Get 2012 Ct 183 Fillable Form

Fixed dollar minimum tax for general business taxpayers For a corporation with New York State receipts of:TaxNot more than $100,000$25More than $100,000 but not over $250,000$75More than $250,000 but not over $500,000$175More than $500,000 but not over $1,000,000$5008 more rows • Jan 9, 2023

you are a domestic corporation (incorporated in New York State); or. you are a foreign corporation (incorporated outside New York State) that does business, employs capital, owns or leases property, maintains an office, or derives receipts from activity, in New York State; or.

For S-corporations, the FDM tax is based on the corporation's New York State receipts and is as follows: $25 – Receipts not exceeding $100,000. $50 – Receipts exceeding $100,000 but not more than $250,000. $175 – Receipts exceeding $250,000 but not more than $500,000.

You must file Form CT-2 for the first quarter in which you're paid taxable compensation for services you performed as an employee representative. Continue filing returns for each quarter, even if you're not paid taxable compensation. When your taxable compensation payments stop completely, you must file a final return.

A domestic (incorporated under the Laws of New York State) telephone, telegraph, or transmission company, and certain domestic transportation companies are subject to a franchise tax on capital stock under Tax Law section 183.