New York Nonresident Business Allocation Schedule, Description of Form IT-203-A

Nonresident Business Allocation Schedule, Description of Form IT-203-A
Form IT-203-A Nonresident Business Allocation Schedule Revised 12/23
IT-203-A
(12/23)

Department of Taxation and Finance	

Business Allocation Schedule

For business carried on both in and out of New York State
(or the Metropolitan Commuter Transportation District (MCTD))

Tax year ending (mmddyyyy)

	Name as shown on return

	Social security number

Submit this schedule with your Form IT-201 or IT-203; submit additional sheets if necessary.
A	 Business allocation for (see instructions).......................................................	 NYS 

	

MCTD Zone 1 

	

MCTD Zone 2 

Schedule A – List all places, both in and out of New York State or the MCTD (Zone 1 or Zone 2), where
you carry on business

	

1 – Street address	

2 – City and state	

3 – Description (see instructions)

Income (or net earnings from self-employment) determined from books (see instructions)
Schedule B – Formula basis allocation, if books do not show the portion from New York State or
MCTD (Zone 1 or Zone 2) sources
Column A
Totals – in and out of
New York State (or MCTD
[Zone 1 or Zone 2])

Items used as factors

Column B
New York State (or MCTD
[Zone 1 or Zone 2])
amounts

Column C
Percent
Column B
is of
Column A

Property
percentage

	
1	 Real property owned................................ 	 1	
.00	
.00
	2	 Real property rented from others.............. 	 2	
.00	
.00	
	3	 Tangible personal property owned............ 	 3	
.00	
.00
	
3a	 Tangible personal property rented from others	 3a	
.00	
.00
4	 Property percentage (add lines 1 through 3a) 	 4	
	
.00	
.00	%
	5	Payroll percentage (see instructions) ................. 	5	
.00	
.00	%
	6	Gross income percentage (see instructions) ...... 	6	
.00	
.00	%
	7	Total of percentages (add lines 4, 5, and 6, Column C) ....................................................................................	7	
%
	 8	 Business allocation percentage (divide line 7 total by three, or by actual number of percentages if less than three).	 8	%
	 9	 Allocation of business income to New York State – Multiply each item of business income or loss reported on Form IT-203,
Federal amount column, that is required to be allocated by the percentage from line 8. Use the following lines to compute the
New York State amounts and then transfer these amounts to the proper lines on Form IT-203, New York State amount column.
(If additional lines are needed, submit a schedule.)

	

Line number	

$	

.00	 X	

% (line 8) = $	

.00

	

Line number	

$	

.00	 X	

% (line 8) = $	

.00

	

Line number	

$	

.00	 X	

% (line 8) = $	

.00

	

Line number	

$	

.00	 X	

% (line 8) = $	

.00

	10	

Allocation of net earnings from self-employment to Zone 1 or Zone 2 of the MCTD – Multiply these net earnings from selfemployment by the allocation percentage from line 8. Include this amount on line 54a or 54b of Form IT-201 or line 52b or 52c of
Form IT-203, as applicable (see instructions).
Net earnings 	 $	

233001230094

.00	 X	

% (line 8) = $	

.00