Form Nyc-3a - Combined General Corporation Tax Return

Form NYC-3A - 2017

: _______________________________________________

: ________________________

Page 7

NAME OF REPORTING CORPORATION

EIN

Computation of combined business allocation percentage

S C H E D U L E H

PROPERTY FACTOR

1a(A). NYC real estate owned ..................................................................................................................................................................................

1a(B). Everywhere real estate owned .....................................................................................................................................................................

1b(A). NYC real estate rented ..................................................................................................................................................................................

1b(B). Everywhere real estate rented .......................................................................................................................................................................

1c(A). NYC inventories owned..................................................................................................................................................................................

1c(B). Everywhere inventories owned ......................................................................................................................................................................

1d(A). NYC tangible personal property owned .........................................................................................................................................................

1d(B). Everywhere tangible personal property owned ..............................................................................................................................................

1e(A). NYC tangible personal property rented..........................................................................................................................................................

1e(B). Everywhere tangible personal property rented ..............................................................................................................................................

1f(A). Total NYC property (add lines 1a(A), 1b(A), 1c(A), 1d(A), 1e(A)) .................................................................................................................

1f(B). Total Everywhere property (add lines 1a(B), 1b(B), 1c(B), 1d(B), 1e(B)).......................................................................................................

1g.

Combined NYC property factor (divide 1f(A), column E by 1f(B), column E).................................................................................................

1h.

Multiply line 1g by 3.5....................................................................................................................................................................................

RECEIPTS FACTOR

Receipts in the regular course of business from:

2a.

Sales of tangible personal property where shipments are made to points within New York City ...................................................................

2b.

Everywhere sales of tangible personal property ............................................................................................................................................

2c(A). NYC services performed ................................................................................................................................................................................

2c(B). Everywhere services performed.....................................................................................................................................................................

2d(A). NYC rentals of property..................................................................................................................................................................................

2d(B). Everywhere rentals of property ......................................................................................................................................................................

2e(A). NYC royalties .................................................................................................................................................................................................

2e(B). Everywhere royalties......................................................................................................................................................................................

2f(A). Other NYC business receipts.........................................................................................................................................................................

2fB). Other Everywhere business receipts .............................................................................................................................................................

2g(A). Total NYC receipts (add lines 2a, 2c(A), 2d(A), 2e(A), 2f(A)).........................................................................................................................

2g(B). Total Everywhere receipts (add lines 2b, 2c(B), 2d(B), 2e(B), 2f(B)) .................................................................................

2h.

Combined NYC receipts factor (divide 2g(A), column E by 2g(B), column E)....................................................................

2i.

Multiply line 2h by 93..........................................................................................................................................................

PAYROLL FACTOR

3a(A). NYC wages, salaries and other compensation of employee, except general executive officers .......................................

3a(B). Everywhere wages, salaries and other compensation of employee, except general executive officers............................

3b.

Combined NYC payroll factor (divide 3a(A), column E by 3a(B), column E) .....................................................................

3c.

Multiply line 3b by 3.5 ........................................................................................................................................................

Weighted Factor Allocation

4a.

Add lines 1h, 2i and 3c.......................................................................................................................................................

4b.

Divide line 4a by 100 if no factors are missing. If a factor is missing, divide line 4a by the total of the weights of the

factors present. Enter as percentage. Round nearest one hundredth of a percentage point ...........................................

Combined Business Allocation Percentage

Enter percentage from above ............................................................................................................................................

30171791

Form Nyc-3a - Combined General Corporation Tax Return - 2017 Page 7

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