Jump to main content
enter search text here for the New York.Gov site
search button for the New York.GOV site
The New York State
Taxation and Finance
Andrew M. Cuomo -
Thomas H. Mattox -
Property Tax Only
New York State Corporation Tax Issuer's Allocation Percentage Inquiry
Enter all or part of the entity's legal name in the box below and press the Search button. You may also
the New York State Corporation Tax Issuer's Allocation Percentage (IAP) file.
Enter Corporation Name
The New York State IAP is used to compute a taxpayers investment allocation percentage. (A taxpayers investment allocation percentage represents how much of a taxpayers investment income must be allocated to New York.) Every corporation that reports investment income must use the IAP of the issuer or obligor of the stock, bond or other security to calculate its investment allocation percentage. The IAP indicates the degree of the issuers or obligors economic presence in New York State. Each stock, bond or other security has a separate IAP.
- This IAP list is not complete. It does not include corporations that are included in a combined return or incorporated in other states and countries that are not New York State taxpayers. New York corporations that do not conduct business in New York State are listed with an IAP of zero.
New York City GCT Allocation Percentage Reports