Get Form Ct-3-a General Business Corporation Combined Franchise Tax Return Tax Year 2023

If you are filing an amended return for any purpose, mark an X in the Amended return box on page 1 of the return. If you file an amended federal return, you must file an amended New York State return within 90 days thereafter. You must file using the correct year's return for the tax year being amended.

Form CT-3-M, General Business Corporation MTA Surcharge Return, must be filed by any corporation taxable under Article 9-A that does business, employs capital, owns or leases property, maintains an office, or derives receipts from activity, in the Metropolitan Commuter Transportation District (MCTD).

The rate of the capital base was to have been 0% starting in 2021. The FY 22 budget imposed the tax at the rate of 0.1875% for tax years beginning on or after January 1, 2021 and before January 1, 2024, with the 0% rate to take effect in 2024. However, the delay did not apply to deemed small businesses.

No additional extension of time to file Form CT-3-S or Form CT-4-S will be granted beyond six months. Mail returns to: NYS Corporation Tax, Processing Unit, PO Box 1909, Albany NY 12201-1909. If you use a delivery service other than the U.S. Postal Service, see Private delivery services below.

S CORPORATIONS An S corporation is subject to the General Cor- poration Tax (GCT) and must file either Form NYC-4S, NYC-4S-EZ or NYC-3L, whichever is applicable. Under certain limited circum- stances, an S corporation may be permitted or required to file a combined return (Form NYC- 3A).

If you need to change or amend an accepted New York State Income Tax Return for the current or previous Tax Year you need to complete Form IT 201-X. Form IT 201-X is a Form used for the Tax Return and Tax Amendment.

A taxpayer filing Form CT-3, CT-3-A, or CT-4 under Article 9-A, that does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD), must also file Form CT-3M/4M and pay a metropolitan transportation business tax surcharge on business done in ...