Transcription of Instructions for Form NYC-2A
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Instructions for Form NYC-2A
GENERAL INFORMATION Subchapter 3-A ( Subchapter 3-A ) of Chapter 6 of Title 11 of the Administra-tive Code of the City of New York (the Ad. Code ) applies to tax years starting on or after January 1, 2015. This sub-chapter applies to corporations that were previously subject to the General Corpo-ration Tax ( GCT ), Subchapter 2 of Chapter 6 of Title 11 of the Code, and the Banking Corporation Tax, Subchapter 3 of Title 11 of the Code, except that it does not apply to any corporation that is an S corporation, or qualified subchapter S subsidiary, under subchapter S of the In-ternal Revenue Code of 1986 ( IRC ), as amended (collectively, S Corporations ). S corporations are subject to tax under the GCT and Banking Corporation Tax. Corporations subject to Subchapter 3-A, Business Corporation Tax, must file form NYC-2 unless they are required or permitted to file as members of a com-bined group, in which case they would be included on this form .
filing Form NYC-2A, • Form NYC-2A/BC, Member’s De-tail Report, Filed by a Corporation Included in a Combined Business Tax Return, must be filed by each member of the combined group, ex-cept for the designated agent, in-cluding non-taxpayer members, beginning on or …
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