CT-225: New York State Modifications (2025)
New York · NY DTF · Used for tax years 2025
Form CT-225 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. File it with Form CT-3, CT-3-S, or CT-33.
Who files this form
Form CT-225 is for corporations reporting certain New York State additions to or subtractions from federal income. It includes the corporation’s share of these adjustments from a partnership, estate, or trust.
File it with Form CT-3, CT-3-S, or CT-33, and complete all parts that apply to you.
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 adjustments that flowed through from a partnership, estate, or trust.
- Totals from additional Forms CT-225, if any.
The form directs you to Form CT-225/225-A-I for instructions. File CT-225 with Form CT-3, CT-3-S, or CT-33.
How to file
File Form CT-225 with Form CT-3, CT-3-S, or CT-33. Complete all parts that apply to you and see Form CT-225/225-A-I for instructions.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
Follow these reminders printed on the form:
- File CT-225 with Form CT-3, CT-3-S, or CT-33.
- Complete all parts that apply to you.
- Consult Form CT-225/225-A-I, the instructions referenced on the form.
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.
Which part covers adjustments from a partnership, estate, or trust?
Use Part 2 of each schedule for the corporation’s share of those adjustments. Part 1 covers adjustments that did not flow through from a partnership, estate, or trust.
How do I calculate the overall totals?
For additions, add lines 2 and 4 and enter the result on line 5. For subtractions, add lines 7 and 9 and enter the result on line 10. Both total lines also direct you to see the instructions.
Does the form account for additional Forms CT-225?
Yes. Each part has a space for the total from additional Forms CT-225, if any. Include that amount when calculating the corresponding total on line 2, 4, 7, or 9.