Form Nyc-204 - Unincorporated Business Tax Return

Form NYC-204 - 2006

Page 4

Name

EIN

ALLOCATION OF BUSINESS INCOME

ALLOCATION

NON-ALLOCATION

Taxpayers who do not allocate business income:

Taxpayers who allocate income outside the City:

- omit Schedule E, Parts 1 and 2 (below)

- complete Schedule E, Parts 1, 2 and 3 (below) and

- attach separate schedule if allocating by separate books and

- enter 100% on Schedule E, Part 3, line 5 and 100% on

Schedule A, line 2

records. See “Highlight of Recent Law Changes to

Unincorporated Businesses”

- check method used to allocate on Schedule A, line 2 and enter

percentage rounded to the nearest one hundredth of a percent-

age point

S C H E D U L E E

Complete this schedule if business is carried on both inside and outside New York City

List location of each place of business INSIDE New York City, nature of activities at each location (manufacturing, sales office, executive office,

Part 1

public warehouse, contractor, converter, etc.), and number of employees, their wages, salaries and duties at each location.

Complete Address

Rent

Nature of Activities

Number of Employees

Wages, Salaries, etc.

Duties

Total

List location of each place of business OUTSIDE New York City, nature of activities at each location (manufacturing, sales office, executive office,

Part 2

public warehouse, contractor, converter, etc.), and number of employees, their wages, salaries and duties at each location.

Complete Address

Rent

Nature of Activities

Number of Employees

Wages, Salaries, etc.

Duties

Total

Part 3

Formula Basis Allocation of Income

DESCRIPTION OF ITEMS USED AS FACTORS

COLUMN A - NEW YORK CITY

COLUMN B - EVERYWHERE

COLUMN C

1. Average value of the real and tangible personal

PERCENTAGE IN

NEW YORK CITY

property of the business (see instructions)

....................... 1a.

Business real property owned

(COLUMN A

DIVIDED BY

1b.

Business real property rented from others (rent x 8)

COLUMN B)

.... 1c.

Business tangible personal property owned

1d.

Business tangible personal property rented from others (rent x 8)

.................................... 1e.

Total of lines 1a - 1d

2. Wages, salaries and other personal service

compensation paid to employees during the year ...

3a Gross sales of merchandise or charges for

services during the year................................... 3a.

3b. Optional additional gross income factor for manufacturers (enter amount from line 3a, see instructions) ............ 3b.

4. Sum of percentages in column C........................................................................................................................... 4.

(divide total percentage (line 4) by 3 or actual number of

BUSINESS ALLOCATION PERCENTAGE

percentages used if more or less than 3) (round to the nearest one hundredth of a percentage point and enter

here and transfer to page 1, Schedule A, line 2) ................................................................................................... 5.

IS ANY PLACE OF BUSINESS LISTED IN PARTS 1 AND 2 LOCATED IN A PARTNER'S HOME?

YES

DID YOU CLAIM A DEDUCTION FOR EXPENSES OF AN OFFICE IN A PARTNER'S HOME?

YES

60440691

1065

AT TA C H F E D E R A L F O R M

A N D A L L A C C O M PA N Y I N G S C H E D U L E S I N C L U D I N G T H E I N D I V I D U A L K