Form Nyc-202 - Unincorporated Business Tax Return For Individuals, Estates And Trusts - 2010 Page 3

Download a blank fillable Form Nyc-202 - Unincorporated Business Tax Return For Individuals, Estates And Trusts - 2010 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form Nyc-202 - Unincorporated Business Tax Return For Individuals, Estates And Trusts - 2010 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Form NYC-202 2010

Page 3

Name ___________________________________________________________________________ SSN / EIN _____________________________________

ALLOCATION OF BUSINESS INCOME -

Taxpayers who carry on business both inside and outside New York City should complete Schedule C, Parts 1, 2 and 3 (below). Attach separate schedule if allocating by separate

books and records. See “Highlights of Recent Tax Law Changes for Unincorporated Businesses.” On Schedule A, line 2, check method used to allocate and enter percentage from Part 3, line 6 rounded to the nearest one hun-

SCHED U L E C

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

dredth of a percentage point. Taxpayers who do not carry on business both inside and outside New York City should omit Schedule C, Parts 1 and 2 (below), enter 100% on Part 3, line 6 and enter 100% on Schedule A, line 2.

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

Part 1

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

G COLUMN A - NEW YORK CITY G COLUMN B - EVERYWHERE

G COLUMN C

1. Average value of the real and tangible

PERCENTAGE IN

personal property of the business (see instr)

NEW YORK CITY

a. Business real property owned ................................... 1a.

(COLUMN A

b. Business real property rented from others (rent x 8). 1b.

DIVIDED BY

c. Business tangible personal property owned .............. 1c.

COLUMN B)

d. Business tangible personal property rented from others (rent x 8) 1d.

e. Total of lines 1a - 1d .................................................. 1e.

f. Multiply Column C of line 1e by 27..............................1f.

2a. Wages, salaries and other personal service

compensation paid to employees during the year..... 2a.

2b. Multiply Column C of line 2a by 27.............................2b.

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.

3c. Multiply Column C of line 3a by 46....................................................................................................................................................3c.

Manufacturing Businesses That Elect to Double Weight

4a. Add Column C, lines 1e, 2a, 3a and 3b ............................................................................................................................................4a.

4b. Line 4a divided by four, or the actual number of percentages used, if other than four, rounded to the nearest one hundredth of a percentage point .....4b.

Weighted Factor Allocation

5a. Add Column C, lines 1f, 2b and 3c....................................................................................................................................................5a.

5b. Divide line 5a by 100 if no factors are missing. If a factor is missing, divide line 5a by the total of the

weights of the factors present. Enter as percentage. Round to the nearest one hundredth of a percentage point. ......................5b.

Business Allocation Percentage

6. Enter percentage from either line 4b or line 5b, as applicable. Transfer to page 1, Schedule A, line 2. See instructions. ...............6.

I I

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

YES

I I

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

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

YES

S C H E D U L E D