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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.
In your case, since yours is a CA corporation, with shares issued there, your IAP for NY is almost certainly 0%.
You can check with NYS if you have filed in the state in prior years for your historical IAP. https://www8.tax.ny.gov/CIAP/ciapHome is the link, then type in your corporate name.
The only way your IAP would not be 0% is if you had investment income allocable to New York, which most out of state corporations would not.
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