Form It-203-A - Nonresident Business Allocation Schedule Page 2
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1
2Instructions
IT-203-A (8/11) (back)
General instructions
times the gross rent payable during the tax year for which the return is filed.
Gross rent includes:
An allocation of business income must be made if you are a nonresident
— any amount payable for the use or possession of real property, or
and you carry on business both in and out of New York State. Business is
any part of it, whether designated as a fixed sum of money or as a
carried on out of the state if you have, maintain, operate, or occupy desk
percentage of sales, profits, or otherwise;
space, an office, a shop, a store, a warehouse, a factory, an agency, or
other place where your business matters are systematically and regularly
— any amount payable as additional rent or in lieu of rent, such as interest,
carried on outside New York State.
taxes, insurance, repairs, or any other amount required to be paid by
the terms of a lease or other agreement; and
An occasional or isolated business transaction out of the state will not
permit an allocation of income. In addition, if you have no regular place of
— a proportion of the cost of any improvement to real property made by
business out of the state, you may not allocate any income for business
or on behalf of the business which reverts to the owner or lessor upon
carried on out of the state even though you or your representatives
termination of a lease or other arrangement. However, if a building is
may travel out of the state to perform duties connected with the trade
erected on leased land by or on behalf of the business, the value of the
or business and may make sales or perform services for out-of-state
building is determined in the same manner as if it were owned by the
individuals or corporations.
business.
If you carry on business both in and out of New York State and maintain
Enter the value of all real property rented in Column A and the value of real
accounts clearly showing income from the New York business, complete
property rented that is located in New York State in Column B.
Schedule A of Form IT-203-A, and mark an X in the box for New York
Line 3 Tangible personal property owned — Enter in Column A the
income determined from books. Do not complete Schedule B.
average value of all tangible personal property owned by the business. Enter in
If the New York income of the business cannot be determined from your
Column B the average value of tangible personal property located in New York
books, you must determine income from business carried on both in
State.
and out of New York State in accordance with the statutory formula or
Line 4 — Add lines 1, 2, and 3 in Column A and Column B, and enter the
an alternative method approved by the New York State Commissioner of
results at line 4.
Taxation and Finance. Complete Schedules A and B following the specific
instructions on this page. Even though Schedule B may not fairly reflect the
Divide the Column B amount by the Column A amount. Round the result
income from New York and you use an alternative allocation method, you
to the fourth decimal place and enter it as a percentage in Column C. For
must complete Schedule B. Attach a detailed explanation of the alternative
example .3333 should be entered as 33.33.
method used to determine New York income, together with full details of
Line 5 Payroll percentage — Enter wages, salaries, and other personal
any modifications increasing or decreasing the amount of New York income
service compensation paid only to employees of the business. Do not
computed by the alternate method. The modifications are described in the
include payments to independent contractors, independent sales agents,
instructions for Form IT-203.
etc. Enter in Column A the total compensation paid to employees during
The business allocation percentage or alternate method is not applied to
the tax year in connection with business operations carried on both in and
income from the rental of real property or gains or losses from the sale of
out of New York State. Enter in Column B the amount paid in connection
real property. The entire rental income from New York State real property or
with operations carried on in New York State. The compensation paid for
gain from the sale of such property is taxable and the entire amount of any
services is in connection with operations carried on in New York State if
loss is deductible. Rental income from real property located outside New
the employee works in or travels out of an office or other place of business
York State or gain from the sale of this property is not taxable. Any loss
located in New York State.
connected with such property is not deductible.
Divide the Column B amount by the Column A amount. Round the result
The business allocation percentage is to be applied to Form IT-203
to the fourth decimal place and enter it as a percentage in Column C. For
business income loss, farm income loss, or income from intangible
example .3333 should be entered as 33.33.
personal property (such as annuities, dividends, interest, and gains from
Line 6 Gross income percentage — Enter in Column A total gross sales
the disposition of intangible personal property) if such property is used in or
made or charges for services performed by the proprietor or by employees,
connected with a business carried on both in and out of New York State.
agents, agencies, or independent contractors of the business in and out
If you carried on more than one business for which an allocation is required
of New York State. Enter in Column B the portion of total gross sales
on Form IT-203-A, prepare a separate Form IT-203-A for each business and
or charges which represents sales made, or services performed, by or
attach it to Form IT-203.
through an agency in New York State. This includes sales made or services
performed by employees, agents, agencies, or independent contractors
Specific instructions
situated at, connected with, or sent out from offices of the business (or its
agencies) located in New York State. For example, if a salesman working
Schedule A — In columns 1 and 2, list the exact locations at which you
out of the New York office of the business covers New York, New Jersey
carry on business both in and out of New York State. In column 3, describe
and Pennsylvania, all sales made by him are to be allocated to New York
the places listed in columns 1 and 2 (e.g., branch office, agency, factory,
State and included in Column B on line 6.
warehouse, etc.) and state whether you rent or own these places. If you
need additional space, attach a separate sheet(s) to your Form IT-203-A
Divide the Column B amount by the Column A amount. Round the result
with the same format as Schedule A that clearly shows the information for
to the fourth decimal place and enter it as a percentage in Column C. For
columns 1 through 3.
example .3333 should be entered as 33.33.
Schedule B — Complete this schedule if business is carried on both in and
Line 7 Total of percentages — Add lines 4, 5, and 6 in Column C and
out of New York State and you do not maintain accounts clearly reflecting
enter the total.
the New York operations of the business.
Line 8 Business allocation percentage — Divide line 7 by three (or by
Property percentage — Complete lines 1, 2, 3, and 4 of Schedule B to
the actual number of percentages if less than three). Round the result to the
determine the average value of real and tangible personal property of the
fourth decimal place and enter the result as a percentage.
business.
Line 9 Allocation of business income to New York State — Multiply
Line 1 Real property owned — Enter in Column A the average value of
each item of business income or loss reported on Form IT-203, Federal
all real property owned by the business. Enter in Column B the average
amount column, which is required to be allocated by the percentage
value of real property located in New York State.
from line 8. Transfer the New York State amounts to the proper lines on
Form IT-203, New York State amount column.
The average value of the property is determined by (1) adding its adjusted
basis at the beginning of the tax year to its adjusted basis at the end of the
tax year and (2) dividing by two.
Line 2 Real property rented from others — The fair market value of
real property rented by the business and to be included in line 2 is eight
2332110094
Please file this original scannable attachment with the Tax Department.
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