Form Nyc-9.6 - Claim For Credit Applied To General Corporation Tax

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C C L L A A I I M M F F O O R R C C R R E E D D I I T T A A P P P P L L I I E E D D T T O O

2013

NEW YORK CITY DEPARTMENT OF FINANCE

G G E E N N E E R R A A L L C C O O R R P P O O R R A A T T I I O O N N T T A A X X

Finance

ATTACH TO FORM NYC-3L OR NYC-3A

Use this form to claim:

A. the Real Estate Tax Escalation Credit

B. the Employment Opportunity Relocation costs Credit

C. the Industrial Business Zone Credit.

For CALENDAR YEAR 2013 or FISCAL YEAR beginning ____________________ 2013 and ending __________________________

USE FORM NYC-9.5 IF YOU ARE FILING A CLAIM FOR A RELOCATION AND EMPLOYMENT ASSISTANCE PROGRAM (REAP) CREDIT

Print or Type M

Name as shown on Form NYC-3L or NYC-3A:

EMPLOYER IDENTIFICATION NUMBER

Date moved into

Inception date

New York City:

of lease:

Former address:

FEDERAL BUSINESS CODE

GENERAL CORPORATION TAX YEAR FOR WHICH CLAIM IS MADE

YEAR ENDED

___________________________

I I

TYPE OF BUSINESS

COMMERCIAL

INDUSTRIAL

RETAIL

()

PART I

Computation of credit

Real estate tax escalation credit (Section 11-604.13) (from page 2, Schedule A, line 7)

.......

Employment opportunity relocation costs credit or IBZ credit

(from page 3, Schedule B, line 6 or page 4, Schedule C, line 10)

......................................................

(add lines 1 and 2) (include on Form NYC-3L,

TOTAL CREDITS CLAIMED

Schedule A, line 9a or Form NYC-3A, Sch. A, line 11a)

..............................................................................

The adjustments in

below must be included in the New York City General Corporation Tax Return for the tax year

PART II

covered by this claim for credit. If the General Corporation Tax Return has been filed without these adjustments, an amended

return must be submitted with this claim form.

PART II

Adjustments increasing federal taxable income

Real estate tax escalation excluded or deducted (line 1 above)

(enter on Form NYC-3L or NYC-3A, Schedule B, line 6c (see instructions))

.................................

Employment opportunity relocation costs and IBZ relocation costs excluded or deducted

(line 2 above) (enter on Form NYC-3L or NYC-3A, Schedule B line 6b (see instructions))

....

INSTRUCTIONS FOR PARTS I AND II

puting entire net income. The amounts of the various credit items claimed

Form NYC-9.6 must be attached to and submitted with the General Cor-

must be added to the entire net income if an exclusion or deduction for

poration Tax Return (Form NYC-3L) or Combined General Corporation

Tax Return (Form NYC-3A) in order to claim the credits described in

the credit item was taken in computing federal taxable income (See Admin-

Schedules A and B.

istrative Code Section 11-602.8b, subparagraphs (4-b) and (4-c).)

PART I

Enter the required adjustments at lines 4 and 5 of part II, and on Form

Enter the amounts of the credits claimed in Schedules A and B on the ap-

NYC-3L, lines 6c and 6b, or NYC-3A, Schedule B, column A, lines 6c

propriate lines (lines 1 and 2) of part I. The total credit amount claimed

and 6b if the adjustments relate to the reporting corporation. For the other

(line 3) is to be included on Form NYC-3L, Schedule A, line 9a or Form

members of the combined group, enter the amounts on NYC-3A/B. If

NYC-3A, Schedule A, line 11a.

there is only one other member of the combined group, enter the amounts

PART II

for that corporation on Form NYC-3A, column B.

Taxpayers claiming these credits must make certain adjustments in com-

NYC- 9.6 2013

Form Nyc-9.6 - Claim For Credit Applied To General Corporation Tax - 2013

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