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*31811591* TM Department of Finance 2.3 PRIOR NET OPERATING LOSS CONVERSION (POLE) SUBTRACTION You MUST attach this form to Form NYC2 or NYC2A for each tax period for which you or any member of the
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Start by gathering all the necessary information for the conversion pnolc subtraction, such as the initial and final values.
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Conversion PNOLC Subtraction is a tax calculation to determine the net operating loss carryover.
Taxpayers with net operating losses are required to file conversion PNOLC Subtraction.
Conversion PNOLC Subtraction is filled out by including relevant financial information and following the instructions provided by the tax authority.
The purpose of conversion PNOLC Subtraction is to calculate the amount of net operating loss carryover available for future tax deductions.
Information such as previous net operating losses, current year's income, and adjustments for deductions must be reported on conversion PNOLC Subtraction.
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2014 2016 PNOLC NYC UNOL EIN 2A addback Unabsorbed carryforward Unexhausted filers Computation Allocated BAP TM SUBTRACTION allocation limitation deducted Totals allotment Subtract entities unused CONVERSION multiply

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