CT-225-A/B: Group Member's Detail Spreadsheet, New York State Modifications (for filers of combined franchise tax returns) (2025)
New York · NY DTF · Used for tax years 2025
Form CT-225-A/B is a detail spreadsheet for members of a group filing a New York combined franchise tax return. It breaks down each member’s certain additions to and subtractions from federal income, including amounts flowing through from partnerships, estates, or trusts. It is f
Who files this form
Each member of a combined franchise tax group completes and files Form CT-225-A/B to break down certain required New York State addition and subtraction modifications.
Schedule A reports additions to federal income. Schedule B reports subtractions from federal income.
What you'll need
Have the following forms and information available:
- Form CT-225-A, which must be filed with this form.
- Form CT-225/225-A-I, Instructions for Forms CT-225, CT-225-A, and CT-225-A/B.
- The legal name and EIN of the group’s designated agent under Article 9-A or parent under Article 33.
- The legal name and EIN of the group member.
- Modification numbers and amounts for the member’s additions and subtractions, separated between items that did not flow through from a partnership, estate, or trust and the member’s share of items from those entities.
- Totals from additional Forms CT-225-A/B, if any.
How to file
File Form CT-225-A/B with Form CT-225-A. Complete all parts that apply to you and see Form CT-225/225-A-I for instructions.
The supplied form text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not leave out applicable parts. The form says to complete all parts that apply to you.
- Do not file this form by itself. The form says to file it with Form CT-225-A.
- If you are an Article 33 filer, follow the reminders to see the instructions for the totals on lines 5 and 10.
Questions people ask
What is the difference between Schedule A and Schedule B?
Schedule A breaks down certain New York State additions to federal income. Schedule B breaks down certain New York State subtractions from federal income.
What goes in Part 1 versus Part 2?
In each schedule, Part 1 covers certain modifications that did not flow through from a partnership, estate, or trust. Part 2 covers the member’s share of certain modifications from all partnerships, estates, or trusts in which it is a partner or beneficiary.
How are additional Forms CT-225-A/B included in the totals?
Each part has a space for the total from additional Forms CT-225-A/B. Include that amount when calculating the corresponding total on line 2, 4, 7, or 9.
How do I combine the Part 1 and Part 2 totals?
For additions, line 5 says to add lines 2 and 4. For subtractions, line 10 says to add lines 7 and 9. Article 33 filers are directed to see the instructions for both lines.