Form Nyc-114.6 - Claim For Credit Applied To Unincorporated Business 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

2011

NEW YORK CITY DEPARTMENT OF FINANCE

U U N N I I N N C C O O R R P P O O R R A A T T E E D D B B U U S S I I N N E E S S S S T T A A X X

Finance

ATTACH TO FORM NYC-202 OR NYC-204

USE FORM NYC-114.5 IF YOU ARE FILING

Use this form to claim:

A CLAIM FOR EITHER A SALES AND COM-

A. the Real Estate Tax Escalation Credit

PENSATING USE TAX CREDIT OR A RELO-

B. the Employment Opportunity Relocation Costs Credit

CATION AND EMPLOYMENT ASSISTANCE

C. the Industrial Business Zone Credit.

PROGRAM (REAP) CREDIT.

For CALENDAR YEAR 2011 or FISCAL YEAR beginning ______________________ 2011 and ending ___________________________

Print or Type M

Former address

Name as shown on Form NYC-202 or NYC-204:

PARTNERSHIPS, ESTATES AND TRUSTS ONLY,

ENTER EMPLOYER IDENTIFICATION NUMBER

Date moved into New York City:

SOCIAL SECURITY NUMBER

mm/dd/yy

Inception date of lease:

mm/dd/yy

UNINCORPORATED BUSINESS TAX YEAR FOR WHICH CLAIM IS MADE

YEAR ENDED

I I

NYC

202

NYC-204

TYPE OF BUSINESS

COMMERCIAL

INDUSTRIAL

RETAIL

TYPE OF RETURN FILED

()

PRINCIPAL BUSINESS ACTIVITY

PART I

Computation of credit

Real estate tax escalation credit (Section 11-503 (e)) (from page 2, Schedule A, line 7)...... 1.

Employment opportunity relocation costs credit or IBZ Credit (Section 11-503 (f) and

11-503(n)) (from page 3, Schedule B, line 6 or page 4, Schedule C, line 10, ) ..................... 2.

(add lines 1 and 2) (include on Form NYC-202, page 1, Schedule A,

TOTAL CREDITS CLAIMED

line 22b or Form NYC-204, page 1, Schedule A, line 24b, whichever is applicable) ............ 3.

The modifications in

below must be included in the New York City Unincorporated Business Tax Return (NYC-202 or NYC-

PART II

204) for the tax year covered by this claim for credit. If the Unincorporated Business Tax Return has been filed without these mod-

ifications, an amended return must be submitted with this claim form.

PART II

Modifications increasing federal gross income

Real estate tax escalation excluded or deducted (line 1 above) (enter on Form NYC-202,

page 2, Schedule B, part 2, line 10b or Form NYC-204, page 2, Schedule B, line 14b) ..... 4.

Employment opportunity relocation costs and IBZ relocation costs excluded or deducted

(line 2 above) (enter on Form NYC-202, page 2, Schedule B, part 2, line 10b or Form

NYC-204, page 2, Schedule B, part 2, line 14b) ................................................................... 5.

NSTRUCTIONS FOR PARTS I AND II

PART II

Form NYC-114.6 must be attached to and submitted with the

Unincorporated Business Tax Return (Form NYC-202) or

Taxpayers claiming these credits must make certain modifications in comput-

Partnership Tax Return (Form NYC-204) in order to claim the cred-

ing unincorporated business gross income. The amounts of the various credit

its described in Schedules A, B and C.

items claimed must be added to the gross income if an exclusion or deduction

for the credit item was taken in computing federal taxable income. (See

PART I

Administrative Code Section 11-506(b), paragraphs (6) and (7) and

Enter the amounts of the credits claimed in Schedules A, B and C on the appro-

Section11-503(n)(6).)

priate lines (lines 1 and 2) of part I. The total credit amount claimed (line 3)

is to be included on Form NYC-202, page 1, Schedule A, line 22b, or Form

Enter the required modifications at lines 4 and 5 of part II, and on Form NYC-

NYC-204, page 1, Schedule A, line 24b, whichever is applicable.

202, page 2, Schedule B, part 2, line 10b or on Form NYC-204, page 2,

Schedule B, part 2, line 14b, whichever is applicable.

NYC - 114.6 2011

Form Nyc-114.6 - Claim For Credit Applied To Unincorporated Business Tax - 2011

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