➨

Fillable Nyc 3A Form in PDF

The NYC 3A form, officially known as the NYC Combined General Corporation Tax Return, is a special short period return that corporations operating within New York City must file. This form is crucial for reporting the income, capital, and tax obligations of corporations, particularly those that are part of a combined group. Understanding its structure and requirements can help ensure compliance and avoid potential penalties.

Access This Form Online

Article Guide

The NYC 3A form is an essential document for corporations operating within New York City, specifically designed to report their combined general corporation tax. This form is particularly relevant for businesses that are part of a controlled group, as it allows them to file a single return for all members of the group. Among its key features, the NYC 3A form includes sections for reporting the corporation's net income, capital, and various tax computations. Corporations must indicate if they are filing a special short period return, an amended return, or a final return if they have ceased operations. Additionally, the form requires detailed information about the corporation’s principal business activity, employer identification number, and address. Tax calculations are structured to ensure that the appropriate amounts are reported and payments are made accurately, including provisions for credits and overpayments. The form also emphasizes the importance of certification by an elected officer, ensuring that the information provided is complete and truthful. Understanding the NYC 3A form is crucial for compliance and can help corporations navigate their tax obligations effectively.

Preview - Nyc 3A Form

F I N A N C E NEW ● YORK

w w w .nyc.gov/ finance

N Y C CO MBIN ED GEN ERAL
3 A	CORPORATION TAX RETU RN
3 A	● ■ Special short period return. See Instr .		▲ DO NOT WRITE IN THIS SPACE - FOR OFFICIAL USE ONLY ▲
	● ■ Special short period return. See Instr .

Check "yes" if you claim any 9/11/01-related federal tax

			benefits (see inst.) ● ■ YES
● ■ Am ended return		● ■ Final return. Check box if corporation has ceased operations.		2 0 0 3

For CALENDAR YEAR 2003 or FISCAL YEAR beginning ________________ 2003, and ending __________________

*30110391*

N Y C - 3 L R E T U R N S F O R A L L C O R P O R A T I O N S I N C L U D E D I N T H E C O M B I N E D R E T U R N M U S T B E A T T A C H E D T O T H I S R E T U R N

Nam e of reporting corporation

EM PLOYER IDENTIFICATION NUM BER OF REPORTING CORPORATION

▼

Address (num ber and street)

Type

BUSINESS CODE NUM BER

IMPORTANT: All corporations licensed

City and State

Zip Code

AS PER FEDERAL RETURN

and/or regulated by the NYC Taxi and

Limousine Commission use business

Business Telephone Num ber

Date business began in NYC

code 999900 in lieu of federal code.

▼

Nam e of parent of controlled group

Em ployer Identification Num ber

NYC PRINCIPAL BUSINESS ACTIVITY

●

S C H E D U LE A

Computation of Tax - BEGIN WITH SCHEDULE I ON PAGE 2 - COM PLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AM OUNTS TO SCHEDULE A

Payment Enclosed

Payment

Pay amount shown on line 23 - Make check payable to: NYC Department of Finance ●

Allocated combined net income (from Schedule M, line 7) ..

● 1.

X .0885

● 1.

Allocated combined capital (from Schedule M, line 10) (see instr.)..

● 2.

X .0015

● 2.

3. Alternative tax (applies to all corporations including professional corporations)

● 3.

4. Minimum tax for reporting corporation only

300

Allocated subsidiary capital (from Schedule M, line 11)

● 5.

X .00075

● 5.

6. Combined tax (line 1, 2, 3, or 4, whichever is largest, PLUS line 5)

● 6.

Minimum tax for taxable corporations (see instr.) - number of corporations

●

X $300

● 7.

8. Total combined tax - add line 6 and line 7

● 8.

9. UBT Paid Credit (attach Form NYC-9.7) (see instructions)

● 9.

. Credits from Form NYC-9.5 (see instructions)

● 10.

Credits from Form NYC-9.6 (see instructions)

● 11.

. Tax after credits (line 8, less total of lines 9, 10 and 11)

● 12.

. First installment of estimated tax for period following that covered by this return:

a) If application for extension has been filed, enter amount from line 4 of Form NYC-6 Attach form) ...

● 13a.

b) If application for extension has not been filed and line 12 exceeds $1,000, enter 25% of line 12

● 13b.

. Sales tax addback per Admin. Code §11-604.12(c) and 11-604.17a(c) (see instructions)

● 14.

. Net tax (total of lines 12, 13a or 13b and 14)

● 15.

. Total prepayments listed on each attached return (see instructions)

● 16.

. Balance due (line 15 less line 16)

● 17.

. Overpayment (line 16 less line 15)

● 18.

19a. Interest (see Form NYC-3L, Sch. A, line 17a instructions)

19a.

....................................19b. Additional charges (see Form NYC-3L instructions)

19b.

19c. Penalty for underpayment of estimated tax (attach Form NYC-222)

● 19c.

. Total of lines 19a, 19b and 19c

● 20.

. Net overpayment (line 18 less line 20)

● 21.

. Amount of line 21 to be: (a) Refunded

● 22a.

(b) Credited to 2004 estimated tax

● 22b.

TOTAL REMITTANCE DUE (see instructions). Enter payment amount on line A above

● 23.

Combined group's issuer’s allocation percentage (from Schedule M, line 12)

● 24.

Gross receipts or sales from page 3, column C, line A

● 25.

Total assets from page 3, column C, line B

● 26.

Compensation of more than 5% stockholders as used in computation of line 3

● 27.

NYC rent or NYC rent deducted on federal return - THIS LINE MUST BE COMPLETED

● 28.

Combined Group Business Allocation Percentage (from Schedule J, line 12)

● 29.

C E R T I F I C A T I O N O F A N E L E C T E D O F F I C E R O F T H E C O R P O R A T I O N

I hereby certify that this return, including any accompanying rider, is, to the best of my knowledge and belief, true, correct and complete.

I authorize the Dept. of Finance to discuss this return with the preparer listed below. (see instructions)

YES ■

SIGN

HERE → Signature of officer

PREPARER'S Preparer's signature

USE

ONLY →

Title		Date
Check if self-employed	■	Date

Preparer's Social Security Number or PTIN

●

Firm's Employer Identification Number

●


● Firm's name (or yours, if self-employed)	▲ Address	▲ Zip Code

30110391 ATTACH REMITTANCE TO THIS PAGE ONLY - MAKE REMITTANCE PAYABLE TO: NYC DEPARTMENT OF FINANCE (SEE PAGE 3 FOR MAILING INSTRUCTIONS)			Rev.11/17/03

Form NYC-3A - 2003

Page 2

CORPORATION NAME

COLUMN 1

COLUMN 2

COLUMN 3

● Employer

Identification Number

SCHEDULE I

Analysis of income & capital from Form NYC-3 L

Entire net income (Schedule B, line 19 or 20)

● 1.

....................................................Investment income (Schedule B, line 23)

● 2.

.......................................................Business income (Schedule B, line 24)

● 3.

.............................NYC gain (loss) on qualified property (See instructions)

● 4.

.....................................................Optional depreciation (See instructions)

● 5.

.................................................................Total capital (Schedule E, line 7)

● 6.

........................................................Subsidiary capital (Schedule E, line 8)

● 7.

.....................................................Investment capital (Schedule E, line 10)

● 8.

........................................................Business capital (Schedule E, line 11)

● 9.

..................................A. Gross receipts or sales (federal Form 1120, line 1c)

● A.

..................B. Total assets from federal return (Schedule E, line 1, column C)

● B.

SCHEDULE J

Business allocation from Form NYC-3 L

Property - New York City (Schedule H, line 1f, column A)

● 1.

Property - total (Schedule H, line 1f, column B)

● 2.

................................................................New York City percent, line 1 ÷ line 2

Receipts - New York City (Schedule H, line 2g, column A)

● 4.

5 Receipts - total (Schedule H, line 2g, column B)

● 5.

6.New York City percent, line 4 ÷ line 5 ................................................................

7.Additional Receipts Factor (enter percent from line 6) (See instructions) ..........

8.	Payroll - New York City (Schedule H, line 3a, column A)	● 8.
9.	Payroll - total (Schedule H, line 3a, column B)	● 9.

10.New York City percent, line 8 ÷ line 9 ................................................................

11.Total New York City percents, sum of lines 3, 6, 7 and 10.................................

12. Business allocation percentage, line 11 ÷ three or by the number of percentages used if other than three (see instructions)

SCHEDULE K

Investment allocation from Form NYC-3 L

1.New York City (Schedule D, line 1, column G)............................................

2.Total (Schedule D, line 1, column E) ...........................................................

3.Investment allocation percentage, line 1 ÷ line 2 (see instructions) ............

4.Cash (Schedule D, line 3, column E)...........................................................

5.Total Investment Capital (Schedule D, line 4, column E) ............................

●1.

●2.

●4.

●5.

SCHEDULE L

Subsidiary allocation from Form NYC-3 L

1.	New York City (Schedule C, line 2, column G)	1.
2.	Total (Schedule C, line 1, column E)	2.

SCHEDULE M

Summary (References in this Schedule M are to schedules in this return)

*30120391*

1.	New York City investment income (Schedule I, line 2, column C x Schedule K, line 3)	1.
2.	New York City business income (Schedule I, line 3, column C x Schedule J, line 12)	2.
3.	Total New York City income, line 1 plus line 2	3.
4.	NYC gain (loss) on qualified property (Schedule I, line 4, column C)	4.
5.	Total, line 3 plus line 4	5.
6.	Optional depreciation (Schedule I, line 5, column C)	6.
7.	Allocated combined net income, line 5 minus line 6 (enter here and on Schedule A, line 1)	7.
8.	New York City investment capital (Schedule I, line 8, column C x Schedule K, line 3)	8.
9.	New York City business capital (Schedule I, line 9, column C x Schedule J, line 12)	9.
10.	NYC investment & business capital, line 8 plus line 9 (enter here and on Schedule A, line 2)	10.
11.	New York City subsidiary capital (Schedule L, line 1, column C) (enter here and on Schedule A, line 5)	11.
12.	Issuer's allocation percentage (Schedule M, line 10 plus line 11 ÷ Schedule I, line 6, col. C) (enter here and on Sch. A, line 24) (see instr.) ...	12.

30120391

Form NYC-3A - 2003

Page 3

SCHEDULE I

● 1.

● 2.

● 3.

● 4.

● 5.

● 6.

● 7.

● 8.

● 9.

● A.

● B.

CORPORATION NAME

COLUMN A

COLUMN B

COLUMN C

COLUMN 4

COLUMN 5

COLUMN 6

INTERCORPORATE

TOTAL

● Employer

TOTAL

ELIMINATIONS

LESS INTERCORPORATE

Identification Number

(EXPLAIN ON RIDER)

ELIMINATIONS

SCHEDULE J

● 1.	1.
● 2.	2.
● 3.	3.	%
● 4.	4.
● 5.	5.
● 6.	6.	%
● 6.	6.
● 7.	7.	%
● 8.	8.
● 9.	9.
● 10.	10.	%
● 11.	11.	%
● 12.		%
		%

SCHEDULE K

● 1.	1.
● 2.	2.

●3. 3.

● 4.	4.
● 5.	5.

SCHEDULE L

*30130391*

▼ M A I L I N G

I N S T R U C T I O N S ▼

Attach

Make remittance payable to the order of

To receive proper credit, you must

federal

tax

copy of all pages

NYC DEPARTMENT OF FINANCE

enter your correct Employer

return

of your federal tax return

Payment must be made in U.S. dollars,

Identification Number on your tax

or pro forma federal tax return.

drawn on a U.S. bank.

return and remittance.

RETURNS WITH REMITTANCES

RETURNS CLAIMING REFUNDS

ALL OTHER RETURNS

NYC DEPARTMENT OF FINANCE

P.O. BOX 5040

P.O. BOX 5050

P.O. BOX 5060

KINGSTON, NY 12402-5040

KINGSTON, NY 12402-5050

KINGSTON, NY 12402-5060

The due date for the calendar year 2003 return is on or before March 15, 2004.

For fiscal years beginning in 2003, file on or before the 15th day of the 3rd month following the close of the fiscal year.

30130391

Form NYC-3A - 2003

Page 4

*30140391*

A F F I L I A T I O N S S C H E D U L E

COMPLETE THIS SCHEDULE OR ATTACH FEDERAL FORM 851

Tax year beginning ______________, ______ and ending ______________, ______

Name of reporting corporation on NYC-3A:

Employer Identification Number:

Name of common parent corporation on consolidated federal income tax return:

P a r t I

Ge n e r a l I n f o r m a t i o n

Corp.

Name and address of corporation

Employer Identification Number

No.

Com m on parent corporation

● 1.

on federal return:

Reporting corporation

● 2.

on NYC- 3A:

● 3.

Affiliated

corporations:

● 4.

● 5.

● 6.

● 7.

● 8.

● 9.

● 10.

10.

P a r t I I

P r i n c i p a l Bu s i n e s s Ac t i v i t y , V o t i n g S t o c k I n f o r m a t i o n , Et c .

STOCKHOLDINGS AT BEGINNING OF YEAR

Corp.				number	percent of	percent		Owned by
Corp.				number	percent of	percent		Owned by
No.	Principal business activity (PBA)	NAICS		of	voting	of		corporation
				shares	power	value		number
● 1.	Com m on parent corporation on federal return:		1.		%		%

● 2.	Reporting corporation on NYC- 3A:		2.		%		%

● 3.	Affiliated corporations:		3.		%		%

● 4.			4.		%		%

● 5.			5.		%		%

● 6.			6.		%		%

● 7.			7.		%		%

● 8.			8.		%		%

● 9.			9.		%		%

● 10.			10.		%		%

30140391

Form NYC-3A - 2003

Page 5

*30150391*

- CO M BINED GRO UP INFO RM ATIO N SCHEDULE -

NAM E OF REPORTING CORPORATION:	EM PLOYER IDENTIFICATION
	EM PLOYER IDENTIFICATION
	NUM BER OF REPORTING
	CORPORATION:

THE FOLLOWING INFORMATION MUST BE PROVIDED

FOR THIS RETURN TO BE CONSIDERED COMPLETE

Refer to instructions before completing this section.

PART 1	General Information

1.Have there been ANY CHANGES in the COMPOSITION of the group of corporations INCLUDED in this Combined General Corporation Tax Return from the PRIOR TAX PERIOD OR ANY MATERIAL CHANGES in the ACTIVITY of any member of the group OR ANY corporation NOT INCLUDED in the group that meets the stock ownership requirements for filing on a


combined basis?	(See instructions, page 1)		■ YES	■ NO
2. Check this box	■	and attach an explanation if you meet ANY of the following conditions:

a.NO MEMBERS of this group FILED or REQUESTED AN EXTENSION to file a combined return under Article 9-A of the New York State Tax Law for the TAX PERIOD COVERED BY THIS

REPORT, OR

b.TWO (2) OR MORE MEMBERS of this group FILED or REQUESTED AN EXTENSION to file a New York State combined return for the TAX PERIOD COVERED BY THIS REPORT but there are differences in the membership of this group and the group that filed or will file a New York State combined return, OR

c.A combined filing by any member(s) of this group has been REVISED or DISALLOWED by New York State for THIS or ANY PRIOR TAX PERIOD.

3.You MUST complete Part 2 of this schedule if you meet ANY of the following conditions:

a.This is the FIRST Combined General Corporation Tax Return being FILED FOR THIS GROUP of corporations, OR

b.There have been CHANGES in the COMPOSITION of the group of corporations SINCE the PRIOR

TAX PERIOD, OR

c.There have been ANY MATERIAL CHANGES in the STOCK OWNERSHIP or ACTIVITY of any corporation INCLUDED in the group or in ANY corporation NOT INCLUDED in the group that meets the stock ownership requirements for filing on a combined basis. (See instructions, page 1)

30150391

30160391	Form NYC-3A - 2003			Page 6

	PART 2	Distortion Requirement
	PART 2	Distortion Requirement

	A Complete this Subpart A for each corporation included in the Combined General Corporation Tax Return that (i) was not
	included in the Combined General Corporation Tax Return for the prior tax period; or (ii) for which there has been any
	material change in the stock ownership or activity during the tax period covered by this report.
	Explain how the filing of a return on a separate basis distorts the corporation’s activities, business, income or capital in New
	York City, including the nature of the business conducted by the corporation, the source and amount of its gross receipts and
	expenses and the portion of each derived from transactions with other corporations listed on the Affiliations Schedule.
Subpart A
NAME OF CORPORATION / EIN			REASON(S) INCLUDED IN COMBINED RETURN

Name:

EIN:

Name:

EIN:

IF ADDITIONAL SPACE IS REQUIRED, PLEASE USE THIS FORMAT ON A SEPARATE SHEET AND ATTACH IT TO THIS PAGE.

BComplete this Subpart B for each corporation excluded from the Combined General Corporation Tax Return that (i) was included in the Combined General Corporation Tax Return for the prior tax period; or (ii) for which there has been any material change in the stock ownership or activity during the tax period covered by this report.

Explain the reason(s) for the exclusion of each corporation for the combined return, including a description of the nature of the business conducted by the corporation, the source and amount of its gross receipts and expenses and the portion of each derived from transactions with other corporations listed on the Affiliations Schedule.

Subpart B

NAME OF CORPORATION / EIN

REASON(S) EXCLUDED FROM COMBINED RETURN

Name:

EIN:

Name:

EIN:

30160391	IF ADDITIONAL SPACE IS REQUIRED, PLEASE USE THIS FORMAT ON A SEPARATE SHEET AND ATTACH IT TO THIS PAGE.

Get Nyc 3A PDF Form

Form Characteristics

Fact Name	Description
Form Purpose	The NYC 3A form is a special short period return for corporations filing their combined general corporation tax returns in New York City.
Eligibility	This form is applicable to all corporations included in a combined return and is particularly relevant for those claiming 9/11-related federal tax benefits.
Tax Rates	The tax rates applied in the NYC 3A form include an 8.85% rate on allocated combined net income and a $300 minimum tax for reporting corporations.
Governing Law	The NYC 3A form is governed by New York City Administrative Code, specifically sections related to corporate taxation.

Please rate Fillable Nyc 3A Form in PDF Form

4.41

Perfect

22 Votes

More PDF Templates

New York City Housing - Form for submitting requests for extermination services to address pest issues within NYCHA properties.

Resale Certificate Nyc - A crucial paperwork for NYC non-profits, ensuring they continue to receive tax benefits.