In this case you must show your 2023 tax year on the 2022 return and take into account any tax law changes that are effective for tax years beginning after December 31, 2022. the 2023 return is not yet available at the time you are required to file the return.you have a tax year of less than 12 months that begins and ends in 2023, and.tax years of less than 12 months that begin on or after January 1, 2022, but before January 1, 2023.fiscal years that begin in 2022 and end in 2023, and.your return will be considered late, and.Important: Use the correct form for the correct tax year when you file (except as described below). If you use an incorrect form or form for the incorrect tax year: Form CT-3-M, General Business Corporation Metropolitan Transportation Authority Surcharge ReturnĪll business corporations that have elected to be treated as a New York S corporation by filing Form CT-6, Election to be Treated as a New York S Corporation, or are a mandated New York S corporation, must file Form CT-3-S, New York S Corporation Franchise Tax Return, instead of Form CT-3. Form CT-3-A, General Business Corporation Combined Franchise Tax Return (See Form CT-3-A-I, Instructions for Form CT-3-A, for information as to when a combined return is permitted or required.).Form CT-3, General Business Corporation Franchise Tax Return.Corporate tax filing requirementsĪll New York C corporations subject to tax under Tax Law Article 9-A must file using the following returns, as applicable: Note: All citations are to New York State Tax Law sections unless specifically noted otherwise. See Form CT-1 for general instructions that apply to all corporation tax forms. Form CT-1, Supplement to Corporation Tax Instructions Worksheet C: Marked to market net gains for line 28įor a detailed list of what’s new, including a summary of tax law changes, visit New for 2022 or visit our website at search: 2022).Worksheet B: Net gains and “other” income for line 30.Worksheet A: Gross proceeds factors and net gains for lines 10, 12, 21, and 24.Part 6: Computation of business apportionment factor.Part 5: Computation of investment capital for the current tax year.Part 4: Computation of tax on capital base.Part 3: Computation of tax on business income base.Part 2: Computation of balance due or overpayment.How to fill out your corporation tax return (Important identifying information and Signature).New York S corporation termination year.Corporations subject to tax under Article 9-A.Form CT-1, Supplement to Corporation Tax Instructions.
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