CT-225-A: 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 reports certain New York State additions to and subtractions from federal income for filers of combined franchise tax returns. It shows amounts for the designated agent or parent and group members, intercorporate eliminations, and combined totals.
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.
File it with Form CT-3-A or CT-33-A, and complete all parts that apply to you.
What you'll need
Have the following information and forms available:
- The legal name and EIN of the group’s designated agent under Article 9-A or parent under Article 33.
- Modification numbers and amounts for the applicable additions and subtractions, including amounts for the designated agent or parent, total group members, and intercorporate eliminations.
- Separate amounts for modifications that flowed through from partnerships, estates, or trusts.
- Form CT-3-A or CT-33-A, which must be filed with this form.
- Form CT-225/225-A-I, the instructions referenced on the form.
How to file
File Form CT-225-A with Form CT-3-A or CT-33-A. Complete all applicable parts and refer to Form CT-225/225-A-I for instructions.
The supplied form text does not give a mailing address or e-file directions.
Common mistakes
Follow these reminders printed on the form:
- File CT-225-A with Form CT-3-A or CT-33-A, rather than by itself.
- Complete every part that applies to you.
- Consult Form CT-225/225-A-I for the instructions.
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 modifications from partnerships, estates, or trusts go?
Use Part 2 of Schedule A for the corporations’ share of certain additions from those sources. Use Part 2 of Schedule B for their share of certain subtractions. Part 1 of each schedule is for modifications that did not flow through from those sources.
How is the combined total calculated?
Add column A, designated agent or parent, to column B, total group members, to get column C. Then subtract column D, intercorporate eliminations, from column C to get the combined total in column E.
Does the form provide space for totals from additional CT-225-A forms?
Yes. Each part has a row labeled “Total from additional Forms CT-225-A, if any.”