandtherbusinesstaxesded |
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uctednthefederareturn |
ttachridereinstr |
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5b. |
NYenerarpratinaxdeductednfederareturn |
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(see instructions) |
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6. |
NewYritadustntsreatingt |
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(see instructions) |
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(antpprtunitrecatincstscreditandIcredit |
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(b)Reaestatetaxescaatincredit |
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(c) RSdepreciatinandradustnt |
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7. |
ditins |
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(a) Pantfrusefintangibes |
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(b) IntentinaOtted |
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(c) Other (see instructions) (attach rider) |
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7c. |
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8. |
tafinesthrughc |
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8. |
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9a. |
ividendsfrsubsidiarcapita |
(itemize on rider) (see instr.) |
9a. |
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9b. |
Interestfrsubsidiarcapita |
..............................(itemize on rider) (see instructions) |
9b. |
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9c. |
ainsfrsubsidiarcapita |
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9c. |
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10. |
%fdividendsfrnnsubsidiarcrpratins |
(see instructions) |
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11. |
NewYritnetperatingssdeductin |
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12. |
ainnsaefcertainprpertacquiredprirt |
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(see instructions) |
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13. |
NYandNYStaxrefundsincudedinSchine |
(see instructions) |
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14. |
WagesandsaariessubecttIR§deductindisawa |
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nce (see instr.) |
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15. |
epreciatinandradustntcacuatedunderpreRSrpre |
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rues |
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(attach Form |
.............................................. |
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16a. ntributinsfcapitabgvernntaentitiesrcivicgrup |
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s (seeinstructions). |
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..........................................16b. Otherdeductins (see instructions) (attach rider) |
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16b. |
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17. |
tadeductinsddinesathrughb |
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17. |
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18. |
tirenetincineessine |
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(see instructions) |
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18. |
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19. |
Iftheauntnineisntcrrectentercrrectaunth |
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ereandexpaininrider |
(see instr.) |
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20. |
Investntinceteinesathrughhbew |
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(see instructions) |
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(a) |
ividendsfrnnsubsidiarstchedfrinvestnteinstructin |
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20a. |
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(b) Interestfrinvestntcapitancudefederastateandn |
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icipabigatins |
(itemize in rider) |
20b. |
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(c)Netcapitagainssfrsaesrexchangesfnnsubsidiarsecu |
ritieshedfrinvestnt |
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tezenriderrattachederaSchedue |
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20c. |
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(d) |
IncfrassetsincudedninefSchedue |
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20d. |
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(e) |
dinesathrughdincusive |
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20e. |
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(f) |
eductinsdirectrindirectattributabetinvestntinc |
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ttachisteinstructins |
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20f. |
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(g) |
anceineeessinef |
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20g. |
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(h) |
Interestnbanaccuntsincudedinincreprtednine |
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d |
20h. |
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21. |
NewYritnetperatingssdeductinapprtinedti |
nvestntinc |
(attach rider)(see instr.) |
21. |
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22a. Investntincinegessine |
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(see instructions) |
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sinessinctbeacatedinerineessine |
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catedinvestntinc |
tipinebbtheinvestntacatinpercentagen |
SchedueLine |
(see instr.)... |
24. |
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25a. catedbusinessinctipinebthebusinessaca |
tinpercentagenSchedueLine |
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25a. |
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25b. Iftheauntnineaisntcrrectentercrrectaunt |
hereandexpaininrider |
(see instructions) |
25b. |
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26. |
taacatednetincinepusinearine |
bnteratSchedueine |
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26. |
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*30232191*
30232191
ATTACH ALL PAGES OF FEDERAL RETURN
Form |
NAME: ____________________________________ EIN: ___________________________________ |
Page 4 |
SCHEDULE C
Subsidiary Capital and Allocation
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tasandncudingitenrider |
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taucatedsubsidiarcapitaransferthistt |
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SCHEDULE D
Investment Capital and Allocation
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RIPIONOINV |
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NfShares |
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NetverageVaue |
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Vauecated |
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LISSOSRIY |
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runtf |
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catin |
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Securities |
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tInvestntapita |
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Investnt |
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1. |
tasncudingitenrider |
1. |
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2. |
Investntacatinpercentage |
inedividedbinerundedtthenearestnehun |
dredthfapercentagepint |
2. |
% |
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3. |
ash |
(To treat cash as investment capital, |
3. |
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you must include it on this line.) |
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4. |
InvestntcapitatafinesandenternSchedu |
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eine |
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SCHEDULE E |
Computation and Allocation of Capital |
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sisusedtdeterneaveragevaueincu |
Checkone.(Attachdetailedschedule.) |
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n - Annually |
n - |
n - Quarterly |
COLUMN A |
COLUMN B |
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n - Monthly |
n - Weekly |
n - Daily |
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Beginning of Year |
End of Year |
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1.taassetsfrfederareturn
2.Reaprpertandrtabesecuritiesincudedinine
3. |
Subtractinefrine |
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4. |
Reaprpertandrtabesecuritiesat |
fair market value |
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5. |
ustedttaassetsddinesand |
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6. |
taiabiities |
(seeinstructions) |
................................................... |
7.tacapitauineesscuine
8. Subsidiarcapitaeduecuine
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9. |
sinessandinvestntcapitaineessine |
(seeinstructions) |
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10. |
Investntcapitaedueine |
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(seeinstructions) |
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*30242191* |
11. |
sinesscapitaineessine |
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12. |
catedinvestntcapita |
tipinebtheinvestntacatinpercentagen |
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SchedueLine |
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13. |
catedbusinesscapita |
tipinebthebusinessacatinpercentagenSche |
dueLine |
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14. |
taacatedbusinessandinvestntcapita |
inepusinenteratSchedueinearb |
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15. |
IssuersacatinpercentagefSchineandSch |
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cine |
÷Schine |
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rundedtthenearesthundredthfapercentnternpag |
e |
line22. SeeInstr. |
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Certain Stockholders |
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SCHEDULE F |
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Incudeastcderswninginexcessf |
5%ftaxparsissuedcapitastcwhreceivedancensatini |
ncudingcssins |
||||
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Name, Country and US Zip Code (Attach rider if necessary) |
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SciaSecuritNuer |
Officiaite |
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COLUMN C
Average Value
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.%
SaarOtherensatin
Receivedfrrpratin
fnneenter
1. taincudinganauntnriderternSchedueine1.
30242191 |
ATTACH ALL PAGES OF FEDERAL RETURN |
|
Form |
NAME: ______________________________________ EIN: ____________________________________ |
Page 5 |
SCHEDULE G
Locations of Places of Business Inside and Outside New York City
taxparsstceteScheduePartsand
Part 1 - List location for each place of business INSIDE New York City (see instructions; attach rider if necessary)
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etedress |
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Rent |
Naturefivities |
Nfes |
WagesSaariesc |
uties |
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Part 2 - List location for each place of business OUTSIDE New York City (see instructions; attach rider if necessary) |
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etedress |
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Rent |
Naturefivities |
Nfes |
WagesSaariesc |
uties |
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N |
SR |
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ZIP |
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SR |
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ZIP |
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N |
SR |
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ZIP |
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SCHEDULE H
Business Allocation - see instructions before completing this schedule
Taxpayers must report their Business Allocation Percentage in this schedule for this return to be accepted
axparswhdntacatebusinessincutsideNewYr |
itstenter%nSchedueine |
|
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||
axparswhacatebusinessincbthinsideandutside |
NewYritstceteSchedueandenterpercentagen |
|
Schedueine |
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COLUMN A - NEW YORK CITY |
COLUMN B - EVERYWHERE |
|
||
|
Receipts in the regular course of business from: |
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1. |
Saesftangibepersnaprpert |
1. |
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1. |
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2. |
Servicesperfrd |
2. |
|
2. |
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______________________________________________________________________ |
|
||||||
3. |
Rentasfprpert |
3. |
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3. |
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______________________________________________________________________ |
|
||||||
4. |
Rties |
4. |
|
4. |
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5. |
Otherbusinessreceipts |
5. |
|
5. |
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6. |
ta |
6. |
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6. |
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7. |
sinesscatinPercentageinecudividedbine |
curundedtthenearesthundredthfapercent |
|
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|
IfusingSchedueIenterpercentagefrPartinerPa |
rtineSeeinstructins |
|
7. |
|
|
% |
*30252191* |
30252191 |
ATTACH ALL PAGES OF FEDERAL RETURN |
Form |
NAME: ______________________________________ EIN: ___________________________________ |
Page 6 |
SCHEDULE I
Business Allocation for Aviation Corporations and Corporations Operating Vessels
Part 1 |
sinessacatinfraviatincrpratins |
|
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|
AVERAGE FOR THE YEAR |
|
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||
|
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|
COLUMN A - NEW YORK CITY |
|
COLUMN B - EVERYWHERE |
|
||
1. |
rcraftarrivasanddepartures |
|
1. |
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2. |
NewYritpercentageudividedbcu |
|
2. |
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% |
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|||||
3. |
Revenuetnshanded |
|
3. |
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4. |
NewYritpercentageudividedbcu |
|
4. |
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% |
|
5. |
Originatingrevenue |
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5. |
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6. |
NewYritpercentageudividedbcu |
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6. |
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% |
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7. |
tafinesand |
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7. |
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% |
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8. |
catinpercentageinedividedbthreerundedtth |
enearestnehundredthfapercentagepintnternSche |
dueine |
8. |
|
% |
||||
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||
Part 2 |
sinessacatinfrcrpratinsperatingvessesinfreignc |
|
rce |
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||
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1. |
gregatenuerfwrngda |
1. |
|
2. |
catinpercentage |
udividedbcurundedtthenearestnehundre |
|
COLUMN A - |
NEW YORK CITY |
COLUMN B |
EVERYWHERE |
|
TERRITORIAL WATERS |
|
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|
|
dthfapercentagepintnternSchedueine |
2. |
% |
|
SCHEDULE J
The following information must be entered for this return to be complete. (REFER TO INSTRUCTIONS BEFORE COMPLETING THIS SECTION.)
1a. |
NewYritprincipabusinessactivit____________________ |
_____________________________________________________________________ |
|
1b. |
Othersignificantbusinessactivities (attach schedule, see instructions__________________________________________________ _______________ |
||
2. |
radenafreprtingcrpratinifdifferentfrnaen |
terednpage___________________________________ |
|
3. |
Isthiscrpratinincudedinacnsidatedfederareturn |
n YES |
n NO |
|
Ifgiveparentsna |
______________________________________________ |
N |
___________________________ |
||||
|
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|
|
enterhereandnpageine |
|
4. |
Isthiscrpratinaerfacntredgrupfcrpratin |
sasdefinedinIRsectin |
|
|
n YES |
|||
|
disregardinganexcusinbreasnfparagraphfthatsect |
in |
|
|
|
|||
|
If |
givecnparentcrpratin’snaifan ________________ |
|
_______________ |
N |
_______________________________ |
||
|
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|
enterhereandnpageine |
|
5. |
astheInternaRevenueServicertheNewYrStateepartn |
tfaxatinandinance |
|
|
n YES |
|||
|
crrectedantaxabeincrthertaxbasereprtedinaprir |
arrareucurrentunderaudit |
|
|
||||
|
Ifbwh |
|
n Internal Revenue Service |
|
Stateperid |
|
g________________ |
d________________ |
|
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|
YY |
YY |
|
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|
n New York State Department of Taxation and Finance |
Stateperid |
|
g________________ |
d________________ |
|
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|
YY |
YY |
6.If“Ytquestin
|
6a.rarsprirthasrNYeprtfedera |
|
|
Statehangeinaxsebeenfied |
|
|
n YES |
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6b. rarsbeginningnrafterhasanandedreturn |
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beenfied |
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n YES |
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idthiscrpratinanpantstreatedasinterestinthe |
cutatinfentirenetinctsharehders |
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wningdirectr |
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indirectindividuarintheaggregaterethan% |
fthecrpratin’sissuedandutstandingcapitastcIf |
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“Y |
n YES |
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cetethefwingfrethanneattachseparatesh |
eet |
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Sharehder’sna___________________________________ |
______SSNN________________________________ |
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InterestpaidtSharehder |
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taIndebtednesstsharehderdescribedabve |
________________ |
tainterestpaid |
_______________ |
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Wasthiscrpratinaerfapartnershiprintventured |
uringthetaxar |
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n YES |
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IfattachschedueistingnaandrIdentificatin |
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Nuer |
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antiduringthetaxabeardidthecrpratinhave |
aninterestinreaprpert |
ncudingaeasehdinterest |
n YES |
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catedinNYracntringinterestinanentitwnin |
gsuchreaprpert |
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*30262191* |
10. |
a) |
If |
t |
attachascheduefsuchprpertindicatingthenaturef |
theinterestandincudingthestreet |
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addressbrughbcandtnuer |
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b) WasanNYreaprpertncudingaeasehdinterestrcnt |
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ringinterestinanentitwningNYrea |
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n YES |
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prpertacquiredrtransferredwithrwithutcnsiderati |
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n |
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c) |
Wasthereapartiarceteiquidatinfthecrprati |
n |
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n YES |
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d) Was%rrefthecrpratin’swnershiptransferredduring |
thetaxarverathreearperidraccrdingtapa |
n |
n YES |
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11. |
IftbcrdwasaReaPrpertransferaxReturn |
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rNYPfied |
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n YES |
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12. |
IfOtexpain______________________________ |
____________________________________________ |
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13. |
esthecrpratinhavenerrequaifiedsubchapterSsub |
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sidiaries |
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n YES |
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If“YtachaschedueshwingthenaaddressandNif |
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anfeachQSSSandindicatewhether |
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theQSSSfiedrwasrequiredtfieaitbusinessincta |
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xreturn (see instructions) |
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14. |
terthenuerfedreturnsattached________________ |
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______________________ |
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15. |
esthistaxparparentgreaterthan$franprese |
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sinNYinthebrughfnhattansuth |
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n YES |
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fthStreetfrthepurpsefcarrngnantradebusine |
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ssprfessinvcatinrcrciaactivit |
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16. |
IfwerearequiredrciaRentaxReturnsfied |
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n YES |
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30262191 |
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PeaseenterrIdentificatinNuerwhichwasusednth |
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erciaRentaxReturn ____________________________ |
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nNO
nNO
nNO
nNO
nNO
nNO
nNO
nNO
nNO
nNO
nNO
nNO
nNO
nNO
__
Form |
NAME: ______________________________________ EIN: ___________________________________ |
Page 7 |
SCHEDULE K
Federal Return Information
The following information must be entered for this return to be complete.
Enter on lines 1 through 10 in the Federal Amount column the amounts reported on your federal Form 1120S. (See instructions)
Federal 1120S |
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t Federal Amount t |
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1. |
ividends |
1. |
____________________________________ |
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2. |
Interestinc |
2. |
____________________________________ |
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3. |
apitagainnetinc |
3. |
____________________________________ |
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4. |
Otherinc |
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____________________________________ |
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5. |
tainc |
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____________________________________ |
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6. |
ddebts |
6. |
____________________________________ |
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7. |
Interestexpense |
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____________________________________ |
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8. |
Otherdeductins |
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____________________________________ |
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9. |
tadeductins |
9. |
____________________________________ |
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10. |
Netperatingssdeductin |
10. |
____________________________________ |
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CERTIFICATION OF AN ELECTED OFFICER OF THE CORPORATION
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 n
irsidress
_______________________________________
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MAILING INSTRUCTIONS
ATTACH COPY OF ALL PAGES OF YOUR FEDERAL TAX RETURN 1120S.
Make remittance payable to the order of NYC DEPARTMENT OF FINANCE. Payment must be made in U.S. dollars and drawn on a U.S. bank.
To receive proper credit, you must enter your correct Employer Identification Number on your tax return and remittance.
The due date for the calendar year 2021 return is on or before March 15, 2022.
For fiscal years beginning in 2021, file on or before the 15th day of the 3rd month following the close of the fiscal year.
ALLRETURNSEXCEPTREFUNDRETURNS
NYOIN
ORPORION
POX
NONNY
REMITTANCES
PAY ONLINE WITH FORM
AT NYC.GOV/ESERVICES
OR
Mail Payment and Form
NYOIN
POX
NYORNY
RETURNS CLAIMING REFUNDS
NYOIN
ORPORION
POX
NONNY
*30272191*
30272191