CT-225-A/B: Group Member's Detail Spreadsheet, New York State Modifications (for filers of combined franchise tax returns). (2024)
New York · NY DTF · Used for tax years 2024
Form CT-225-A/B is a group member’s detail spreadsheet filed with Form CT-225-A by filers of combined franchise tax returns. It breaks down certain New York State additions to and subtractions from federal income, separating amounts originating with the member from amounts flowin
Who files this form
Each member of a combined franchise tax return group completes and files Form CT-225-A/B to break down certain required New York State addition and subtraction modifications.
What you'll need
Have the following information and forms available:
- The legal name and EIN of the group’s designated agent for Article 9-A, or parent for Article 33.
- The legal name and EIN of the group member.
- Modification numbers and amounts for the member’s additions and subtractions, separated by whether they originated with the member or flowed through from partnerships, estates, or trusts.
- Form CT-225-A, which must be filed with this spreadsheet.
- Form CT-225-A-I, Instructions for Forms CT-225-A and CT-225-A/B, which the spreadsheet directs you to consult for modification numbers and other instructions.
How to file
File Form CT-225-A/B with Form CT-225-A. Complete all parts that apply to you.
The supplied form does not give a mailing address or instructions for mailing or e-filing.
Common mistakes
- Do not leave out applicable parts. The form reminds you to complete all parts that apply.
- Do not file this spreadsheet by itself. The form says to file it with Form CT-225-A.
- Do not overlook the special instructions for Article 33 filers when completing total additions on line 2 and total subtractions on line 4.
Questions people ask
Which schedule reports additions and which reports subtractions?
Schedule A reports certain New York State additions to federal income. Schedule B reports certain New York State subtractions from federal income.
What is the difference between Part 1 and Part 2?
In each schedule, Part 1 reports amounts that originate with the group member. Part 2 reports amounts that flow through from partnerships, estates, or trusts in which the member is a partner or beneficiary.
How do I calculate total additions and subtractions?
Add the totals of Parts 1 and 2 in Schedule A for total additions on line 2. Add the totals of Parts 1 and 2 in Schedule B for total subtractions on line 4. Article 33 filers are directed to see the instructions.
Where do I find the modification numbers?
The form directs you to Form CT-225-A-I, Instructions for Forms CT-225-A and CT-225-A/B.