CT-225-A: 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 reports certain New York State additions to and subtractions from federal income for filers of combined franchise tax returns. It combines amounts for the designated agent or parent and other group members, accounting for intercorporate eliminations, and is filed wi
Who files this form
Form CT-225-A is for filers of combined franchise tax returns under New York Tax Law Articles 9-A and 33. It reports certain New York State additions to and subtractions from federal income.
The form identifies the group's designated agent for Article 9-A or the parent of the combined group for Article 33. File it with Form CT-3-A or CT-33-A and complete all parts that apply.
What you'll need
Have these forms and details available:
- The legal name and employer identification number (EIN) of the group's designated agent or parent.
- Form CT-3-A or CT-33-A, which must be filed with CT-225-A.
- Forms CT-225-A/B for the other group members' amounts in column B, if the combined group has more than one member.
- Amounts of applicable additions and subtractions, separating those that flow through from partnerships, estates, or trusts from those that do not.
- Amounts of intercorporate eliminations for column D.
The form also refers filers to Form CT-225-A-I, Instructions for Forms CT-225-A and CT-225-A/B.
How to file
File Form CT-225-A with Form CT-3-A or CT-33-A. Complete all parts that apply to you and file additional Forms CT-225-A if necessary.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
Check these printed reminders before filing:
- Complete every part that applies to you.
- File additional forms if necessary and include their totals in the spaces provided.
- Make sure total additions on line 5, column E, equal Form CT-3-A, Part 3, line 2, or Form CT-33-A, line 74, column E.
- Make sure total subtractions on line 10, column E, equal Form CT-3-A, Part 3, line 4, or Form CT-33-A, line 83, column E.
Questions people ask
What is the difference between Schedule A and Schedule B?
Schedule A reports certain New York State additions to federal income. Schedule B reports certain New York State subtractions from federal income.
Where do amounts from partnerships, estates, or trusts go?
Use Part 2 of the appropriate schedule for amounts that flow through from partnerships, estates, or trusts. Part 1 is for amounts that did not flow through from those sources.
Whose amounts go in columns A and B?
Column A contains the designated agent's or parent's own amounts. Column B contains the total amounts for all other combined group members. If the group has more than one member, obtain column B amounts from Forms CT-225-A/B.
How is the combined total calculated?
Add columns A and B to get the subtotal in column C. Subtract intercorporate eliminations in column D from column C to get the combined total in column E.