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UNINCORPORATED BUSINESS TAX WORKSHEET OF CHANGES IN TAX BASE MADE BY INTERNAL 2022
REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE
You MUST attach this Worksheet to Amended Returns filed on Form NYC-204, NYC-202, NYC-202S, or NYC-202EIN, for each tax period for which you are
reporting any change or correction to taxable income or other basis of tax by the IRS or the NYS Department of Taxation and Finance.
NAME: SOCIAL SECURITY NUMBER

A. If this form is filed by a member of a partnership to report a federal or New York State change affecting his/her share, provide name and Employer
Identification Number of partnership.

Name of PARTNERSHIPS, ESTATES AND TRUSTS ONLY,
member:____________________________________________________________ EIN: ENTER EMPLOYER IDENTIFICATION NUMBER

B. Enter date of
final determination: n Federal _________ -_________ -_________ n New York State _________ -_________ -_________

ORIGINAL RETURN WAS FILED ON: n NYC-204 n NYC-204EZ n NYC-202 n NYC-202S n NYC-202EIN
COMPUTATION OF BUSINESS INCOME COLUMN 1 COLUMN 2 COLUMN 3
AND INVESTMENT INCOME BASE Originally Reported/Adjusted Net Change Correct Amount
1. Total federal income or loss (from Form NYC-202 or
NYC-202EIN, Schedule B, line 6, or Form NYC-204,
Schedule B, line 10; if filing Form NYC-202S enter
sum of Schedule B lines 1 and 2)................................ _________________________________________________________________
2. Net income or gain (or net loss) from rental, sale or
exchange of real property situated outside New York City,
if included in line 1 above (from Form NYC-202 or
NYC-202EIN, Schedule B, line 7, or NYC-204, Schedule
B, line 11; if filing Form NYC-202S enter zero (“0”)) .. _________________________________________________________________
3. Total income before New York City modifications
(Subtract line 2 from line 1) ......................................... _________________________________________________________________
4. Total NYC Additions (from Form NYC-202 or NYC-202EIN,
Schedule B, line 12, or Form NYC-204, Schedule B,
line 16, or Form NYC-202S, Schedule B, line 3)......... _________________________________________________________________
5. Add lines 3 and 4......................................................... _________________________________________________________________
6. Total NYC Subtractions (from Form NYC-202 or
NYC-202EIN, Schedule B, line 20, or from Form
NYC-204, Schedule B, line 24; if filing Form
NYC-202S enter zero (“0”))......................................... _________________________________________________________________
7. Total income after NYC modifications
(subtract line 6 from line 5).......................................... _________________________________________________________________
8. Charitable contributions (not to exceed 5% of line 7;
from Form NYC-202 or NYC-202EIN, Schedule B,
line 23, Form NYC-204, Schedule B, line 27, or
Form NYC-202S, Schedule B, line 5).......................... _________________________________________________________________
9. Balance (subtract line 8 from line 7)............................ _________________________________________________________________
10. Investment income before deductions directly or
indirectly attributable to investment income
(from Form NYC-202 or NYC-202EIN, Schedule B,
line 25(e), or from Form NYC-204, Schedule B,
line 29(e); if filing Form NYC-202S enter zero (“0”)) ... _________________________________________________________________
11. Deductions directly or indirectly attributable to
investment income (from Form NYC-202 or NYC-202EIN,
Schedule B, line 25(f), or Form NYC-204, Schedule B,
line 29(f); if filing Form NYC-202S enter zero (“0”)) .... _________________________________________________________________
12. Investment income (subtract line 11 from line 10) ...... _________________________________________________________________
13. Business income (subtract line 12 from line 9)............ _________________________________________________________________
2022 UBT reporting worksheet

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UNINCORPORATED BUSINESS TAX WORKSHEET OF CHANGES IN TAX BASE                                                     2022
MADE BY INTERNAL REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE - continued 

                                                              COLUMN 1                                COLUMN 2   COLUMN 3 
                                                              Originally Reported/Adjusted            Net Change Correct Amount
 COMPUTATION OF UNINCORPORATED BUSINESS TAX
 
14. Business allocation percentage (from Form NYC-202, or 
 NYC-202EIN, Schedule C, Part 3, line 2, or Form NYC-204, 
 Schedule E, Part 3, Line 2; if not allocating enter 100%) . _________________________________________________________________  
15. Business income (from line 13)................................... _________________________________________________________________  
16. If line 14 is less than 100%, enter income or loss on 
 NYC real property that is included in line 15 
 (see instructions to Form NYC-202, or NYC-202EIN, 
  Schd. A, line 3, or Form NYC-204, Schd. A, line 3a) . _________________________________________________________________  
17. Business income to be allocated (line 15 minus line 16) . _________________________________________________________________  
18. Allocated business income (multiply line 17 by line 14)... _________________________________________________________________  
19. Allocated business income or business loss from 
 other partnerships (from Form NYC-204, Schedule A, 
 line 3b; if filing Form NYC-202, NYC-202EIN, or 
 NYC-202S enter zero (“0”))......................................... _________________________________________________________________  
20. Total allocated business income (line 18 plus line 19) _________________________________________________________________  
21. Total NYC business income (line 20 plus line 16)....... _________________________________________________________________  
22. Investment allocation percentage (from Form NYC-204, 
 NYC-202, or NYC-202EIN, Schedule D, line 2; if filing 
 Form NYC-202S enter zero (“0”))................................ _________________________________________________________________ 
23. Investment income (from line 12) ............................... _________________________________________________________________  
24. Allocated investment income (multiply line 23 by line 22) _________________________________________________________________  
25. Allocated investment income or investment loss from 
 other partnerships (from Form NYC-204, Schedule A, 
 line 7b; if filing Form NYC-202, NYC-202EIN, 
 or NYC-202S enter zero (“0”))..................................... _________________________________________________________________  
26. Total allocated investment income (line 24 plus line 25) . _________________________________________________________________  
27. Total NYC business and investment income before 
 NOL deduction (line 26 plus line 21; see instructions 
 to Form NYC-204, NYC-202, or NYC-202EIN, 
 Schedule A, line 10) .................................................... _________________________________________________________________  
28. NYC net operating loss deduction (from Form 
 NYC-NOLD-UBTP, line 11, or Form NYC-NOLD-UBTI, 
 line 7; if filing Form NYC-202S enter zero (“0”)).......... _________________________________________________________________  
29. Balance before allowance for active partner’s services 
 (line 27 minus line 28) ................................................. _________________________________________________________________  
30. Allowance for active partners services (if line 29 is a 
 loss, enter zero; from Form NYC-204, NYC-202, or 
 NYC-202EIN, Schedule A, line 13, or Form NYC-202S, 
 Schedule A, line 2) 
 Number of active partners claimed                           ... _________________________________________________________________ 
31. Balance before specific exemption (line 30 minus line 29) _________________________________________________________________  
32. Specific exemption (if line 29 is a loss, enter zero; 
 from Form NYC-204, NYC-202, or NYC-202EIN, 
 Schedule A, line 15, or Form NYC-202S, 
 Schedule A, line 4) ...................................................... _________________________________________________________________  
33. Taxable income (line 31 minus line 32)....................... _________________________________________________________________  
34. Tax (multiply line 33 by 4%) ........................................ _________________________________________________________________

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UNINCORPORATED BUSINESS TAX WORKSHEET OF CHANGES IN TAX BASE 2022
MADE BY INTERNAL REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE - continued

COLUMN 1 COLUMN 2 COLUMN 3
Originally Reported/Adjusted Net Change Correct Amount
35. Business tax credit (see instructions to Form NYC-204,
NYC-202, or NYC-202EIN, Schedule A, line 18, or
Form NYC-202S, Schedule A, line 7).......................... _________________________________________________________________
36. Tax after business tax credit (line 34 minus line 35;
if the credit on line 35 equals the tax shown on
line 34, enter zero (“0”))............................................... _________________________________________________________________
37. UBT paid credit (from Form NYC-114.7, Schedule A,
line 3; if filing Form NYC-202S enter zero (“0”)).......... _________________________________________________________________
38. Tax after business tax credit and UBT paid credit
(line 36 minus line 37) ................................................. _________________________________________________________________
39. Other credits (see instructions to Form NYC-204,
Schedule A, lines 22a-22e, or Form NYC-202 or
NYC-202EIN, Schedule A, line 20a-20e; attach
schedule of credits claimed; if filing Form NYC-202S
enter zero (“0”)) ........................................................... _________________________________________________________________
40. Net Tax (line 38 minus line 39).................................... _________________________________________________________________

COLUMN A COLUMN B
Additional Tax Due Refund Due
ADDITIONAL TAX OR REFUND DUE
41. If line 40 (col. 3) exceeds line 40 (col. 1), enter the difference in column A ........... ___________________________________________
42. If line 40 (col. 3) is less than line 40 col. 1), enter the difference in column B........ ___________________________________________
43. Interest (from Form NYC-202 or NYC-202EIN, Schedule A, line 25a,
Form NYC-204, Schedule A, line 27a, or Form NYC-202S, Schedule A, line 12).. ___________________________________________
44. Additional charges (from Form NYC-202 or NYC-202EIN, Schedule A, line 25b,
or Form NYC-204, Schedule A, line 27b) ............................................................... ___________________________________________
45. Total amount due (add lines 41, 43, and 44).......................................................... ___________________________________________
46. Refund due (enter amount from line 42 above)...................................................... ___________________________________________

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UNINCORPORATED BUSINESS TAX WORKSHEET OF CHANGES IN TAX BASE                                          2022
MADE BY INTERNAL REVENUE SERVICE AND/OR NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE - continued 
                                                    EXPLANATION OF CHANGES
Enter the form and line number for each income, deduction, capital and allocation component that is changing and give the 
reason for each change. Attach all supporting forms and schedules for items changed. Be sure to include the unincorporated 
business name and EIN number on each attachment.
 
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