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GENERAL CORPORATION TAX RETURN
                                                                       3L
                                                                                                                                                                                                                         2008
                                          NEW YORK CITY DEPARTMENT OF FINANCE
                                                                       NYC
                                                            TM




                                          Finance                                                                                                                                                       Check box if you are filing
                                                                                                                                                                                                    I   a 52- 53-week taxable year
                                          For CALENDAR YEAR 2008 or FISCAL YEAR beginning _______________ 2008 and ending ___________________                                                   G


             *30210891*                         I                                         I                                                                                                 I
                                                       Amended                                   Final return                                                                                    Special short period return
                                           G                                          G                                                                                                G
                                                       return                                    Check box if the corporation has ceased operations.                                             (See Instructions)

                                                I                                                                              I
                                                      Check box if a pro-forma federal return is attached                             Check box if you claim any 9/11/01-related federal tax benefits (see inst.)
                                           G                                                                               G

                                                I     Check box to request consent to use an alternative allocation method (see instructions)
                                           G

                                               Name                                                                                                                                EMPLOYER IDENTIFICATION NUMBER


                                               Address (number and street)


                                               City and State                                                                    Zip Code                                BUSINESS CODE NUMBER AS PER FEDERAL RETURN

                                               Business Telephone Number                                    Date business began in NYC


                                     SCHEDULE A Computation of Tax -                               BEGIN WITH SCHEDULE B ON PAGE 2. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.

                                    A. Payment Pay amount shown on line 21 - Make check payable to: NYC Department of Finance
                                                                                                                                                                                                        Payment Enclosed
                                                                                                                                                                                      G

       Allocated net income (from Schedule B, line 27) .........G 1.                                                                                                              1.
 1.                                                                                                                              X .0885                                       G
       Allocated capital (from Schedule E, line 14) ................G 2a.                                                                                                        2a.
 2a.                                                                                                                             X .0015                                       G
       Total allocated capital - Cooperative Housing Corps. ......G 2b.                                                                                                        G 2b.
 2b.                                                                                                                             X .0004

       Cooperatives - enter: G BORO                                       G BLOCK                             G LOT
 2c.
       Alternative tax (see instructions) (see page 6 for worksheet) ....................................................................
 3.                                                                                                                                                                                  3.
                                                                                                                                                                                                                         300 00
       Minimum tax - No reduction is permitted for a period of less than 12 months...............................
                                                                                                                                                                               G
 4.                                                                                                                                                                                  4.
       Allocated subsidiary capital (see instructions) ...................... G 5.
 5.                                                                                                                                                                                  5.
                                                                                                                          X .00075...
       Tax (line 1, 2a, 2b, 3 or 4, whichever is largest, PLUS line 5) ......................................................
                                                                                                                                                                               G
 6.                                                                                                                                                                                  6.
                                                                                                                                                                               G
       UBT Paid Credit (attach Form NYC-9.7) .......................................................................................
 7.                                                                                                                                                                                  7.
                                                                                                                                                                               G
       REAP Credit (attach Form NYC-9.5).............................................................................................
 8a.                                                                                                                                                                                8a.
                                                                                                                                                                               G
       LMREAP Credit (attach Form NYC-9.8)........................................................................................
 8b.                                                                                                                                                                                8b.
                                                                                                                                                                               G
        Real Estate Tax Escalation and Employment Opportunity Relocation Cost or Industrial Business Zone Credits (attach Form NYC-9.6)
 9a.                                                                                                                                                                                9a.
                                                                                                                                                                               G
       NYC Film Production Credit (attach Form NYC-9.9).....................................................................
 9b.                                                                                                                                                                                9b.
                                                                                                                                                                               G
       Net tax after credits (line 6 less total of lines 7, 8a, 8b, 9a and 9b) ..............................................
10.                                                                                                                                                                                 10.
                                                                                                                                                                               G
       First installment of estimated tax for period following that covered by this return:
11.
       (a) If application for extension has been filed, enter amount from line 2 of Form NYC-EXT ...............                                                                   11a.
                                                                                                                                                                               G
       (b) If application for extension has not been filed and line 10 exceeds $1,000, enter 25% of line 10 ..                                                                     11b.
                                                                                                                                                                               G
       Sales tax addback per Admin. Code §11-604.12(c) and 11-604.17a(c) (see instructions) .......................                                                                 12.
12.                                                                                                                                                                            G
       Total of lines 10,11a, 11b and 12 ..............................................................................................................                             13.
13.                                                                                                                                                                            G
       Prepayments (from Prepayments Schedule, page 6, line F) (see instructions) ............................                                                                      14.
14.                                                                                                                                                                            G
       Balance due (line 13 less line 14) .................................................................................................                                         15.
15.                                                                                                                                                                            G
       Overpayment (line 14 less line 13)................................................................................................                                           16.
16.                                                                                                                                                                            G
       Interest (see instructions) ...................................................................... 17a.
17a.
       Additional charges (see instructions) .................................................... 17b.
17b.
       Penalty for underpayment of estimated tax (attach Form NYC-222).. G 17c.
17c.
       Total of lines 17a, 17b and 17c .....................................................................................................                                         18.
18.                                                                                                                                                                            G
       Net overpayment (line 16 less line 18) .........................................................................................                                              19.
19.                                                                                                                                                                            G
       Amount of line 19 to be: (a) Refunded ..........................................................................................
20.                                                                                                                                                                                 20a.
                                                                                                                                                                               G
                                    (b) Credited to 2009 estimated tax ........................................................                                                     20b.
                                                                                                                                                                               G
       TOTAL REMITTANCE DUE (see instructions) Enter payment amount on line A above...............                                                                                   21.
21.                                                                                                                                                                            G
       Issuer's allocation percentage (from Schedule E, line 15) ............................................................                                                                                    %
                                                                                                                                                                                    21a.
21a.                                                                                                                                                                           G

        NYC rent from Sch. G, part 1 or NYC rent deducted on federal return - THIS LINE MUST BE COMPLETED (see instr.) ...........
22.                                                                                                                                                                                 22.
                                                                                                                                                                               G
                                 I 1120 G I 1120C G I 1120S G I 1120F G I 1120-RIC G I 1120-REIT G I 1120H                   24. Gross receipts or sales from federal return        24.
23.    Federal return filed: G                                                                                                                                                 G
       EIN of Parent Corporation. . . . . . . . G 25.                                           26. Total assets from federal return.......................                         26.
25.                                                                                                                                                                            G
27. EIN of Common Parent Corporation . . . G 27.                                                28. Compensation of stockholders (from Sched. F, line 1) . . . . . .                28.
                                                                                                                                                                               G

                                                                                                                                                                                                                %
29. Business allocation percentage (from Schedule H, line 5) - if not allocating, enter 100% .....................................................................                  29.
                                                                                                                                                                               G
                                                    C E R T I F I C AT 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 AT 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                                        I
SIGN                                                                                                                                                                                       Preparer's Social Security Number or PTIN
              Signature of officer                                                                     Title                                         Date
       ¡
HERE


                                                                                                                                              I
              Preparer's                                             Preparerʼs                                            Check if self-
PREPARER'S                                                                                                                                                                             G
                                                                                                                           employed 
              signature                                              printed name                                                                    Date
       ¡
USE
                                                                                                                                                                                            Firm's Employer Identification Number
ONLY

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

30210891                                                                                                                                                                                                             NYC-3L - Rev. 10.29.08
                  ATTACH REMITTANCE TO THIS PAGE ONLY - MAKE REMITTANCE PAYABLE TO: NYC DEPARTMENT OF FINANCE (SEE PAGE 6 FOR MAILING INSTRUCTIONS)
NAME: ______________________________________                                          EIN: _________________________________
Form NYC-3L - 2008                                                                                                                                                                     Page 2


                                          Computation and Allocation of Entire Net Income
      SCHEDULE B


       Federal taxable income before net operating loss deduction and special deductions (see instructions) ................. G 1.
 1.
       Interest on federal, state, municipal and other obligations not included in line 1 above (see instructions) .. G 2.
 2.
       Deductions directly attributable to subsidiary capital (attach list) (see instructions) ................................. G 3.
 3.
       Deductions indirectly attributable to subsidiary capital (attach list) (see instructions) ............................. G 4.
 4.
       NYS Franchise Tax, including MTA surcharge and other business taxes deducted on the federal return (see instr.)
 5a.                                                                                                                                                G 5a.
       NYC General Corporation Tax deducted on federal return (see instructions) ......................................... G 5b.
 5b.
       New York City adjustments relating to (see instructions):
 6.
       (a) Sales and compensating use tax credit................................................................................................. G 6a.
       (b) Employment opportunity relocation costs credit and IBZ credit........................................................ G 6b.
       (c) Real estate tax escalation credit....................................................................................................... G 6c.
       (d) ACRS depreciation and/or adjustment (attach Form NYC-399 and/or NYC-399Z).......................... G 6d.
       Additions:
 7.
       (a) Payment for use of intangibles ......................................................................................................... G 7a.
       (b) Other (see instructions) (attach rider) ............................................................................................... G 7b.
       Total additions (add lines 1 through 7b) ................................................................................................. G 8.
 8.
       Dividends and gains from subsidiary capital (itemize on rider) (see instr.)........... G 9a.
 9a.
       Interest from subsidiary capital (itemize on rider) (see instructions)....................... G 9b.
 9b.
       50% of dividends from nonsubsidiary corporations (see instructions) .................. G 10.
10.
       New York City net operating loss deduction (see instructions) .............................. G 11.
11.
       Gain on sale of certain property acquired prior to 1/1/66 (see instructions) ................ 12.                                                            S CORPORATIONS
12.
       NYC and NYS tax refunds included in Sch. B, line 8 (see instructions).................... 13.                                                                Attach a rider to line 1
13.
       Sales tax refunds or credits from vendors or New York State.                                                                                                 showing income and de-
14.
       Also include on page 1, Sch. A , line 12 (see instr.) ................................................... 14.                                                ductions from federal
       Wages and salaries subject to federal jobs credit (attach federal                                                                                            Form 1120S, Schedule K,
15.
       Form 5884 and/or 8884) (see instructions) .................................................. G 15.                                                           lines 1-10 and 11 - 12d.
       Depreciation and/or adjmt. calculated under pre-ACRS or pre - 9/11/01 rules
16.
       (attach Form NYC-399 and/or NYC-399Z) (see instr.) ......................................... G 16.
17. Deductions:
    (a) Royalty income from intangibles ..............................................................G 17a.
    (b) Other (see instructions) (attach rider).......................................................G 17b.
18. Total deductions (add lines 9 through 17b)...................................................................................................... 18.
19. Entire net income (line 8 less line 18) (see instructions) ............................................................................. G 19.
20. If the amount in line 19 is not correct, enter correct amount here and explain on rider (see instr.)............. G 20.
21. Investment income - (complete lines a through g below) (see instructions)
    (a) Dividends from nonsubsidiary stocks held for investment ................................................................................ G 21a.
    (b) Interest from investment capital (include federal, state and municipal obligations) (itemize on rider) ... G 21b.
    (c) Net capital gain (loss) from sales or exchanges of nonsubsidiary securities held for investment
         (itemize on rider or attach Federal Schedule D) .................................................................................... G 21c.
                  (d) Income from assets included on line 3 of Schedule D ....................................................... G 21d.
                  (e) Add lines 21a through 21d inclusive .................................................................................. G 21e.
                  (f) Deductions directly or indirectly attributable to investment income ............................................. G 21f.
                  (g) Balance (subtract line 21f from line 21e) ..................................................................................... 21g.
                      (h)    Interest on bank accounts included in income reported on line 21d G 21h.
  *30220891*




                             New York City net operating loss deduction apportioned to investment income (see instr.) ........ G 22.
                      22.
                             Investment income (line 21g less line 22) ................................................................................... G 23a.
                      23a.
                             Investment income to be allocated (see instructions) .................................................................. G 23b.
                      23b.
                             Business income to be allocated (line 19 or line 20 less line 23b) ............................................... G 24.
                      24.
                             Allocated investment income (line 23b multiplied by:_________% - Schedule D, line 2) (see instr.) ...... 25.
                      25.
                             Allocated business income (line 24 multiplied by:_________% - Schedule H, line 5) .................... 26.
                      26.
                             Total allocated net income (line 25 plus line 26 (enter at Schedule A, line 1)) ................................. 27.
                      27.




 30220891                                                                    ATTACH ALL PAGES OF FEDERAL RETURN
NAME: ______________________________________                                             EIN: ____________________________________
Form NYC-3L - 2008                                                                                                                                                                                        Page 3

                                         Subsidiary Capital and Allocation
   SCHEDULE C
                                   A                                            B                 GC                           GD                           GE                     F                 G
            DESCRIPTION OF SUBSIDIARY CAPITAL                                % of Voting        Average             Liabilities Directly or In-      Net Average Value          Issuer's        Value Allocated
                                                                                                                                                                                                    to NYC
                                                                               Stock             Value               directly Attributable to         (column C minus          Allocation
        LIST EACH ITEM                 EMPLOYER IDENTIFICATION
                                                                                                                                                                                             (column E x column F)
                                                                              Owned                                    Subsidiary Capital                column D)            Percentage
   (USE RIDER IF NECESSARY)                   NUMBER

                                                                                     %                                                                                                 %




  1. Total Cols C, D and E (including items on rider) G 1.
  2. Total Column G - Allocated subsidiary capital: Transfer this total to Schedule A, line 5 .............................................2.

                                             Investment Capital and Allocation
   SCHEDULE D
                             A                                    B                    GC                  GD                             GE                    F                   GG                   GH
          DESCRIPTION OF INVESTMENT                                                                                                                                                                 Gross Income
                                                             No. of Shares          Average         Liabilities Directly or        Net Average Value         Issuer's          Value Allocated
                                                                                                                                                                                                        from
                                                                                                                                                                                   to NYC
                                                             or Amount of            Value         Indirectly Attributable    (column C minus column D)     Allocation
           LIST EACH STOCK AND SECURITY
                                                                                                                                                                            (column E x column F)    Investment
                                                              Securities                           to Investment Capital                                   Percentage
              (USE RIDER IF NECESSARY)

                                                                                                                                                                    %




  1. Totals (including items on rider) G 1.
  2. Investment allocation percentage (line 1G divided by line 1E rounded to the neartest one hundredth of a percentage point).... G 2.                             %
  3. Cash -                                                  .........G 3.
                   (To treat cash as investment capital,
                   you must include it on this line.)

  4. Investment capital (total of lines 1E and 3E - enter on Schedule E, line 10)...........G 4.

                                            Computation and Allocation of Capital
   SCHEDULE E
 Basis used to determine average value in column C. Check one. (Attach detailed schedule.)

 I                         I - Semi-annually                  I
       - Annually                                                  - Quarterly
                                                                                                          COLUMN A                                COLUMN B                                  COLUMN C
 I                         I - Weekly                         I                                      Beginning of Year                            End of Year                               Average Value
       - Monthly                                                   - Daily

       Total assets from federal return ............................................                                                                                  G 1.
  1.
       Real property and marketable securities included in line 1 ........                                                                                            G 2.
  2.
       Subtract line 2 from line 1 .............................................................
  3.
       Real property and marketable securities at fair market value ......................                                                                            G 4.
  4.
       Adjusted total assets (add lines 3 and 4) .....................................                                                                                G 5.
  5.
       Total liabilities (see instructions) ...................................................                                                                       G 6.
  6.
                7. Total capital (column C, line 5 less column C, line 6) ..................................................................................G 7.
                      8. Subsidiary capital (Schedule C, column E, line 1) ................................................................................G 8.
                      9. Business and investment capital (line 7 less line 8) (see instructions).....................................................9.
                      10. Investment capital (Schedule D, line 4) (see instructions)...................................................................G 10.
                      11. Business capital (line 9 less line 10) ....................................................................................................G 11.
                      12. Allocated investment capital (line 10 x _____________% from Schedule D, line 2) ...........................12.
                      13. Allocated business capital (line 11 x _____________% from Schedule H, line 5) ...............................13.
  *30230891*




                      14. Total allocated business and investment capital (line 12 plus line 13) (enter at Schedule A, line 2a or 2b) .....14.
                      15. Issuer's allocation percentage (sum of Sch. E, line 14 and Sch. C, col. G, line 2 ÷ Sch. E, line 7
                                                                                                                                                                                                                %
                          rounded to the nearest one hundredth of a percentage point) (enter on page 1 - see instructions) .........15.


                                                                 Certain Stockholders
                         SCHEDULE F
                       Include all stockholders owning in excess of 5% of taxpayer's issued capital stock who received any compensation, including commissions.
                                                                                                                                                                                 Salary  All Other Compensation
                       Name and Address - Give actual residence. (Attach rider if necessary)                        Social Security Number                 Official Title           Received from Corporation
                                                                                                                                                                                        (If none, enter quot;0quot;)




                       1. Total, including any amount on rider. (Enter on Schedule A, line 28).................................... G 1.
 30230891                                                                                  ATTACH ALL PAGES OF FEDERAL RETURN
NAME: ______________________________________                                            EIN: _____________________________________
Form NYC-3L - 2008                                                                                                                                                                                       Page 4


                                        Complete this schedule if business is carried on both inside and outside NYC
 SCHEDULE G
Part 1 - List location of, and rent paid or payable, if any, for each place of business INSIDE New York City, nature of activities at each location (manufacturing, sales office,
executive office, public warehouse, contractor, converter, etc.), and number of employees, their wages, salaries and duties at each location.

                        Complete                                                                           Nature of                      Number of                 Wages,
                                                                           Rent                                                                                                                 Duties
                        Address                                                                            Activities                     Employees               Salaries, Etc.




 Total

Part 2 - List location of, and rent paid or payable, if any, for each place of business OUTSIDE New York City, nature of activities at each location (manufacturing, sales office, executive of-
fice, public warehouse, contractor, converter, etc.), and number of employees, their wages, salaries and duties at each location.

                        Complete                                                                           Nature of                     Number of                 Wages,
                                                                           Rent                                                                                                                 Duties
                        Address                                                                            Activities                    Employees               Salaries, Etc.




Total

 SCHEDULE H                             Business Allocation - see instructions before completing this schedule
1. Did you make an election to use fair market value in the property factor? .............................................................G 1.                                        I Yes         I No
2. If this is your first tax year, are you making the election to use fair market value in the property factor? .................G 2.                                                 I Yes         I No
3. Are you a manufacturing corporation electing to use a double weighted-receipts factor? .......................................G 3.                                                 I Yes         I No
4. Is this the first year you are making the election? .....................................................................................................G 4.                      I Yes         I No
                                                                                                                  G COLUMN A - NEW YORK CITY                            G COLUMN B - EVERYWHERE

      Real estate owned ......................................................................... 1a.                                    1a.
1a.
      Real estate rented - multiply by 8 (see instructions) (attach rider) ..... 1b.                                                     1b.
1b.
      Inventories owned........................................................................... 1c.                                   1c.
1c.
      Tangible personal property owned (see instructions) ..................... 1d.                                                      1d.
1d.
      Tangible personal property rented - multiply by 8(see instructions) ..... 1e.                                                      1e.
1e.
      Total ................................................................................................ 1f.                         1f.
1f.
      Percentage in New York City (column A divided by column B) ....................................................................... 1g.                                                                %
1g.

                            Receipts in the regular course of business from:
                        2a. Sales of tangible personal property where shipments
                            are made to points within New York City ............... 2a.
                        2b. All sales of tangible personal property........................                                                                  2b.
                        2c. Services performed ............................................... 2c.                                                           2c.
                        2d. Rentals of property ................................................ 2d.
      *30240891*




                                                                                                                                                             2d.
                        2e. Royalties ................................................................ 2e.                                                   2e.
                        2f. Other business receipts ......................................... 2f.                                                            2f.
                        2g. Total ....................................................................... 2g.                                                2g.
                                                                                                                                                                                                            %
                        2h. Percentage in New York City (col. A of line 2g divided by col. B) .............................................................. 2h.
                        2i. Additional receipts factor (enter amount from line 2h, if applicable (see Instr.)) ............................................ 2i.                                             %

                       3a. Wages, salaries and other compensation of employees,
                           except general executive officers (see instructions) ... 3a.                                             3a.
                                                                                                                                                                                                            %
                       3b. Percentage in New York City (column A divided by column B)................................................................G 3b.

                             Total of the New York City percentages shown at lines 1g, 2h, 2i and 3b ...........................................................................G 4.                        %
                        4.
                             Business allocation percentage (line 4 divided by three, or by the actual number of percentages used if other than three and rounded
                        5.
                                                                                                                                                                                                            %
                             to the nearest one hundredth of a percentage point) (If using Schedule I, enter percentage from part 1, line 8 or part 2, line 2.) (see Instructions).......G 5.

      30240891                                                                          ATTACH ALL PAGES OF FEDERAL RETURN
NAME: ______________________________________                                          EIN: _____________________________________
Form NYC-3L - 2008                                                                                                                                                                                Page 5

     S C H E D U L E I Business Allocation for Aviation Corporations and Corporations Operating Vessels
     Part 1 Business allocation for aviation corporations
                                                                                                                                      AVERAGE FOR THE YEAR
                                                                                                                      COLUMN A - NEW YORK CITY     COLUMN B - EVERYWHERE
       Aircraft arrivals and departures ............................................................ 1.
1.
                                                                                                                                                                                                     %
       New York City percentage (column A divided by column B) ................ 2.
2.
       Revenue tons handled ......................................................................... 3.
3.
                                                                                                                                                                                                     %
       New York City percentage (column A divided by column B) ................ 4.
4.
       Originating revenue .............................................................................. 5.
5.
       New York City percentage (column A divided by column B) ................ 6.                                                                                                                   %
6.
       Total of lines 2,4 and 6 ......................................................................... 7.                                                                                         %
7.
       Allocation percentage (line 7 divided by three rounded to the nearest
8.
       one hundredth of a percentage point) (enter on Schedule H, line 5) ........ 8.                                                                                                                %

     Part 2 Business allocation for corporations operating vessels in foreign commerce
                                                                                                                                      NEW YORK CITY
                                                                                                                    COLUMN A -                                            COLUMN B - EVERYWHERE
                                                                                                                                      TERRITORIAL WATERS

       Aggregate number of working days .................................................... 1.
1.
       Allocation percentage (column A divided by column B rounded to the
                                                                                                                                                                                                     %
2.
       nearest one hundredth of a percentage point) (enter on Schedule H, line 5) ........ 2.
                                      The following information must be entered for this return to be complete.
     SCHEDULE J
(REFER TO INSTRUCTIONS BEFORE COMPLETING THIS SECTION.)
G 1a. New York City principal business activity _________________________________________________________________________________________

     1b. Other significant business activities (attach schedule, see instructions) _________________________________________________________________

     1c. Trade name of reporting corporation, if different from name entered on page 1 ___________________________________
                                                                                                                                                                                      I YES       I NO
G 2. Is this corporation included in a consolidated federal return? ..............................................................................................................G           G
                                                                                                                               G EIN __________________________
         If quot;YESquot;, give parent's name G ____________________________________________
                                                                                                                                           enter here and on page 1, line 25
                                                                                                                                                                                      I YES       I NO
G 3. Is this corporation included in a New York City Combined General Corporation Tax Return? .............................................................G                                  G
                                                                                                                               G EIN __________________________
         If quot;YESquot;, give parent's name G ____________________________________________

 G 4. Is this corporation a member of a controlled group of corporations as defined in IRC section 1563,
                                                                                                                                                                                      I YES       I NO
      disregarding any exclusion by reason of paragraph (b)(2) of that section? ........................................................................................ G
                                                                                                                               EIN _______________________________
         If quot;YESquot;, give common parent corporationʼs name, if any _______________________________
                                                                                                                                           enter here and on page 1, line 27
G 5. Has the Internal Revenue Service or the New York State Department of Taxation and Finance
                                                                                                                                                                                      I YES       I NO
     corrected any taxable income or other tax base reported in a prior year, or are you currently under audit? .....................................G                                        G

                                        I Internal Revenue Service
         If quot;YESquot;, by whom?                                                                                  State period(s): G Beg.:________________ G End.:________________
                                    G
                                                                                                                                                     MMDDYY                              MMDDYY

                                        I New York State Department of Taxation and Finance                  State period(s): G Beg.:________________ G End.:________________
                                    G
                                                                                                                                                      MMDDYY                             MMDDYY


                                                                                                                                                                                      I YES       I NO
G 6. If “YES” to question 5, has Form(s) NYC-3360 (Report of Federal/State Change in Tax Base) been filed? .......................................G                                           G
                        7. Did this corporation make any payments treated as interest in the computation of entire net income to shareholders
                           owning directly or indirectly, individually or in the aggregate, more than 50% of the corporationʼs issued and
                                                                                                                                                                                      I YES       I NO
                           outstanding capital stock? If “YES”, complete the following (if more than one, attach separate sheet) ....................G
                            Shareholderʼs name: ________________________________________________                                            SSN/EIN: ________________________________
      *30250891*




                            Interest paid to Shareholder: _______________ Total Indebtedness to shareholder described above: ________________ Total interest paid: _______________
                                                                                                                                                                                      I YES       I NO
                            Was this corporation a member of a partnership or joint venture during the tax year? ..............................................G
                       8.
                            If quot;YESquot;, attach schedule listing name(s) and Employer Identification Number(s).
                            At any time during the taxable year, did the corporation have an interest in real property (including a leasehold interest)
                       9.
                                                                                                                                                                                      I YES       I NO
                            located in NYC or a controlling interest in an entity owning such real property?........................................................G
                       10. a) If quot;YESquot; to 9, attach a schedule of such property, indicating the nature of the interest and including the street
                              address, borough, block and lot number.
                           b) Was any NYC real property (including a leasehold interest) or controlling interest in an entity owning NYC real
                                                                                                                                                                                      I YES       I NO
                              property acquired or transferred with or without consideration?.............................................................................G
                                                                                                                                                                                      I YES       I NO
                           c) Was there a partial or complete liquidation of the corporation?..............................................................................G
                                                                                                                                                                                      I YES       I NO
                           d) Was 50% or more of the corporationʼs ownership transferred during the tax year, over a three-year period or according to a plan?....G
                                                                                                                                                                                      I YES       I NO
                       11. If quot;YESquot; to 10b, 10c or 10d, was a Real Property Transfer Tax Return (Form NYC-RPT) filed?................................G
                       12. If quot;NOquot; to 11, explain: __________________________________________________________________________
                                                                                                                                                                                      I YES       I NO
                       13. Does the corporation have one or more qualified subchapter S subsidiaries?...........................................................G
                           If “YES”: Attach a schedule showing the name, address and EIN, if any, of each QSSS and indicate whether
      30250891             the QSSS filed or was required to file a City business income tax return. (see instructions)
NAME: ______________________________________                                                                                              EIN: _____________________________________
Form NYC-3L - 2008                                                                                                                                                                                                                                                                    Page 6

                                          Federal Return Information
  SCHEDULE K
The following information must be entered for this return to be complete.

Enter on lines 1 through 10 in the Federal Amount column the amounts reported on your federal return or pro-forma Federal return. (See instructions)
Federal 1120                                                                                                                                                                                                                           M Federal Amount M
                                                                                                                                                                                                                          ____________________________________________
1. Dividends ........................................................................................................................................................G 1. ____________________________________
2. Interest income ...............................................................................................................................................G 2. ____________________________________
3. Capital gain net income ..................................................................................................................................G 3. ____________________________________
4. Other income ..................................................................................................................................................G 4. ____________________________________
5. Total income....................................................................................................................................................G 5. ____________________________________
6. Bad debts........................................................................................................................................................G 6. ____________________________________
7. Interest expense .............................................................................................................................................G 7. ____________________________________
8. Other deductions ............................................................................................................................................G 8. ____________________________________
9. Total deductions..............................................................................................................................................G 9. ____________________________________
10. Net operating loss deduction........................................................................................................................ G 10. ____________________________________


COMPOSITION OF PREPAYMENTS SCHEDULE
                                                                                                  14                                                                                                         DATE                                                 AMOUNT
       PREPAYMENTS CLAIMED ON SCHEDULE A, LINE
A. Mandatory first installment paid with preceding year's tax.........................................
B. Payment with Declaration, Form NYC-400 (1)...........................................................
C. Payment with Notice of Estimated Tax Due (2)..........................................................
   Payment with Notice of Estimated Tax Due (3)..........................................................
D. Payment with extension, Form NYC-EXT ..................................................................
E. Overpayment from preceding year credited to this year ............................................
F. TOTAL of A, B, C, D, E (enter on Schedule A, line 14) ..................................................

                                                 Alternative Tax Worksheet                                                                                          Refer to page 5 of instructions before computing the alternative tax.


                                     Net income/loss (See instructions) ........................................................................................................................................                                    1.   $ ________________________

                                     Enter 100% of salaries and compensation for the taxable year paid to stockholders owning more than
                                     5% of the taxpayer’s stock. (See instructions.) ...........................................................................................................................................................    2.   $_______________________________

                                     Total (line 1 plus line 2) ........................................................................................................................................................                            3.   $ ________________________

                                     Statutory exclusion - Enter $40,000. (if return does not cover an entire year, exclusion must be prorated
                                                                                                                                                                                                                                                    4.   $ ________________________
                                     based on the period covered by the return) ..........................................................................................................................

                                     Net amount (line 3 minus line 4)..........................................................................................................................................                                     5.   $ ________________________

                                     22.5% of net amount (line 5 X 22.5%) ..............................................................................................................................                                            6.   $ ________________________

                                     Investment income to be allocated (Schedule B, line 23b. Do not enter more than amount on line 6 above.
                                                                                                                                                                                                                                                    7.   $ ________________________
                                     Enter quot;0quot; if not applicable.) .....................................................................................................................................................

                                     Business income to be allocated (line 6 minus line 7) .........................................................................................................                                                8.   $ ________________________
    *30260891*




                                                                                                                                                                                                     %
                                     Allocated investment income (line 7 x                                                                                                                                                                          9.   $ ________________________
                                                                                                         investment allocation % from Schedule. D, line 2F) ...............................................

                                                                                                                                                                       %
                                     Allocated business income (line 8 x business allocation % from Schedule H, line 5)...................................................... 10.                                                                        $ ________________________

                                     Taxable net income (line 9 plus line 10) ............................................................................................................................. 11.                                          $ ________________________
                                                                                                                                                                                                                                                               8.85% (.0885)
                                     Tax rate ................................................................................................................................................................................. 12.                      _________________________

                                     Alternative tax (line 11 x line 12) Transfer amount to page 1, Schedule A, line 3 .............................................................. 13.                                                                $ ________________________


                                   Attach copy of all pages                                                            Make remittance payable to the order of:                                                                                    To receive proper credit,
                                   of your federal tax return                                                          NYC DEPARTMENT OF FINANCE                                                                                                   you must enter your cor-
                                                                                                                                                                                                                                                   rect Employer Identifica-
                                   or pro forma federal tax                                                            Payment must be made in U.S. dollars,                                                                                       tion Number on your tax
                                   return.                                                                             drawn on a U.S. bank.                                                                                                       return and remittance.
                                                                                                                                             MAILING INSTRUCTIONS
                                                                                                                                     RETURNS CLAIMING REFUNDS                                                                          ALL OTHER RETURNS
                                   RETURNS WITH REMITTANCES
                                                                                                                                     NYC DEPARTMENT OF FINANCE                                                                         NYC DEPARTMENT OF FINANCE
                                   NYC DEPARTMENT OF FINANCE
                                                                                                                                     GENERAL CORPORATION TAX                                                                           GENERAL CORPORATION TAX
                                   GENERAL CORPORATION TAX
                                                                                                                                     P.O. BOX 5050                                                                                     P.O. BOX 5060
                                   P.O. BOX 5040
                                                                                                                                     KINGSTON, NY 12402-5050                                                                           KINGSTON, NY 12402-5060
                                   KINGSTON, NY 12402-5040

                                                                         The due date for the calendar year 2008 return is on or before March 16, 2009.
    30260891
                                                       For fiscal years beginning in 2008, file on or before the 15th day of the 3rd month following the close of fiscal year.

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ftb.ca.gov forms 09_587
 
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ftb.ca.gov forms 09_570ftb.ca.gov forms 09_570
ftb.ca.gov forms 09_570
 
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ftb.ca.gov forms 09_541esftb.ca.gov forms 09_541es
ftb.ca.gov forms 09_541es
 
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ftb.ca.gov forms 09_540esinsftb.ca.gov forms 09_540esins
ftb.ca.gov forms 09_540esins
 
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General Corporation Tax Return Summary

  • 1. GENERAL CORPORATION TAX RETURN 3L 2008 NEW YORK CITY DEPARTMENT OF FINANCE NYC TM Finance Check box if you are filing I a 52- 53-week taxable year For CALENDAR YEAR 2008 or FISCAL YEAR beginning _______________ 2008 and ending ___________________ G *30210891* I I I Amended Final return Special short period return G G G return Check box if the corporation has ceased operations. (See Instructions) I I Check box if a pro-forma federal return is attached Check box if you claim any 9/11/01-related federal tax benefits (see inst.) G G I Check box to request consent to use an alternative allocation method (see instructions) G Name EMPLOYER IDENTIFICATION NUMBER Address (number and street) City and State Zip Code BUSINESS CODE NUMBER AS PER FEDERAL RETURN Business Telephone Number Date business began in NYC SCHEDULE A Computation of Tax - BEGIN WITH SCHEDULE B ON PAGE 2. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A. A. Payment Pay amount shown on line 21 - Make check payable to: NYC Department of Finance Payment Enclosed G Allocated net income (from Schedule B, line 27) .........G 1. 1. 1. X .0885 G Allocated capital (from Schedule E, line 14) ................G 2a. 2a. 2a. X .0015 G Total allocated capital - Cooperative Housing Corps. ......G 2b. G 2b. 2b. X .0004 Cooperatives - enter: G BORO G BLOCK G LOT 2c. Alternative tax (see instructions) (see page 6 for worksheet) .................................................................... 3. 3. 300 00 Minimum tax - No reduction is permitted for a period of less than 12 months............................... G 4. 4. Allocated subsidiary capital (see instructions) ...................... G 5. 5. 5. X .00075... Tax (line 1, 2a, 2b, 3 or 4, whichever is largest, PLUS line 5) ...................................................... G 6. 6. G UBT Paid Credit (attach Form NYC-9.7) ....................................................................................... 7. 7. G REAP Credit (attach Form NYC-9.5)............................................................................................. 8a. 8a. G LMREAP Credit (attach Form NYC-9.8)........................................................................................ 8b. 8b. G Real Estate Tax Escalation and Employment Opportunity Relocation Cost or Industrial Business Zone Credits (attach Form NYC-9.6) 9a. 9a. G NYC Film Production Credit (attach Form NYC-9.9)..................................................................... 9b. 9b. G Net tax after credits (line 6 less total of lines 7, 8a, 8b, 9a and 9b) .............................................. 10. 10. G First installment of estimated tax for period following that covered by this return: 11. (a) If application for extension has been filed, enter amount from line 2 of Form NYC-EXT ............... 11a. G (b) If application for extension has not been filed and line 10 exceeds $1,000, enter 25% of line 10 .. 11b. G Sales tax addback per Admin. Code §11-604.12(c) and 11-604.17a(c) (see instructions) ....................... 12. 12. G Total of lines 10,11a, 11b and 12 .............................................................................................................. 13. 13. G Prepayments (from Prepayments Schedule, page 6, line F) (see instructions) ............................ 14. 14. G Balance due (line 13 less line 14) ................................................................................................. 15. 15. G Overpayment (line 14 less line 13)................................................................................................ 16. 16. G Interest (see instructions) ...................................................................... 17a. 17a. Additional charges (see instructions) .................................................... 17b. 17b. Penalty for underpayment of estimated tax (attach Form NYC-222).. G 17c. 17c. Total of lines 17a, 17b and 17c ..................................................................................................... 18. 18. G Net overpayment (line 16 less line 18) ......................................................................................... 19. 19. G Amount of line 19 to be: (a) Refunded .......................................................................................... 20. 20a. G (b) Credited to 2009 estimated tax ........................................................ 20b. G TOTAL REMITTANCE DUE (see instructions) Enter payment amount on line A above............... 21. 21. G Issuer's allocation percentage (from Schedule E, line 15) ............................................................ % 21a. 21a. G NYC rent from Sch. G, part 1 or NYC rent deducted on federal return - THIS LINE MUST BE COMPLETED (see instr.) ........... 22. 22. G I 1120 G I 1120C G I 1120S G I 1120F G I 1120-RIC G I 1120-REIT G I 1120H 24. Gross receipts or sales from federal return 24. 23. Federal return filed: G G EIN of Parent Corporation. . . . . . . . G 25. 26. Total assets from federal return....................... 26. 25. G 27. EIN of Common Parent Corporation . . . G 27. 28. Compensation of stockholders (from Sched. F, line 1) . . . . . . 28. G % 29. Business allocation percentage (from Schedule H, line 5) - if not allocating, enter 100% ..................................................................... 29. G C E R T I F I C AT 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 AT 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 I SIGN Preparer's Social Security Number or PTIN Signature of officer Title Date ¡ HERE I Preparer's Preparerʼs Check if self- PREPARER'S G employed signature printed name Date ¡ USE Firm's Employer Identification Number ONLY G L Firm's name (or yours, if self-employed) L Address L Zip Code 30210891 NYC-3L - Rev. 10.29.08 ATTACH REMITTANCE TO THIS PAGE ONLY - MAKE REMITTANCE PAYABLE TO: NYC DEPARTMENT OF FINANCE (SEE PAGE 6 FOR MAILING INSTRUCTIONS)
  • 2. NAME: ______________________________________ EIN: _________________________________ Form NYC-3L - 2008 Page 2 Computation and Allocation of Entire Net Income SCHEDULE B Federal taxable income before net operating loss deduction and special deductions (see instructions) ................. G 1. 1. Interest on federal, state, municipal and other obligations not included in line 1 above (see instructions) .. G 2. 2. Deductions directly attributable to subsidiary capital (attach list) (see instructions) ................................. G 3. 3. Deductions indirectly attributable to subsidiary capital (attach list) (see instructions) ............................. G 4. 4. NYS Franchise Tax, including MTA surcharge and other business taxes deducted on the federal return (see instr.) 5a. G 5a. NYC General Corporation Tax deducted on federal return (see instructions) ......................................... G 5b. 5b. New York City adjustments relating to (see instructions): 6. (a) Sales and compensating use tax credit................................................................................................. G 6a. (b) Employment opportunity relocation costs credit and IBZ credit........................................................ G 6b. (c) Real estate tax escalation credit....................................................................................................... G 6c. (d) ACRS depreciation and/or adjustment (attach Form NYC-399 and/or NYC-399Z).......................... G 6d. Additions: 7. (a) Payment for use of intangibles ......................................................................................................... G 7a. (b) Other (see instructions) (attach rider) ............................................................................................... G 7b. Total additions (add lines 1 through 7b) ................................................................................................. G 8. 8. Dividends and gains from subsidiary capital (itemize on rider) (see instr.)........... G 9a. 9a. Interest from subsidiary capital (itemize on rider) (see instructions)....................... G 9b. 9b. 50% of dividends from nonsubsidiary corporations (see instructions) .................. G 10. 10. New York City net operating loss deduction (see instructions) .............................. G 11. 11. Gain on sale of certain property acquired prior to 1/1/66 (see instructions) ................ 12. S CORPORATIONS 12. NYC and NYS tax refunds included in Sch. B, line 8 (see instructions).................... 13. Attach a rider to line 1 13. Sales tax refunds or credits from vendors or New York State. showing income and de- 14. Also include on page 1, Sch. A , line 12 (see instr.) ................................................... 14. ductions from federal Wages and salaries subject to federal jobs credit (attach federal Form 1120S, Schedule K, 15. Form 5884 and/or 8884) (see instructions) .................................................. G 15. lines 1-10 and 11 - 12d. Depreciation and/or adjmt. calculated under pre-ACRS or pre - 9/11/01 rules 16. (attach Form NYC-399 and/or NYC-399Z) (see instr.) ......................................... G 16. 17. Deductions: (a) Royalty income from intangibles ..............................................................G 17a. (b) Other (see instructions) (attach rider).......................................................G 17b. 18. Total deductions (add lines 9 through 17b)...................................................................................................... 18. 19. Entire net income (line 8 less line 18) (see instructions) ............................................................................. G 19. 20. If the amount in line 19 is not correct, enter correct amount here and explain on rider (see instr.)............. G 20. 21. Investment income - (complete lines a through g below) (see instructions) (a) Dividends from nonsubsidiary stocks held for investment ................................................................................ G 21a. (b) Interest from investment capital (include federal, state and municipal obligations) (itemize on rider) ... G 21b. (c) Net capital gain (loss) from sales or exchanges of nonsubsidiary securities held for investment (itemize on rider or attach Federal Schedule D) .................................................................................... G 21c. (d) Income from assets included on line 3 of Schedule D ....................................................... G 21d. (e) Add lines 21a through 21d inclusive .................................................................................. G 21e. (f) Deductions directly or indirectly attributable to investment income ............................................. G 21f. (g) Balance (subtract line 21f from line 21e) ..................................................................................... 21g. (h) Interest on bank accounts included in income reported on line 21d G 21h. *30220891* New York City net operating loss deduction apportioned to investment income (see instr.) ........ G 22. 22. Investment income (line 21g less line 22) ................................................................................... G 23a. 23a. Investment income to be allocated (see instructions) .................................................................. G 23b. 23b. Business income to be allocated (line 19 or line 20 less line 23b) ............................................... G 24. 24. Allocated investment income (line 23b multiplied by:_________% - Schedule D, line 2) (see instr.) ...... 25. 25. Allocated business income (line 24 multiplied by:_________% - Schedule H, line 5) .................... 26. 26. Total allocated net income (line 25 plus line 26 (enter at Schedule A, line 1)) ................................. 27. 27. 30220891 ATTACH ALL PAGES OF FEDERAL RETURN
  • 3. NAME: ______________________________________ EIN: ____________________________________ Form NYC-3L - 2008 Page 3 Subsidiary Capital and Allocation SCHEDULE C A B GC GD GE F G DESCRIPTION OF SUBSIDIARY CAPITAL % of Voting Average Liabilities Directly or In- Net Average Value Issuer's Value Allocated to NYC Stock Value directly Attributable to (column C minus Allocation LIST EACH ITEM EMPLOYER IDENTIFICATION (column E x column F) Owned Subsidiary Capital column D) Percentage (USE RIDER IF NECESSARY) NUMBER % % 1. Total Cols C, D and E (including items on rider) G 1. 2. Total Column G - Allocated subsidiary capital: Transfer this total to Schedule A, line 5 .............................................2. Investment Capital and Allocation SCHEDULE D A B GC GD GE F GG GH DESCRIPTION OF INVESTMENT Gross Income No. of Shares Average Liabilities Directly or Net Average Value Issuer's Value Allocated from to NYC or Amount of Value Indirectly Attributable (column C minus column D) Allocation LIST EACH STOCK AND SECURITY (column E x column F) Investment Securities to Investment Capital Percentage (USE RIDER IF NECESSARY) % 1. Totals (including items on rider) G 1. 2. Investment allocation percentage (line 1G divided by line 1E rounded to the neartest one hundredth of a percentage point).... G 2. % 3. Cash - .........G 3. (To treat cash as investment capital, you must include it on this line.) 4. Investment capital (total of lines 1E and 3E - enter on Schedule E, line 10)...........G 4. Computation and Allocation of Capital SCHEDULE E Basis used to determine average value in column C. Check one. (Attach detailed schedule.) I I - Semi-annually I - Annually - Quarterly COLUMN A COLUMN B COLUMN C I I - Weekly I Beginning of Year End of Year Average Value - Monthly - Daily Total assets from federal return ............................................ G 1. 1. Real property and marketable securities included in line 1 ........ G 2. 2. Subtract line 2 from line 1 ............................................................. 3. Real property and marketable securities at fair market value ...................... G 4. 4. Adjusted total assets (add lines 3 and 4) ..................................... G 5. 5. Total liabilities (see instructions) ................................................... G 6. 6. 7. Total capital (column C, line 5 less column C, line 6) ..................................................................................G 7. 8. Subsidiary capital (Schedule C, column E, line 1) ................................................................................G 8. 9. Business and investment capital (line 7 less line 8) (see instructions).....................................................9. 10. Investment capital (Schedule D, line 4) (see instructions)...................................................................G 10. 11. Business capital (line 9 less line 10) ....................................................................................................G 11. 12. Allocated investment capital (line 10 x _____________% from Schedule D, line 2) ...........................12. 13. Allocated business capital (line 11 x _____________% from Schedule H, line 5) ...............................13. *30230891* 14. Total allocated business and investment capital (line 12 plus line 13) (enter at Schedule A, line 2a or 2b) .....14. 15. Issuer's allocation percentage (sum of Sch. E, line 14 and Sch. C, col. G, line 2 ÷ Sch. E, line 7 % rounded to the nearest one hundredth of a percentage point) (enter on page 1 - see instructions) .........15. Certain Stockholders SCHEDULE F Include all stockholders owning in excess of 5% of taxpayer's issued capital stock who received any compensation, including commissions. Salary All Other Compensation Name and Address - Give actual residence. (Attach rider if necessary) Social Security Number Official Title Received from Corporation (If none, enter quot;0quot;) 1. Total, including any amount on rider. (Enter on Schedule A, line 28).................................... G 1. 30230891 ATTACH ALL PAGES OF FEDERAL RETURN
  • 4. NAME: ______________________________________ EIN: _____________________________________ Form NYC-3L - 2008 Page 4 Complete this schedule if business is carried on both inside and outside NYC SCHEDULE G Part 1 - List location of, and rent paid or payable, if any, for each place of business INSIDE New York City, nature of activities at each location (manufacturing, sales office, executive office, public warehouse, contractor, converter, etc.), and number of employees, their wages, salaries and duties at each location. Complete Nature of Number of Wages, Rent Duties Address Activities Employees Salaries, Etc. Total Part 2 - List location of, and rent paid or payable, if any, for each place of business OUTSIDE New York City, nature of activities at each location (manufacturing, sales office, executive of- fice, public warehouse, contractor, converter, etc.), and number of employees, their wages, salaries and duties at each location. Complete Nature of Number of Wages, Rent Duties Address Activities Employees Salaries, Etc. Total SCHEDULE H Business Allocation - see instructions before completing this schedule 1. Did you make an election to use fair market value in the property factor? .............................................................G 1. I Yes I No 2. If this is your first tax year, are you making the election to use fair market value in the property factor? .................G 2. I Yes I No 3. Are you a manufacturing corporation electing to use a double weighted-receipts factor? .......................................G 3. I Yes I No 4. Is this the first year you are making the election? .....................................................................................................G 4. I Yes I No G COLUMN A - NEW YORK CITY G COLUMN B - EVERYWHERE Real estate owned ......................................................................... 1a. 1a. 1a. Real estate rented - multiply by 8 (see instructions) (attach rider) ..... 1b. 1b. 1b. Inventories owned........................................................................... 1c. 1c. 1c. Tangible personal property owned (see instructions) ..................... 1d. 1d. 1d. Tangible personal property rented - multiply by 8(see instructions) ..... 1e. 1e. 1e. Total ................................................................................................ 1f. 1f. 1f. Percentage in New York City (column A divided by column B) ....................................................................... 1g. % 1g. Receipts in the regular course of business from: 2a. Sales of tangible personal property where shipments are made to points within New York City ............... 2a. 2b. All sales of tangible personal property........................ 2b. 2c. Services performed ............................................... 2c. 2c. 2d. Rentals of property ................................................ 2d. *30240891* 2d. 2e. Royalties ................................................................ 2e. 2e. 2f. Other business receipts ......................................... 2f. 2f. 2g. Total ....................................................................... 2g. 2g. % 2h. Percentage in New York City (col. A of line 2g divided by col. B) .............................................................. 2h. 2i. Additional receipts factor (enter amount from line 2h, if applicable (see Instr.)) ............................................ 2i. % 3a. Wages, salaries and other compensation of employees, except general executive officers (see instructions) ... 3a. 3a. % 3b. Percentage in New York City (column A divided by column B)................................................................G 3b. Total of the New York City percentages shown at lines 1g, 2h, 2i and 3b ...........................................................................G 4. % 4. Business allocation percentage (line 4 divided by three, or by the actual number of percentages used if other than three and rounded 5. % to the nearest one hundredth of a percentage point) (If using Schedule I, enter percentage from part 1, line 8 or part 2, line 2.) (see Instructions).......G 5. 30240891 ATTACH ALL PAGES OF FEDERAL RETURN
  • 5. NAME: ______________________________________ EIN: _____________________________________ Form NYC-3L - 2008 Page 5 S C H E D U L E I Business Allocation for Aviation Corporations and Corporations Operating Vessels Part 1 Business allocation for aviation corporations AVERAGE FOR THE YEAR COLUMN A - NEW YORK CITY COLUMN B - EVERYWHERE Aircraft arrivals and departures ............................................................ 1. 1. % New York City percentage (column A divided by column B) ................ 2. 2. Revenue tons handled ......................................................................... 3. 3. % New York City percentage (column A divided by column B) ................ 4. 4. Originating revenue .............................................................................. 5. 5. New York City percentage (column A divided by column B) ................ 6. % 6. Total of lines 2,4 and 6 ......................................................................... 7. % 7. Allocation percentage (line 7 divided by three rounded to the nearest 8. one hundredth of a percentage point) (enter on Schedule H, line 5) ........ 8. % Part 2 Business allocation for corporations operating vessels in foreign commerce NEW YORK CITY COLUMN A - COLUMN B - EVERYWHERE TERRITORIAL WATERS Aggregate number of working days .................................................... 1. 1. Allocation percentage (column A divided by column B rounded to the % 2. nearest one hundredth of a percentage point) (enter on Schedule H, line 5) ........ 2. The following information must be entered for this return to be complete. SCHEDULE J (REFER TO INSTRUCTIONS BEFORE COMPLETING THIS SECTION.) G 1a. New York City principal business activity _________________________________________________________________________________________ 1b. Other significant business activities (attach schedule, see instructions) _________________________________________________________________ 1c. Trade name of reporting corporation, if different from name entered on page 1 ___________________________________ I YES I NO G 2. Is this corporation included in a consolidated federal return? ..............................................................................................................G G G EIN __________________________ If quot;YESquot;, give parent's name G ____________________________________________ enter here and on page 1, line 25 I YES I NO G 3. Is this corporation included in a New York City Combined General Corporation Tax Return? .............................................................G G G EIN __________________________ If quot;YESquot;, give parent's name G ____________________________________________ G 4. Is this corporation a member of a controlled group of corporations as defined in IRC section 1563, I YES I NO disregarding any exclusion by reason of paragraph (b)(2) of that section? ........................................................................................ G EIN _______________________________ If quot;YESquot;, give common parent corporationʼs name, if any _______________________________ enter here and on page 1, line 27 G 5. Has the Internal Revenue Service or the New York State Department of Taxation and Finance I YES I NO corrected any taxable income or other tax base reported in a prior year, or are you currently under audit? .....................................G G I Internal Revenue Service If quot;YESquot;, by whom? State period(s): G Beg.:________________ G End.:________________ G MMDDYY MMDDYY I New York State Department of Taxation and Finance State period(s): G Beg.:________________ G End.:________________ G MMDDYY MMDDYY I YES I NO G 6. If “YES” to question 5, has Form(s) NYC-3360 (Report of Federal/State Change in Tax Base) been filed? .......................................G G 7. Did this corporation make any payments treated as interest in the computation of entire net income to shareholders owning directly or indirectly, individually or in the aggregate, more than 50% of the corporationʼs issued and I YES I NO outstanding capital stock? If “YES”, complete the following (if more than one, attach separate sheet) ....................G Shareholderʼs name: ________________________________________________ SSN/EIN: ________________________________ *30250891* Interest paid to Shareholder: _______________ Total Indebtedness to shareholder described above: ________________ Total interest paid: _______________ I YES I NO Was this corporation a member of a partnership or joint venture during the tax year? ..............................................G 8. If quot;YESquot;, attach schedule listing name(s) and Employer Identification Number(s). At any time during the taxable year, did the corporation have an interest in real property (including a leasehold interest) 9. I YES I NO located in NYC or a controlling interest in an entity owning such real property?........................................................G 10. a) If quot;YESquot; to 9, attach a schedule of such property, indicating the nature of the interest and including the street address, borough, block and lot number. b) Was any NYC real property (including a leasehold interest) or controlling interest in an entity owning NYC real I YES I NO property acquired or transferred with or without consideration?.............................................................................G I YES I NO c) Was there a partial or complete liquidation of the corporation?..............................................................................G I YES I NO d) Was 50% or more of the corporationʼs ownership transferred during the tax year, over a three-year period or according to a plan?....G I YES I NO 11. If quot;YESquot; to 10b, 10c or 10d, was a Real Property Transfer Tax Return (Form NYC-RPT) filed?................................G 12. If quot;NOquot; to 11, explain: __________________________________________________________________________ I YES I NO 13. Does the corporation have one or more qualified subchapter S subsidiaries?...........................................................G If “YES”: Attach a schedule showing the name, address and EIN, if any, of each QSSS and indicate whether 30250891 the QSSS filed or was required to file a City business income tax return. (see instructions)
  • 6. NAME: ______________________________________ EIN: _____________________________________ Form NYC-3L - 2008 Page 6 Federal Return Information SCHEDULE K The following information must be entered for this return to be complete. Enter on lines 1 through 10 in the Federal Amount column the amounts reported on your federal return or pro-forma Federal return. (See instructions) Federal 1120 M Federal Amount M ____________________________________________ 1. Dividends ........................................................................................................................................................G 1. ____________________________________ 2. Interest income ...............................................................................................................................................G 2. ____________________________________ 3. Capital gain net income ..................................................................................................................................G 3. ____________________________________ 4. Other income ..................................................................................................................................................G 4. ____________________________________ 5. Total income....................................................................................................................................................G 5. ____________________________________ 6. Bad debts........................................................................................................................................................G 6. ____________________________________ 7. Interest expense .............................................................................................................................................G 7. ____________________________________ 8. Other deductions ............................................................................................................................................G 8. ____________________________________ 9. Total deductions..............................................................................................................................................G 9. ____________________________________ 10. Net operating loss deduction........................................................................................................................ G 10. ____________________________________ COMPOSITION OF PREPAYMENTS SCHEDULE 14 DATE AMOUNT PREPAYMENTS CLAIMED ON SCHEDULE A, LINE A. Mandatory first installment paid with preceding year's tax......................................... B. Payment with Declaration, Form NYC-400 (1)........................................................... C. Payment with Notice of Estimated Tax Due (2).......................................................... Payment with Notice of Estimated Tax Due (3).......................................................... D. Payment with extension, Form NYC-EXT .................................................................. E. Overpayment from preceding year credited to this year ............................................ F. TOTAL of A, B, C, D, E (enter on Schedule A, line 14) .................................................. Alternative Tax Worksheet Refer to page 5 of instructions before computing the alternative tax. Net income/loss (See instructions) ........................................................................................................................................ 1. $ ________________________ Enter 100% of salaries and compensation for the taxable year paid to stockholders owning more than 5% of the taxpayer’s stock. (See instructions.) ........................................................................................................................................................... 2. $_______________________________ Total (line 1 plus line 2) ........................................................................................................................................................ 3. $ ________________________ Statutory exclusion - Enter $40,000. (if return does not cover an entire year, exclusion must be prorated 4. $ ________________________ based on the period covered by the return) .......................................................................................................................... Net amount (line 3 minus line 4).......................................................................................................................................... 5. $ ________________________ 22.5% of net amount (line 5 X 22.5%) .............................................................................................................................. 6. $ ________________________ Investment income to be allocated (Schedule B, line 23b. Do not enter more than amount on line 6 above. 7. $ ________________________ Enter quot;0quot; if not applicable.) ..................................................................................................................................................... Business income to be allocated (line 6 minus line 7) ......................................................................................................... 8. $ ________________________ *30260891* % Allocated investment income (line 7 x 9. $ ________________________ investment allocation % from Schedule. D, line 2F) ............................................... % Allocated business income (line 8 x business allocation % from Schedule H, line 5)...................................................... 10. $ ________________________ Taxable net income (line 9 plus line 10) ............................................................................................................................. 11. $ ________________________ 8.85% (.0885) Tax rate ................................................................................................................................................................................. 12. _________________________ Alternative tax (line 11 x line 12) Transfer amount to page 1, Schedule A, line 3 .............................................................. 13. $ ________________________ Attach copy of all pages Make remittance payable to the order of: To receive proper credit, of your federal tax return NYC DEPARTMENT OF FINANCE you must enter your cor- rect Employer Identifica- or pro forma federal tax Payment must be made in U.S. dollars, tion Number on your tax return. drawn on a U.S. bank. return and remittance. MAILING INSTRUCTIONS RETURNS CLAIMING REFUNDS ALL OTHER RETURNS RETURNS WITH REMITTANCES NYC DEPARTMENT OF FINANCE NYC DEPARTMENT OF FINANCE NYC DEPARTMENT OF FINANCE GENERAL CORPORATION TAX GENERAL CORPORATION TAX GENERAL CORPORATION TAX P.O. BOX 5050 P.O. BOX 5060 P.O. BOX 5040 KINGSTON, NY 12402-5050 KINGSTON, NY 12402-5060 KINGSTON, NY 12402-5040 The due date for the calendar year 2008 return is on or before March 16, 2009. 30260891 For fiscal years beginning in 2008, file on or before the 15th day of the 3rd month following the close of fiscal year.