Form NYC-2.5 "Computation of Receipts Factor" - New York City

What Is Form NYC-2.5?

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 January 1, 2020;
  • 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-2.5 by clicking the link below or browse more documents and templates provided by the New York City Department of Finance.

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- 2.5
COMPUTATION OF RECEIPTS FACTOR
*31412091*
You MUST attach this form to Form NYC-2 if you have ANY entries
on Form NYC-2, Schedule F, Part 1, line 1, or Part 2, line 2a.
COLUMN A - NEW YORK CITY
COLUMN B - EVERYWHERE
Section 11-654.2(2)
1.
1.
Sales of tangible personal property .............................................. 1.
2.
2.
Sales of electricity.......................................................................... 2.
3.
3.
Net gains from sales of real property ............................................ 3.
Section 11-654.2(3)
4.
4.
Rentals of real and tangible personal property ............................. 4.
5.
Royalties from patents, copyrights, trademarks, and similar
5.
intangible personal property............................................................ 5.
6.
6.
Sales of rights for certain closed-circuit and cable TV
transmissions of an event.............................................................. 6.
Section 11-654.2(4)
7.
7.
Sale, licensing, or granting access to digital products ...................7.
Section 11-654.2(5)(a)(1) Fixed percentage method for qualified financial instruments (QFIs)
n
n
To make this irrevocable election, check Yes; otherwise, check No, (see instructions)
YES
NO
8.
Section 11-654.2(5)(a)(2) Mark an X in each box that is applicable (see line 8 instructions)
Section 11-654.2(5)(a)(2)(i)
9.
9.
Interest from loans secured by real property..................................9.
10.
10.
Net gains from sales of loans secured by real property ...............10.
n
11.
11.
Interest from loans not secured by real property (QFI
) ........11.
n
12.
12.
Net gains from sales of loans not secured by real property (QFI
) ...12.
n
Section 11-654.2(5)(a)(2)(ii) (QFI
)
13.
13.
Interest from federal debt..............................................................13.
14.
14.
This line intentionally omitted........................................................14.
15.
15.
Interest from debt of NYS or its political subdivisions, including NYC ....15.
16.
Net gains from federal debt and debt of NYS or its political subdivisions, including NYC..16.
16.
17.
Interest from debt of other states or their political subdivisions.....17.
17.
18.
Net gains from debt of other states or their political subdivisions .18.
n
Section 11-654.2(5)(a)(2)(iii) (QFI
)
19.
19.
Interest from asset-backed securities and other government agency debt .19.
20.
Net gains from government agency debt or asset-backed
20.
securities sold through an exchange ............................................20.
21.
21.
Net gains from all other asset-backed securities .........................21.
n
Section 11-654.2(5)(a)(2)(iv) (QFI
)
22.
22.
Interest from corporate bonds.......................................................22.
23.
Net gains from corporate bonds sold through broker/dealer
23.
or licensed exchange ....................................................................23.
24.
24.
Net gains from other corporate bonds .........................................24.
Section 11-654.2(5)(a)(2)(v)
25.
25.
Net interest from reverse repurchase or securities borrowing agreements .25.
Section 11-654.2(5)(a)(2)(vi)
26.
26.
Net interest from federal funds .....................................................26.
n
Section 11-654.2(5)(a)(2)(ix) (QFI
)
27.
27.
Net income from sales of physical commodities...........................27.
n
Section 11-654.2(5)(a)(2)(x) (QFI
)
28.
28.
Marked to market net gains ..........................................................28.
n
Section 11-654.2(5)(a)(2)(viii) (QFI
)
n
11-654.2(5)(a)(2)(vii) (QFI
)
29.
29.
Interest from other financial instruments.......................................29.
30.
30.
Net gains and other income from other financial instruments ......30.
31412091
NYC-2.5 - 2020
- 2.5
COMPUTATION OF RECEIPTS FACTOR
*31412091*
You MUST attach this form to Form NYC-2 if you have ANY entries
on Form NYC-2, Schedule F, Part 1, line 1, or Part 2, line 2a.
COLUMN A - NEW YORK CITY
COLUMN B - EVERYWHERE
Section 11-654.2(2)
1.
1.
Sales of tangible personal property .............................................. 1.
2.
2.
Sales of electricity.......................................................................... 2.
3.
3.
Net gains from sales of real property ............................................ 3.
Section 11-654.2(3)
4.
4.
Rentals of real and tangible personal property ............................. 4.
5.
Royalties from patents, copyrights, trademarks, and similar
5.
intangible personal property............................................................ 5.
6.
6.
Sales of rights for certain closed-circuit and cable TV
transmissions of an event.............................................................. 6.
Section 11-654.2(4)
7.
7.
Sale, licensing, or granting access to digital products ...................7.
Section 11-654.2(5)(a)(1) Fixed percentage method for qualified financial instruments (QFIs)
n
n
To make this irrevocable election, check Yes; otherwise, check No, (see instructions)
YES
NO
8.
Section 11-654.2(5)(a)(2) Mark an X in each box that is applicable (see line 8 instructions)
Section 11-654.2(5)(a)(2)(i)
9.
9.
Interest from loans secured by real property..................................9.
10.
10.
Net gains from sales of loans secured by real property ...............10.
n
11.
11.
Interest from loans not secured by real property (QFI
) ........11.
n
12.
12.
Net gains from sales of loans not secured by real property (QFI
) ...12.
n
Section 11-654.2(5)(a)(2)(ii) (QFI
)
13.
13.
Interest from federal debt..............................................................13.
14.
14.
This line intentionally omitted........................................................14.
15.
15.
Interest from debt of NYS or its political subdivisions, including NYC ....15.
16.
Net gains from federal debt and debt of NYS or its political subdivisions, including NYC..16.
16.
17.
Interest from debt of other states or their political subdivisions.....17.
17.
18.
Net gains from debt of other states or their political subdivisions .18.
n
Section 11-654.2(5)(a)(2)(iii) (QFI
)
19.
19.
Interest from asset-backed securities and other government agency debt .19.
20.
Net gains from government agency debt or asset-backed
20.
securities sold through an exchange ............................................20.
21.
21.
Net gains from all other asset-backed securities .........................21.
n
Section 11-654.2(5)(a)(2)(iv) (QFI
)
22.
22.
Interest from corporate bonds.......................................................22.
23.
Net gains from corporate bonds sold through broker/dealer
23.
or licensed exchange ....................................................................23.
24.
24.
Net gains from other corporate bonds .........................................24.
Section 11-654.2(5)(a)(2)(v)
25.
25.
Net interest from reverse repurchase or securities borrowing agreements .25.
Section 11-654.2(5)(a)(2)(vi)
26.
26.
Net interest from federal funds .....................................................26.
n
Section 11-654.2(5)(a)(2)(ix) (QFI
)
27.
27.
Net income from sales of physical commodities...........................27.
n
Section 11-654.2(5)(a)(2)(x) (QFI
)
28.
28.
Marked to market net gains ..........................................................28.
n
Section 11-654.2(5)(a)(2)(viii) (QFI
)
n
11-654.2(5)(a)(2)(vii) (QFI
)
29.
29.
Interest from other financial instruments.......................................29.
30.
30.
Net gains and other income from other financial instruments ......30.
31412091
NYC-2.5 - 2020
:
:
______________________________________
__________________________________
Form NYC-2.5 - 2020
NAME
EIN
Page 2
COLUMN A - NEW YORK CITY
COLUMN B - EVERYWHERE
Section 11-654.2(5)(b)
31.
31.
Brokerage commissions ............................................................. 31.
32.
32.
Margin interest earned on behalf of brokerage accounts ............ 32.
33.
Fees for advisory services for underwriting or management
33.
of underwriting ............................................................................. 33.
34.
34.
Receipts from primary spread of selling concessions ..................34.
35.
35.
Receipts from account maintenance fees.....................................35.
36.
36.
Fees for management or advisory services..................................36.
37.
37.
Interest from an affiliated corporation ...........................................37.
Section 11-654.2(5)(c)
38.
38.
Interest, fees, and penalties from credit cards ........................... 38.
39.
39.
Service charges and fees from credit cards ................................ 39.
40.
40.
Receipts from merchant discounts .............................................. 40.
41.
41.
Receipts from credit card authorizations and settlement processing.....41.
42.
42.
Other credit card processing receipts ...........................................42.
Section 11-654.2(5)(d)
43.
Receipts from certain services to investment companies.............43.
Section 11-654.2(6)
44.
44.
Receipts from railroad and trucking business...............................44.
Section 11-654.2(12)
45.
45.
Receipts from the operation of vessels ........................................45.
Section 11-654.2(7)
46.
46.
Receipts from air freight forwarding..............................................46.
47.
47.
Receipts from other aviation services..................................................47.
Section 11-654.2(8)
48.
48.
Advertising in newspapers or periodicals ................................... 48.
49.
49.
Advertising on television or radio................................................. 49.
50.
50.
Advertising via other means ........................................................ 50.
Section 11-654.2(9)
51.
51.
Transportation or transmission of gas through pipes ...................51.
Section 11-654.2(10)
52.
52.
Receipts from other services/activities not specified ....................52.
Section 11-654.2(11)
53a.
53a. Discretionary adjustments ...........................................................53a.
Section 11-654.2(5-a)
53b.
53b. Net global intangible low-taxed income (see instructions) .....................................................................
Total receipts
54.
Total of columns A and B, pages 1 and 2, lines 1 through 53b.
Enter here and on NYC-2, Schedule F, Part 1, line 1,
Column A and line 1, Column B, or Part 2, line 2a, column A
54.
and line 2a, column B. ..................................................................54.
*31422091*
31422091
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