CT-227: New York State Voluntary Contributions (2025)
New York · NY DTF · Used for tax years 2025
Form CT-227 reports a corporation’s voluntary contributions to the listed New York State funds and the total contribution amount. It is filed with Form CT-3, CT-3-A, or CT-3-S. Contributions reduce your refund or increase your tax payment, and you cannot change the amount after f
Who files this form
Complete Form CT-227 if your corporation wants to make a voluntary contribution to any of the funds listed in Part 1. File it with one of these returns:
- Form CT-3, General Business Corporation Franchise Tax Return
- Form CT-3-A, General Business Corporation Combined Franchise Tax Return
- Form CT-3-S, New York S Corporation Franchise Tax Return
What you'll need
Have your corporation’s legal name and employer identification number (EIN) ready, along with the Form CT-3, CT-3-A, or CT-3-S you will file with CT-227.
If you are amending your return, include a copy of the Form CT-227 filed with your original return.
How to file
- Enter your corporation’s legal name and EIN.
- In Part 1, lines 1 through 18, enter a whole dollar amount for each fund you want to support.
- Add those contributions and enter the total in Part 2, line 1.
- Enter the same total on your return: Form CT-3, Part 2, line 9; Form CT-3-A, Part 2, line 9; or Form CT-3-S, Part 2, line 44.
- File CT-227 with that return.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Overlooking the effect on your refund or payment. Contributions reduce your refund or increase your tax payment.
- Expecting to change a contribution after filing. You cannot change the amount you give after you file your return.
- Leaving out CT-227 when amending your return. Include a copy of the CT-227 filed with your original return when you amend Form CT-3, CT-3-A, or CT-3-S.
Questions people ask
Can I contribute to more than one fund?
Yes. Enter a whole dollar amount on the appropriate line for each fund you want to support, then add the contributions in Part 2.
Will my contributions affect my refund or tax payment?
Yes. They will reduce your refund or increase your tax payment.
Can I change my contribution after filing?
No. You cannot change the amount you give after you file your return.
Where can I learn more about the funds?
Visit www.tax.ny.gov and search for “CT-227” for detailed descriptions of the funds.