PDF document

- 1 -

Individuals and Single-Member LLCs using SSN as their primary identifier must use Form NYC-202
- 202EIN
UNINCORPORATED BUSINESS TAX RETURN2020
FOR ESTATES AND TR USTS

For CALENDAR YEAR 2020 or FISCAL YEAR beginning _______________ 2020, and ending ___________________
Name of Trust or Estate Name EMAIL ADDRESS
Change n

In Care Of

EMPLOYER IDENTIFICATION NUMBER
Address of Trustee or Estate Address
Change n

*60312091* City and State Zip Code Country (if not US)

Business Telephone Number Date business began in NYC (mm-dd-yy) Date business ended in NYC (mm-dd-yy) BUSINESS CODE NUMBER
FROM FEDERAL SCHEDULE C:

n Amended return If the purpose of the amended return is to report a n IRS change Date of Final
APPLY federal or state change, check the appropriate box: NYS change nn nn nnnn- -
Determination
n
THAT n Final return - Check this box if you have ceased operations in NYC. Attach copy of your entire federal Form 1041 and statement showing disposition of business property.
ALL n Engaged in a fully exempt unincorporated business activity n Engaged in a partially exempt unincorporated business activity

CHECK n Claim any 9/11/01-related federal tax benefits (see instructions) nn Enter 2‑character special condition code, if applicable (see instructions)

SCHEDULE A Computation of Tax BEGIN WITH SCHEDULE B ON PAGE 3. COMPLETE ALL OTHER SCHEDULES. TRANSFER APPLICABLE AMOUNTS TO SCHEDULE A.
Payment Amount
A. Payment Amount being paid electronically with this return ...................................................................... A.

1. Business income (from page 3, Schedule B, line 27)................................................................................ 1. ________________________________
2. Intentionally Omitted ............................................................................................................................................. 2. ________________________________
3. If business allocation percentage from Schedule C, Part 3, Line 2 is less than 100%,
enter income or loss on NYC real property (see instructions) ................................................................ 3. ________________________________
4. Balance (line 1 less line 3)................................................................................................................ 4. ________________________________
5. Multiply Line 4 by the business allocation percentage from Schedule C, Part 3, Line 2. ................ 5. ________________________________
6. Amount from line 3 (NYC real property income and gain not subject to allocation) (see instructions) ... 6. ________________________________
7. Investment income (from page 3, Schedule B, line 26).................................................................... 7. ________________________________
8. Intentionally Omitted ..........................................................................................................................8. ________________________________
9. Multiply Line 7 by the investment allocation percentage from Schedule D, Line 2. (see instructions) .. 9. ________________________________
10. Total before NOL deduction (sum of lines 5, 6 and 9) (see instructions)........................................................... 10. ________________________________
11. Deduct: NYC net operating loss deduction (from Form NYC-NOLD-UBTI, line 7) (see instructions) .. 11. ________________________________
12. Balance before allowance for taxpayer’s services (line 10 less line 11)......................................... 12. ________________________________
13. Less: allowance for taxpayer’s services - do not enter more than 20% of line 12 or $10,000,
whichever is less (see instructions)................................................................................................. 13. ________________________________
14. Balance before exemption (line 12 less line 13)............................................................................. 14. ________________________________
15. Less: exemption - $5,000 (taxpayer operating more than one business or short period
taxpayer, see instructions)............................................................................................................... 15. ________________________________
16. Taxable income (line 14 less line 15) (see instructions) ....................................................................... 16. ________________________________
17. Tax before business tax credit (4% of amount on line 16) ..................................................................... 17. ________________________________
18. Less: business tax credit (select the applicable credit condition from the Business Tax Credit
Computation schedule on the bottom of page 2 and enter amount) (see instructions)........................ 18. ________________________________
19. UNINCORPORATED BUSINESS TAX (line 17 less line 18) (see instructions) .................................. 19. ________________________________

60312091 THIS RETURN MUST BE SIGNED. (SEE PAGE 5 FOR SIGNATURE BOX AND MAILING INSTRUCTIONS.) NYC-202EIN 2020

- 2 -

Form NYC-202-EIN  2020                                                                                                                                                             Page 2 
Name ___________________________________________________________________________ EIN __________________________________________

20a.Credits from Form NYC-114.5 (attach form) (see instructions).................. 20a.                     
20b. Credits from Form NYC-114.6 (attach form) (see instructions) ................ 20b. 
20c. Credits from Form NYC-114.8 (attach form) (see instructions) ................ 20c. 
20d. Intentionally left blank .................................................................... 20d. 
20e. Credits from Form NYC-114.12 (attach form) (see instructions) .............. 20e. 
21.  Net tax after credits (line 19 less sum of lines 20a through 20e) ..........................................................               21. 
22.  Payment of estimated Unincorporated Business Tax, including carryover credit from 
     preceding year and payment with extension, NYC-EXT (see instructions)                          ........................................    22. 
23.  If line 21 is larger than line 22, enter balance due  .....................................................................                23. 
24.  If line 21 is smaller than line 22, enter overpayment  .................................................................                   24. 
25a.Interest (see instructions)  ............................................................. 25a. 
25b.Additional charges (see instructions)  ........................................... 25b. 
25c.Penalty for underpayment of estimated tax (attach form NYC-221)       ... 25c. 
26.  Total of lines 25a, 25b and 25c ................................................................................................... 26. 
27.  Net overpayment (line 24 less line 26)  (see instructions) ................................................................ 27. 
28.  Amount of line 27 to be: (a) Refunded - n Direct deposit - fill out line 28c    OR    n                         Paper check  28a. 
                          (b) Credited to 2021 Estimated Tax on Form NYC-5UBTI ......................... 28b. 
28c. Routing                      Account                                                                           ACCOUNT TYPE  
     Number                       Number                                                                   Checking n       Savings n                 
29.  Total remittance due (see instructions) ..................................................................................... 29. 
30.  NYC rent deducted on federal tax return or NYC rent from Schedule C, Part 1 ................................. 30. 
31.  Gross receipts or sales from federal return .............................................................................................. 31.

                 Business Tax Credit Computation
                                                                                                         
                 1. If the amount on page 1, line 17, is $3,400 or less, your                           3.  If the amount on page 1, line 17, is over $3,400 but less than 
                    credit on line 18 is the entire amount of tax on line 17.                               $5,400, your credit is computed by the following formula:
                    (NO TAX WILL BE DUE.)                                                                   amount on pg. 1, line                 17($5,400Xminus tax on line) =17 _______ 
                 2. If the amount on page 1, line 17, is $5,400 or over, no                                                                                 $2,000               your credit
                    credit is allowed. Enter “0” on line 18.

                 Prepayments of Estimated Tax Computation
                      PREPAYMENTS CLAIMED ON       SCHEDULE       A  ,LINE                          22                       DATE                                  AMOUNT           
                 A. Payment with declaration, Form NYC-5UBTI (1)  ......................................... 
                 B. Payment with Notice of Estimated Tax Due (2) ............................................ 
                 C Payment with Notice of Estimated Tax Due (3) ............................................ 
                 D. Payment with Notice of Estimated Tax Due (4) ............................................  
     *60322091*  E. Payment with extension, Form NYC-EXT ..................................................... 
                 F. Overpayment credited from preceding year  ................................................. 
                 G. TOTAL of A, B, C, D, E, F (enter on Schedule A, line 22) ...............................

 60322091

- 3 -

Form NYC-202-EIN  2020                                                                                                                                                                               Page 3 
Name  ___________________________________________________________________________ EIN __________________________________________
 SCHEDULE B                  Computation of Total Income
Part 1  Items of business income, gain, loss or deduction 
  1.  Net profit (or loss) from business, farming or professions as reported for federal tax purposes from                                                                                          
      federal Schedule C, C-EZ or F (Form 1040) (see instructions) ............................................................                                                                 1. 
                                                                                                                                                                                                    
  2.  If entering income from more than one federal Schedule C, C-EZ or F (Form 1040), check this box .                                                                                         2.  n
                                                                                                                                                                                                    
      Enter the number of Schedules C, C-EZ or F attached:  ➧  
  3.  Gain (or loss) from sale of business personal property or business real property  (attach federal 
      Schedule D or Form 4797) (see instructions) .......................................................................................                                                       3. 
  4.  Net amount of rental or royalty income from business personal property or business real property 
      (attach federal Schedule E) (see instructions) ......................................................................................                                                     4. 
  5.  Other business income (or loss) (attach schedule) (see instructions) ..................................................                                                                   5. 
  6.  Total federal income (or loss) (combine lines 1 through 5) ...................................................................                                                            6. 
  7.  Subtract net income or gain (or add net loss) from rental, sale or exchange of real property                                                                                                 
      situated outside New York City, if included in line 3 or 4 above  (attach schedule) (see instructions) ......                                                                             7. 
  8.  Total income before New York City modifications (combine lines 6 and 7) ..........................................                                                                        8.
Part 2  New York City modifications (see instructions for Schedule B, part 2)
ADDITIONS
  9.  All income taxes and Unincorporated Business Taxes .........................................................................                                                              9. 
10a. Relocation credits..................................................................................................................................                                     10a. 
10b. Expenses related to exempt income.....................................................................................................                                                   10b. 
10c. Depreciation adjustments (attach Form NYC-399 and/or NYC-399Z)..................................................                                                                         10c. 
10d. Real estate additions (see instructions) .................................................................................................. 10d. 
11.   Other additions (attach schedule) (see instructions).............................................................................                                                        11. 
12.   Total additions (add lines 9 through 11) ................................................................................................                                                12.
SUBTRACTIONS
13.   All income tax and Unincorporated Business Tax refunds (included in part 1).....................................                                                                         13. 
14.   Wages and salaries subject to federal jobs credit     (see instructions) ....................................................                                                            14. 
15.   Depreciation adjustment (attach Form NYC-399 and/or NYC-399Z)....................................................                                                                        15. 
16.   Exempt income included in part 1 (attach schedule) ............................................................................                                                          16. 
17.   50% of dividends (see instructions).......................................................................................................                                               17. 
18.   Real estate subtractions (see instructions) ...........................................................................................                                                  18. 
19.   Other subtractions (attach schedule) (see instructions) ........................................................................                                                         19. 
20.   Total subtractions (add lines 13 through 19) .........................................................................................                                                   20. 
21.   NYC modifications (combine lines 12 and 20) ......................................................................................                                                       21. 
22.   Total income (combine lines 8 and 21)  ................................................................................................                                                  22. 
23.   Less: Charitable contributions (not to exceed 5% of line 22) (see instructions) ...................................                                                                      23. 
24.   Balance (line 22 less line 23) ................................................................................................................                                          24. 
25.   Investment income - (complete lines a through g below) (see instructions) 
      (a) Dividends from stocks held for investment ....................................................................................................                                      25a. 
      (b) Interest from investment capital (include non-exempt governmental obligations) 
          (itemize on rider)................................................................................................................................................................. 25b. 
      (c) Net capital gain (loss) from sales or exchanges of securities held for investment................................                                                                   25c. 
      (d) Income from assets included on line 3 of Schedule D..................................................................                                                               25d. 
      (e) Add lines 25a through 25d inclusive .............................................................................................                                                   25e. 
      (f) Deductions directly or indirectly attributable to investment income ..............................................                                                                  25f. 
      (g) Interest on bank accounts included in income reported on line 25d        ..25g. 
26.   Investment income (line 25e less line 25f) (enter on page 1, Sch. A, line 7) .............................................................                                               26. 
27.   BUSINESS INCOME (line 24 less line 26)(enter here and transfer amount to pg 1, Sch. A, line.....................................1)                                                       27.

 *60332091*                                                 60332091

- 4 -

Form NYC-202-EIN  2020                                                                                                                                                                                         Page 4 
Name         ___________________________________________________________________________ EIN __________________________________________
   SCHEDULE C                               Locations of Places of Business Inside and Outside New York City
  All taxpayers must complete Schedule C, Parts 1 and 2.

   Part 1               Location for each place of business INSIDE New York City (see instructions; attach rider if necessary)
                        Complete Address                                                    Rent              Nature of Activities                  No. of Employees   Wages, Salaries, Etc.         Duties 
NUMBER AND       STREET  
 
 CITY                                      STATE                 ZIP 
NUMBER AND       STREET  
 
  NUMBERCITY AND STREET                    STATE                 ZIP 
 
 CITY                                      STATE                 ZIP 
NUMBER AND       STREET  
 
CITY                                       STATE                 ZIP
Total

   Part 2          Location for each place of business OUTSIDE New York City (see instructions; attach rider, if necessary)
                        Complete Address                                                    Rent              Nature of Activities                  No. of Employees   Wages, Salaries, Etc.         Duties 
NUMBER AND       STREET  
 
 CITY                                      STATE                 ZIP 
NUMBER AND       STREET  
 
  NUMBERCITY AND STREET                    STATE                 ZIP 
 
 CITY                                      STATE                 ZIP 
NUMBER AND       STREET  
 
CITY                                       STATE                 ZIP
Total

                    Single Receipts Factor Business Allocation Percentage 
   Part 3           Taxpayers must report their Business Allocation Percentage in this schedule for this return to be accepted.

  Taxpayers       who do not allocate business income outside New York City must enter 100% on Schedule C, Part 3, line 2.  
  Taxpayers who allocate business income both inside and outside New York City must complete Schedule C, Part 3.

                         DESCRIPTION OF ITEM USED AS FACTOR                                                                                           COLUMN A  - NEW YORK CITY      COLUMN B  - EVERYWHERE

1. Gross sales of merchandise or charges for services during the year .......................................................................... 1.  
2. Business Allocation Percentage (line 1, column A divided by line 1, column B rounded to the nearest hundredth of a percent) .................................................2.                                        % 

   SCHEDULE D                                Investment Capital and Allocation and Cash Election
                               ABCDEFG 
                  DESCRIPTION OF INVESTMENT                                              No. of Shares or     Average Liabilities Attributable         Net Average Value         Issuer's Allocation  Value Allocated to  NYC 
  LIST EACH STOCK AND SECURITY (USE RIDER IF NECESSARY)                                  Amount of Securities Value   to Investment Capital            (column C minus column D) Percentage          (column E  xcolumn F)
 
                                                                                                                                                                                             %
 
  1.   Totals (including items on rider) 
 
                                                                                                                                                                                             %
  2.   Investment(Toallocationtreat cash aspercentageinvestment capital,(line 1G divided by line 1E, round to the nearest hundredth of a percent                     )              
  3.   Cash -           you must include it on this line.)                                                                                                                        
  4.   Investment capital.  Total of lines 1E and 3E                                                                                                   

       *60342091*                                                                                         60342091
                                                                                                          ATTACH FEDERAL SCHEDULE C, SCHEDULE C-EZ OR SCHEDULE F, FORM 1040 TO THIS RETURN

- 5 -

Form NYC-202-EIN 2020 Page 5
Name ___________________________________________________________________________ EIN __________________________________________
If you are taking a Net Operating Loss Deduction this year, please attach
SCHEDULE E Form NYC-NOLD-UBTI
SCHEDULE F The following information must be entered for this return to be complete. (See Instructions)
1. Nature of business or profession: _____________________________________________________________________________________

2. New York State Sales Tax ID Number:_________________________________________
3. Did you file a New York City Unincorporated Business Tax Return for the following years:
2018: n YES n NO 2019: n YES n NO
If “NO,” state reason: ______________________________________________________________________________________________
4. Enter home address: __________________________________________________________________________ Zip Code: ___________
5. If business terminated during the current taxable year, state date terminated. (mm-dd-yy) ________-_______-_______
(Attach a statement showing disposition of business property.)
6. Has the Internal Revenue Service or the New York State Department of Taxation and Finance increased or decreased any taxable income (loss)
reported in any tax period, or are you currently being audited? .................................... n YES n NO
If "YES", by whom? n Internal Revenue Service State period(s): Beg.:________________ End.:________________
MM-DD-YY MM-DD-YY
n New York State Department of Taxation and Finance State period(s): Beg.:________________ End.:________________
MM-DD-YY MM-DD-YY
7. If “YES” to question 6:
7a. For years prior to 1//1/15, has Form(s) NYC-115 (Report of Federal /State Change in Taxable Income) been filed? .................. n YES n NO
7b. For years beginning on or after 1/1/15, has an amended return(s) been filed?............................................................................. n YES n NO
8. Did you calculate a depreciation deduction by the application of the federal Accelerated Cost Recovery System (ACRS) (see instr.)? n YES n NO
9. Were you a participant in a “Safe Harbor Leasing” transaction during the period covered by this return?.................................... n YES n NO
10. Does this taxpayer pay rent greater than $200,000 for any premises in NYC in the borough of Manhattan south of
96th Street for the purpose of carrying on any trade, business, profession, vocation or commercial activity?.............................. n YES n NO
11. If "YES", were all required Commercial Rent Tax Returns filed?.................................................................................................... n YES n NO
Please enter Employer Identification Number or Social Security Number which was used on the Commercial Rent Tax Return:__________________________
CERTIFICATION
I hereby certify that this return, including any accompanying rider, is, to the best of my knowledge and belief, true, correct and complete. Firm’s Email Address:
I authorize the Dept. of Finance to discuss this return with the preparer listed below. (See instructions) ......YES n _______________________________________
SIGN Preparer's Social Security Number or PTIN
HERE: Signature of taxpayer Title Date
Preparer's Preparer’s
PREPARER S' Check if self- n
USE ’ signature printed name employed 4 Date
ONLY
Firm's Employer Identification Number

s Firm's name (or yours, if self-employed) s Address s Zip Code
MAILING INSTRUCTIONS
Attach copy of federal Form 1040, Schedule C, Schedule C-EZ or Schedule F. If this is a final return, attach an entire copy of federal Form 1041.
Make remittance payable to the order of NYC DEPARTMENT OF FINANCE. Payment must be made in U.S. dollars and drawn on a U.S. bank.
To receive proper credit, you must enter your correct Employer Identification Number on your tax return and remittance.
The due date for the calendar year 2020 return is on or before April 15, 2021.
For fiscal years beginning in 2020, file on or before the 15th day of the fourth month following the close of the fiscal year.

ALL RETURNS EXCEPT REFUND RETURNS REMITTANCES RETURNS CLAIMING REFUNDS
NYC DEPARTMENT OF FINANCE PAY ONLINE WITH FORM NYC-200V NYC DEPARTMENT OF FINANCE
UNINCORPORATED BUSINESS TAX AT NYC.GOV/ESERVICES UNINCORPORATED BUSINESS TAX
P.O. BOX 5564 OR P.O. BOX 5563
BINGHAMTON, NY 13902-5564 Mail Payment and Form NYC-200V ONLY to: BINGHAMTON, NY 13902-5563
NYC DEPARTMENT OF FINANCE
P.O. BOX 3933
NEW YORK, NY 10008-3933

*60352091* 60352091

PDF file checksum: 3717352281

(Plugin #1/9.12/13.0)