NYC-9.8 Claim for Lower Manhattan Relocation Employment Assistance Program (LMREAP) Credit Applied to General Corporation Tax and Banking Corporation Tax

This document is a claim form for refund of New York City General Corporation Tax based on a carryback of net operating loss. It provides instructions for corporations to claim a refund for tax years where there was a net operating loss that can be carried back to reduce taxable income and tax liability for earlier tax years. The form requires information about the loss year and tax years to which the loss is carried back, as well as documentation of any federal refund received. It also provides schedules to compute the adjusted entire net income and tax for the loss year and carryback years.