CT-225: New York State Modifications. (2024)
New York · NY DTF · Used for tax years 2024
Form CT-225, New York State Modifications, reports a corporation’s certain New York State additions to and subtractions from federal income. It includes separate sections for modifications that flow through from a partnership, estate, or trust and those that do not.
Who files this form
Form CT-225 is used to report certain New York State additions to and subtractions from federal income. The form directs corporations to file it with Form CT-3, CT-3-S, or CT-33 and complete all parts that apply.
What you'll need
The form calls for:
- The corporation’s legal name and employer identification number (EIN).
- Modification numbers and amounts for applicable additions and subtractions.
- Separate amounts for modifications that flowed through from a partnership, estate, or trust.
- Form CT-3, CT-3-S, or CT-33, with which you file CT-225.
The form also directs you to Form CT-225-I, Instructions for Form CT-225.
How to file
File Form CT-225 with Form CT-3, CT-3-S, or CT-33. Complete all parts that apply to you.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
Keep these printed reminders in mind:
- Complete all parts that apply to you.
- File CT-225 with Form CT-3, CT-3-S, or CT-33.
- Refer to Form CT-225-I for instructions.
Questions people ask
Where do I report additions to federal income?
Use Schedule A. Line 5 is the total of the additions on lines 2 and 4.
Where do I report subtractions from federal income?
Use Schedule B. Line 10 is the total of the subtractions on lines 7 and 9.
Where do modifications from a partnership, estate, or trust go?
Use Part 2 of Schedule A for the corporation’s share of additions and Part 2 of Schedule B for its share of subtractions. Part 1 of each schedule is for modifications that did not flow through from a partnership, estate, or trust.
Does the form allow for additional Forms CT-225?
Yes. Each part has a space for totals from additional Forms CT-225. Include those amounts when calculating the corresponding total on line 2, 4, 7, or 9.