Form NYC-3A "Combined General Corporation Tax Return" - New York City

What Is Form NYC-3A?

This is a legal form that was released by the New York City Department of Finance - a government authority operating within New York City. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 9, 2019;
  • The latest edition provided by the New York City Department of Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form NYC-3A by clicking the link below or browse more documents and templates provided by the New York City Department of Finance.

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Download Form NYC-3A "Combined General Corporation Tax Return" - New York City

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COMBINED GENERAL CORPORATION TAX RETURN
- 3A
2019
To be filed by S Corporations only. All C Corporations must file Form NYC-2, NYC-2S or NYC-2A
For CALENDAR YEAR 2019 or FISCAL YEAR beginning _______________ 2019, and ending ___________________
n
Name of reporting corporation
Name
TAXPAYER’S EMAIL ADDRESS
Change
In Care Of
EMPLOYER IDENTIFICATION NUMBER OF REPORTING CORPORATION
n
Address (number and street)
Address
Change
City and State
Zip Code
Country (if not US)
BUSINESS CODE NUMBER AS PER FEDERAL RETURN
Business Telephone Number
Date business began in NYC
NYC PRINCIPAL BUSINESS ACTIVITY
Name of parent of controlled group
Employer
Id. No.:
n
n
Final return
Filing a 52- 53-week taxable year
n
nn
Special short period return (See Instr.)
Enter 2‑character special condition code, if applicable (see inst.)
n
Claim any 9/11/01-related federal tax benefits (see inst.)
n
n
nn-nn-nnnn
If the purpose of the amended return is to report a
IRS change
Date of Final
Amended return
n
Determination
federal or state change, check the appropriate box:
NYS change
Computation of Tax -
SCHEDULE A
BEGIN WITH SCHEDULE B ON PAGE 3. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.
Payment Amount
Amount being paid electronically with this return ............................................. A.
A. Payment
Allocated combined income (from Schedule M, line 5) ..
1.
1.
1.
X .0885
2.
Allocated combined capital (from Schedule M, line 8) ..... 2.
2.
X .0015
3.
Alternative Tax (from Alternative Tax Schedule on page 2) (see instructions)
3.
..................................
Minimum tax for reporting corporation only - NYC Gross Receipts: 4.
........
4.
4.
Allocated subsidiary capital (from Schedule M, line 9)............ 5.
5.
5.
X .00075
Combined Tax (line 1, 2, 3 or 4, whichever is largest, PLUS line 5).............................................
6.
6.
Minimum Tax for taxable corporations (from Schedule M, line 12) ...............................................
7.
7.
Total combined tax - add line 6 and line 7.....................................................................................
8.
8.
UBT Paid Credit (attach Form NYC-9.7) .......................................................................................
9.
9.
Tax after UBT Credit (line 8 less line 9).........................................................................................
10.
10.
REAP Credit (attach Form NYC-9.5).............................................................................................
11a.
11a.
11b.
LMREAP Credit (attach Form NYC-9.8)........................................................................................
11b.
12a.
Real Estate Tax Escalation, Employment Opportunity Relocation and IBZ Credits (attach Form NYC-9.6)
12a.
12b.
Intentionally left blank....................................................................................................................
12b.
12c
Beer Production Credit (attach Form NYC-9.12) ..........................................................................
12c.
13.
Net tax after credits (line 10 less total of lines 11a through 12c)...................................................
13.
14.
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 2 of Form NYC-EXT ............
14a.
(b) If application for extension has not been filed and line 13 exceeds $1,000, enter 25% of line 13
14b.
Net Tax (add lines 13 and 14a or 14b)......................................................................................................
15.
15.
16.
Total Prepayments (see instructions) ............................................................................................
16.
Balance due (line 15 less line 16) .................................................................................................
17.
17.
18.
Overpayment (line 16 less line 15)................................................................................................
18.
19a.
Interest (see instructions) .................................................................
19a.
Additional charges (see instructions) ................................................
19b.
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.
n
n
Amount of line 21 to be: (a) Refunded -
Direct deposit - fill out line 22c
OR
Paper check
22.
22a.
(b) Credited to 2020 estimated tax ........................................................
22b.
ACCOUNT TYPE
22c.
Routing
Account
n
n
Checking
Savings
Number
Number
23.
TOTAL REMITTANCE DUE (see instructions) .............................................................................
23.
30111991
SEE PAGE 2 FOR MAILING INSTRUCTIONS
NYC-3A - 2019. 10.09.2019
COMBINED GENERAL CORPORATION TAX RETURN
- 3A
2019
To be filed by S Corporations only. All C Corporations must file Form NYC-2, NYC-2S or NYC-2A
For CALENDAR YEAR 2019 or FISCAL YEAR beginning _______________ 2019, and ending ___________________
n
Name of reporting corporation
Name
TAXPAYER’S EMAIL ADDRESS
Change
In Care Of
EMPLOYER IDENTIFICATION NUMBER OF REPORTING CORPORATION
n
Address (number and street)
Address
Change
City and State
Zip Code
Country (if not US)
BUSINESS CODE NUMBER AS PER FEDERAL RETURN
Business Telephone Number
Date business began in NYC
NYC PRINCIPAL BUSINESS ACTIVITY
Name of parent of controlled group
Employer
Id. No.:
n
n
Final return
Filing a 52- 53-week taxable year
n
nn
Special short period return (See Instr.)
Enter 2‑character special condition code, if applicable (see inst.)
n
Claim any 9/11/01-related federal tax benefits (see inst.)
n
n
nn-nn-nnnn
If the purpose of the amended return is to report a
IRS change
Date of Final
Amended return
n
Determination
federal or state change, check the appropriate box:
NYS change
Computation of Tax -
SCHEDULE A
BEGIN WITH SCHEDULE B ON PAGE 3. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.
Payment Amount
Amount being paid electronically with this return ............................................. A.
A. Payment
Allocated combined income (from Schedule M, line 5) ..
1.
1.
1.
X .0885
2.
Allocated combined capital (from Schedule M, line 8) ..... 2.
2.
X .0015
3.
Alternative Tax (from Alternative Tax Schedule on page 2) (see instructions)
3.
..................................
Minimum tax for reporting corporation only - NYC Gross Receipts: 4.
........
4.
4.
Allocated subsidiary capital (from Schedule M, line 9)............ 5.
5.
5.
X .00075
Combined Tax (line 1, 2, 3 or 4, whichever is largest, PLUS line 5).............................................
6.
6.
Minimum Tax for taxable corporations (from Schedule M, line 12) ...............................................
7.
7.
Total combined tax - add line 6 and line 7.....................................................................................
8.
8.
UBT Paid Credit (attach Form NYC-9.7) .......................................................................................
9.
9.
Tax after UBT Credit (line 8 less line 9).........................................................................................
10.
10.
REAP Credit (attach Form NYC-9.5).............................................................................................
11a.
11a.
11b.
LMREAP Credit (attach Form NYC-9.8)........................................................................................
11b.
12a.
Real Estate Tax Escalation, Employment Opportunity Relocation and IBZ Credits (attach Form NYC-9.6)
12a.
12b.
Intentionally left blank....................................................................................................................
12b.
12c
Beer Production Credit (attach Form NYC-9.12) ..........................................................................
12c.
13.
Net tax after credits (line 10 less total of lines 11a through 12c)...................................................
13.
14.
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 2 of Form NYC-EXT ............
14a.
(b) If application for extension has not been filed and line 13 exceeds $1,000, enter 25% of line 13
14b.
Net Tax (add lines 13 and 14a or 14b)......................................................................................................
15.
15.
16.
Total Prepayments (see instructions) ............................................................................................
16.
Balance due (line 15 less line 16) .................................................................................................
17.
17.
18.
Overpayment (line 16 less line 15)................................................................................................
18.
19a.
Interest (see instructions) .................................................................
19a.
Additional charges (see instructions) ................................................
19b.
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.
n
n
Amount of line 21 to be: (a) Refunded -
Direct deposit - fill out line 22c
OR
Paper check
22.
22a.
(b) Credited to 2020 estimated tax ........................................................
22b.
ACCOUNT TYPE
22c.
Routing
Account
n
n
Checking
Savings
Number
Number
23.
TOTAL REMITTANCE DUE (see instructions) .............................................................................
23.
30111991
SEE PAGE 2 FOR MAILING INSTRUCTIONS
NYC-3A - 2019. 10.09.2019
Form NYC-3A - 2019
: _______________________________________________
: ________________________
Page 2
NAME OF REPORTING CORPORATION
EIN
Computation of Tax -
SCHEDULE A - Continued
BEGIN WITH SCHEDULE B ON PAGE 3. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.
24.
24.
Combined group’s issuer's allocation percentage (from Schedule M, line 10) .....................................
%
25.
25.
Gross receipts or sales (See instructions)..............................................................................................
26.
26.
Total assets (Schedule E, line 1, column E) ..........................................................................................
27.
27.
Compensation of more than 5% stockholders as used in computation of line 3 (Sch. F, line 1, col. E) ..
28.
28.
NYC rent deducted on federal tax return .................................................................................................
29.
29.
Intentionally Omitted...............................................................................................................................
30.
30.
Number of Subsidiaries_________________ Number of taxable Subsidiaries_________________
P R E PAY M E N T S S C H E D U L E
,
16
DATE
AMOUNT
PREPAYMENTS CLAIMED ON SCHEDULE A
LINE
A. Mandatory first installment paid with preceding year's tax.........................................
B. Payment with Declaration, Form NYC-400 (1)...........................................................
C. Payment with Notice of Estimated Tax Due (2)..........................................................
D. Payment with Notice of Estimated Tax Due (3)..........................................................
E. Payment with extension, Form NYC-EXT ..................................................................
F. Overpayment from preceding year credited to this year ............................................
G. Total prepayments from subsidiaries (attach rider) ...................................................
H. TOTAL of A through G (enter on Schedule A, line 16) ...................................................
Refer to instructions before computing the alternative tax.
A LT E R N AT I V E TA X S C H E D U L E
Net income/loss (See instructions) ......................................................................................................................................................................... 1. $ _________________________
Enter 100% of salaries and compensation for the taxable year paid to stockholders owning
more than 5% of the taxpayer’s stock. (See instructions.) ............................................................................................................................... 2. $ _________________________
Total (line 1 plus line 2) ........................................................................................................................................................................................... 3. $ _________________________
Statutory exclusion - Enter $40,000. (if return does not cover an entire year, exclusion must be prorated
based on the period covered by the return)............................................................................................................................................................ 4. $ _________________________
Net amount (line 3 minus line 4) ............................................................................................................................................................................. 5. $ _________________________
15% of net amount (line 5 x 15%)........................................................................................................................................................................... 6. $ _________________________
Investment income to be allocated (amount on Schedule B, line 22b, Column E x 15%.
Do not enter more than the amount on line 6 above. Enter
0
if not applicable.) .................................................................................................. 7. $ _________________________
"
"
Business income to be allocated (line 6 minus line 7) .......................................................................................................................................... 8. $ _________________________
Allocated investment income (line 7 x investment allocation % from Schedule D, line 5) ....................................... 9. $ _________________________
Allocated business income (line 8 x business allocation % from Schedule H, line 7) ..............................................10. $ _________________________
Taxable net income (line 9 plus line 10).....................................................................................................................11. $ _________________________
8.85% (.0885)
Tax rate ........................................................................................................................................................................12.
_________________________
Alternative tax (line 11 x line 12) Transfer amount to page 1, Schedule A, line 3 .......................................................13. $ _________________________
-
NEW MAILING INSTRUCTIONS
DO NOT INCLUDE PAYMENT WITH RETURN
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 2019 return is on or before March 16, 2020.
For fiscal years beginning in 2019, file on or before the 15th day of the 3rd month following the close of the fiscal year.
ALL RETURNS EXCEPT REFUND RETURNS
REMITTANCES
RETURNS CLAIMING REFUNDS
PAY ONLINE WITH FORM NYC-200V
NYC DEPARTMENT OF FINANCE
NYC DEPARTMENT OF FINANCE
AT NYC.GOV/ESERVICES
GENERAL CORPORATION TAX
GENERAL CORPORATION TAX
P.O. BOX 5564
OR
P.O. BOX 5563
BINGHAMTON, NY 13902-5564
BINGHAMTON, NY 13902-5563
Mail Payment and Form NYC-200V ONLY to:
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933
30121991
Form NYC-3A - 2019
: _______________________________________________
: ________________________
Page 3
NAME OF REPORTING CORPORATION
EIN
S C H E D U L E B
Computation of combined entire net income
1.
Federal taxable income before net operating loss deduction and special deductions
(see instructions) ...............................................................
2.
Interest on federal, state, municipal and other obligations not included in line 1 above
(see instructions) ............................................................
3.
Deductions directly attributable to subsidiary capital (attach list) (see instructions) ..........................................................................................
4.
Deductions indirectly attributable to subsidiary capital (attach list) (see instructions) .......................................................................................
5a. NYS Franchise Tax, including MTA taxes and other business taxes deducted on the federal return (attach rider) (see instr.) .........................
5b. NYC General Corporation Tax deducted on federal return (see instructions)....................................................................................................
6.
New York City adjustments relating to (see instructions):
(a) Employment opportunity relocation costs credit and IBZ credit ..................................................................................................................
(b) Real estate tax escalation credit .................................................................................................................................................................
(c) ACRS depreciation and/or adjustment (attach Form NYC-399 and/or NYC-399Z).....................................................................................
7.
Additions:
(a) Payment for use of intangibles ...................................................................................................................................................................
(b) Intentionally Omitted ...................................................................................................................................................................................
(c) Other (see instructions) (attach rider) ..........................................................................................................................................................
Total of lines 1 through 7c ..................................................................................................................................................................................
8.
9a. Dividends from subsidiary capital (itemize on rider)
(see instr.).................................................................................................................................
9b. Interest from subsidiary capital (itemize on rider)
(see instructions) ..........................................................................................................................
9c. Gains from subsidiary capital.............................................................................................................................................................................
10. 50% of dividends from nonsubsidiary corporations
(see instructions) .......................................................................................................................
11. Combined New York City net operating loss deduction (attach Form NYC-NOLD-GCT)
(see instructions)....................................................................
12. Gain on sale of certain property acquired prior to 1/1/66
(see instructions) ..............................................................................................................
13. NYC and NYS tax refunds included in Sch. B, line 8
(see instructions) ....................................................................................................................
14. Wages and salaries subject to IRC §280C deduction disallowance (see instructions)
...........................................................................................
15. Depreciation and/or adjustment calculated under pre-ACRS or pre - 9/11/01 rules (attach Form NYC-399 and/or NYC-399Z) (see instr.).....
16a. Contributions of capital by governmental entities or civic groups (see instructions)..........................................................................................
16b. Other deductions (see instructions) (attach rider)..............................................................................................................................................
17. Total deductions (add lines 9a through 16b) ......................................................................................................................................................
18. Combined Entire net income (line 8 less line 17) (see instructions) ..................................................................................................................
19. If the amount on line 18 is not correct, enter correct amount here and explain in rider (see instr.) ...................................................................
20. Investment income - (complete lines a through h below) (see instructions)
(a) Dividends from nonsubsidiary stocks held for investment (see instructions) ....................................................................
(b) Interest from investment capital (include federal, state and municipal obligations) (itemize in rider)................................
(c) Net capital gain (loss) from sales or exchanges of nonsubsidiary securities held for investment
(itemize on rider or attach Federal Schedule D)................................................................................................................
(d) Income from assets included on line 3 of Schedule D.......................................................................................................
(e) Add lines 20a through 20d inclusive..................................................................................................................................
(f) Deductions directly or indirectly attributable to investment income (attach list) (see instructions) ....................................
(g) Balance (20e less line 20f) ................................................................................................................................................
(h) Interest on bank accounts included in income reported on line 20d..................................................................................
21. Combined New York City net operating loss deduction apportioned to investment income (attach Form NYC-NOLD-GCT) (see instr.)
22a. Combined Investment income (line 20g less line 21) .......................................................................................................
22b. Combined Investment income to be allocated (see instructions) ......................................................................................
23. Combined Business income to be allocated (line 18 or line 19 less line 22b)...................................................................
30131991
Form NYC-3A - 2019
: _______________________________________________
: ________________________
Page 4
NAME OF REPORTING CORPORATION
EIN
S C H E D U L E B
Computation of combined entire net income
COLUMN A
COLUMN B
COLUMN C
COLUMN D
COLUMN E
Reporting Corporation
Total Subsidiaries
Subtotal
Intercorporate
Combined Total
From NYC-3A/B
Column A
Eliminations
Column C
plus Column B
(attach rider)
less Column D
1.
1. ______________________________________________________________________________________________________________________________________
2.
2. ______________________________________________________________________________________________________________________________________
3.
3. ______________________________________________________________________________________________________________________________________
4.
4. ______________________________________________________________________________________________________________________________________
5a.
5a. ______________________________________________________________________________________________________________________________________
5b.
5b. ______________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
6a. ______________________________________________________________________________________________________________________________________
6a.
6b.
6b. ______________________________________________________________________________________________________________________________________
6c.
6c. ______________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
7a. ______________________________________________________________________________________________________________________________________
7a.
______________________________________________________________________________________________________________________________________
7c. ______________________________________________________________________________________________________________________________________
7c.
8. ______________________________________________________________________________________________________________________________________
8.
9a. ______________________________________________________________________________________________________________________________________
9a.
9b. ______________________________________________________________________________________________________________________________________
9b.
9c. ______________________________________________________________________________________________________________________________________
9c.
10. ______________________________________________________________________________________________________________________________________
10.
11. ______________________________________________________________________________________________________________________________________
11.
12. ______________________________________________________________________________________________________________________________________
12.
13. ______________________________________________________________________________________________________________________________________
13.
14. ______________________________________________________________________________________________________________________________________
14.
15. ______________________________________________________________________________________________________________________________________
15.
16a.
16a. ______________________________________________________________________________________________________________________________________
16b.
16b ______________________________________________________________________________________________________________________________________
17. ______________________________________________________________________________________________________________________________________
17.
18. ______________________________________________________________________________________________________________________________________
18.
19. ______________________________________________________________________________________________________________________________________
19.
______________________________________________________________________________________________________________________________________
20a. ______________________________________________________________________________________________________________________________________
20a.
20b. ______________________________________________________________________________________________________________________________________
20b.
20c.
20c. ______________________________________________________________________________________________________________________________________
20d. ______________________________________________________________________________________________________________________________________
20d.
20e. ______________________________________________________________________________________________________________________________________
20e.
20f. ______________________________________________________________________________________________________________________________________
20f.
20g. ______________________________________________________________________________________________________________________________________
20g
20h. ______________________________________________________________________________________________________________________________________
20h.
21.
__________________________________
22a.
____________________________
22b.
____________________________
23.
____________________________
*30141991*
30141991
Form NYC-3A - 2019
: _______________________________________________
: ________________________
Page 5
NAME OF REPORTING CORPORATION
EIN
S C H E D U L E C
Computation of combined subsidiary capital
1.
Average value.....................................................................................................................................................................................................
2.
Liabilities directly or indirectly attributable to subsidiary capital .........................................................................................................................
3.
Net average value (line 1 less line 2) .................................................................................................................................................................
4.
Net value allocated to New York City .................................................................................................................................................................
S C H E D U L E D
Computation of combined investment capital and investment allocation percentage
1.
Average value ....................................................................................................................................................................................................
2.
Liabilities directly or indirectly attributable to investment capital........................................................................................................................
3.
Net average value (line 1 less line 2) ................................................................................................................................................................
4.
Value allocated to New York City .......................................................................................................................................................................
5. Combined investment allocation percentage (line 4 divided by line 3) .............................................................................................................
6.
Cash ..................................................................................................................................................................................................................
7.
Combined investment capital (add lines 3 and 6) .............................................................................................................................................
Computation of combined capital
(use average values)
S C H E D U L E E
n
n
Is average value computed quarterly?
YES
NO
If NO, explain:__________________________________________________
1.
Total assets from federal return .........................................................................................................................................................................
2.
Real property and marketable securities included in line 1................................................................................................................................
3.
Subtract line 2 from line 1 ..................................................................................................................................................................................
4.
Real property and marketable securities at fair market value............................................................................................................................
5.
Adjusted total asset (add lines 3 and 4).............................................................................................................................................................
6.
Total liabilities (see instructions) ........................................................................................................................................................................
7.
Combined total capital (line 5 less line 6, column E) .........................................................................................................................................
8.
Combined Subsidiary capital (Schedule C, line 3 , column E)...........................................................................................................................
9.
Combined Business and Investment capital (line 7 less line 8, column E) ........................................................................................................
10. Combined Investment capital (Schedule D, line 7, column E) ...........................................................................................................................
11. Combined Business capital (line 9 less line 10, column E)................................................................................................................................
Computation of combined salaries and compensation of certain stockholders
S C H E D U L E F
1. Total Salary and All Other Compensation Received from Corporation ...............................................................................................................
*30151991*
30151991
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