Industrial Business Zone Relocation Tax Credit

Firms can claim the tax credit on either their General Corporation Tax (GCT) or Unincorporated Business Tax (UBT). 

The following forms are for the 2006 tax year:

• GCT filers can find the IBZ tax credit in Form 9.6
   
• UBT filers can find the IBZ tax credit in Form 114.6

GJDC Contact for More Information:
Richard Werber, 718.291.0282 x140
rwerber@gjdc.org

Note:_______________________________________________________________________

NYC DOF Definition (Form 9.6 or 114.6): "industrial and manufacturing activities" means activities involving the assembly of goods to create a different article, or the processing, fabrication, or packaging of goods. Industrial and manufacturing activities shall not include waste management or utility services.
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