Instructions For Form Ct-3.3 - Prior Net Operating Loss Conversion (Pnolc) Subtraction - New York State Department Of Taxation And Finance - 2015 Page 5
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CT-3.3-I (2015) Page 5 of 5
3) also include on line 3 the amount reported on Schedule D,
line 4 of the Form CT-3.3 you filed for the tax period
immediately preceding the tax period for which you are
reporting.
Schedule E – Computation of current year
unabsorbed NOL
Only combined groups must complete Schedule E.
To compute the PNOLC subtraction pool in instances where the
composition of combined groups has changed, it is necessary
to know the amounts of base year unabsorbed NOLS that
new members have brought to the group, and that departing
members have taken from the group. The amounts added to
or subtracted from the base year unabsorbed NOL reported by
you is the amount of the base year unabsorbed NOL reported
by each new or departing member when such member(s) filed
separately in the base year, or each new or departing member’s
share of its base year combined group’s base year unabsorbed
NOL when such member(s) filed as part of a combined group in
the base year.
Schedule F – New and departing members of
combined group
For each new member that joined your combined group since
the last tax period for which you filed Form CT-3.3, enter the
member’s name and EIN in columns A and B. In column C enter
N and in column D enter the new member’s PNOLC subtraction
pool that was added to your group’s pool.
Do the same for each member that departed your combined
group since the last tax period for which you filed Form CT-3.3;
except in column C enter D, and in column D enter the departing
member’s PNOLC subtraction pool that was removed from your
group’s pool.
Need help? and Privacy notification
See Form CT-1, Supplement to Corporation Tax Instructions.
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