Form Nyc-204 - Unincorporated Business Tax Return

Form NYC-204 - 2010

Page 4

Name

EIN

ALLOCATION OF BUSINESS INCOME

ALLOCATION

NON-ALLOCATION

Taxpayers who allocate income outside the City:

Taxpayers who do not allocate business income:

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

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

- attach separate schedule if allocating by separate books and records.

- enter 100% on Schedule E, Part 3, line 6 and 100%

See “Highlight of Recent Law Changes to Unincorporated Businesses”

on Schedule A, line 2

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

centage rounded to the nearest one hundredth of a percentage 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

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

COLUMN B)

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

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

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