Form Nyc-2a - Combined Business Corporation Tax Return - 2017 Page 3
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_________________________________
_______________________
NAME OF DESIGNATED AGENT
EIN
Form NYC-2A - 2017
Page 3
SCHEDULE B - Computation of Tax on Combined Business Income Base
DESIGNATED
TOTAL OF ALL
INTERCORPORATE
COMBINED
AFFILIATES
ELIMINATIONS
GROUP TOTAL
AGENT
1a.
Federal consolidated taxable income (CTI) of New York City combined group (see instructions) .......................................... 1a. _________________
1b.
Addback federal consolidated net operating loss deduction (NOLD) ...................................................................................... 1b. _________________
1c.
Addback federal consolidated dividends received deduction (DRD) ....................................................................................... 1c. _________________
1d.
Addback federal dividends paid deduction (DPD) of captive REITs and captive RICs disallowed by NYC ............................ 1d. _________________
1e.
Federal CTI before federal NOLD, federal DRD, and disallowed federal DPD (add lines 1a through 1d) .............................. 1e. _________________
1f.
Elimination of intercorporate dividends (see instructions)......................................................................................................... 1f. _________________
1g.
Federal CTI before New York City additions and subtractions (subtract line 1f from line 1e) ................................................. 1g. _________________
2.
Dividends and interest effectively connected with the
conduct of a trade or business in the United States NOT
included on line 1g by alien corporations ......................... 2. ____________________________________________________________________
3.
Any other income not included on line 1g which is exempt by
treaty from federal income tax but would otherwise be treated as
effectively connected with the conduct of a trade or business in
the United States by alien corporations .......................................3. ____________________________________________________________________
4.
Dividends not included on line 1g by non-alien corporations ....4. ____________________________________________________________________
5.
Interest on federal, state, municipal and other obligations not
included on line 1g by non-alien corporations ......................5. ____________________________________________________________________
6.
Income taxes paid to the US or its possessions deducted on federal return.....6. ____________________________________________________________________
7.
NYS Franchise Tax, including MTA taxes and other business taxes
deducted on the federal return (see instructions; attach rider)..............7. __________________________________________________________________________________________________
8.
NYC Corporate Taxes deducted on federal return (see instr.)....8. ____________________________________________________________________
9.
Adjustments relating to employment opportunity relocation
cost credit and IBZ credit ......................................................9. ____________________________________________________________________
10.
Adjustments relating to real estate tax escalation credit.....10. ____________________________________________________________________
11.
ACRS depreciation and/or adjustments (attach Form
NYC-399 and/or NYC-399Z) ...............................................11. ____________________________________________________________________
12.
Payment for use of intangibles ............................................12. ____________________________________________________________________
13.
Domestic production activities deduction (see instructions) ..13. ____________________________________________________________________
14.
Other additions (see instructions; attach rider) ...................14. ____________________________________________________________________
15.
Total lines 1g through 14 .....................................................15. ____________________________________________________________________
16.
Gain on sale of certain property acquired prior to 1/1/66 (see instr.)...16. ____________________________________________________________________
17.
NYC and NYS tax refunds included in line 15 (see instructions) 17. ____________________________________________________________________
18.
Wages and salaries subject to federal jobs credit
(see instructions) .................................................................18. ____________________________________________________________________
19.
Depreciation and/or adjustment calculated under pre-ACRS or
or pre - 9/11/01 rules (attach Form NYC-399 and/or
NYC-399Z; see instructions) ...............................................19. ____________________________________________________________________
20.
Other subtractions (see instructions) (attach rider) .............20. ____________________________________________________________________
21.
Total subtractions (add lines 16 through 20) .............................................................................................................................21. _________________
22.
Net modifications to federal taxable income (subtract line 21 from line 15) .............................................................................22. _________________
23.
Subtraction modification for qualified banks and other qualified lenders (from Form NYC-2.2, Schedule A, line 1; see instructions) .. 23. _________________
24.
Combined entire net income (ENI) (subtract line 23 from line 22) ........................................................................................... 24. _________________
25.
Investment and other exempt income (from Form NYC-2.1, Schedule D, line 1).................................................................... 25. _________________
26.
Entire net income less investment and other exempt income.................................................................................................. 26. _________________
27.
Excess interest deductions attributable to investment income and other exempt income (from Form NYC-2.1, Schedule D, line 2).... 27. _________________
28.
Combined Business income (add lines 26 and 27).................................................................................................................. 28. _________________
29.
Addback of income previously reported as investment income (from Form NYC-2.1, Schedule F, line 6; if zero or less, enter 0; see instr.)... 29. _________________
30.
Combined business income after addback (add lines 28 and 29) .......................................................................................................30. _________________
31.
Combined business allocation percentage (from Schedule F, line 5; if not allocating, enter 100%) ........................ 31. _________________
%
32a. Allocated combined business income after addback (multiply line 30 by line 31)...................................... 32a. _________________
32b. If the amount on line 32a is not correct, enter correct amount here and explain in rider (see instructions) .. 32b. _________________
33.
Prior net operating loss conversion subtraction (from Form NYC-2.3, Schedule C, line 4) ......................... 33. _________________
34.
Allocated business income less prior net operating loss conversion subtraction (see instructions) ............ 34. _________________
35.
Net operating loss deduction (from Form NYC-2.4, line 6) ........................................................................... 35. _________________
36.
Combined business income base (subtract line 35 from line 34)............................................................................ 36. _________________
%
37.
Tax rate (see instructions)............................................................................................................................. 37. _________________
38.
Tax on combined business income base (multiply line 36 by line 37
and enter here and on Schedule A, line 1)................................................................................................... 38. ____________________
32031791
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