CT-3-A/BC: Member's Detail Report - Filed by a Corporation included in a Combined Franchise Tax Return. (2024)
New York · NY DTF · Used for tax years 2024
Form CT-3-A/BC is New York’s Member’s Detail Report for a corporation included in a combined franchise tax return. It reports the member’s general information, fixed dollar minimum tax, separate prepayments, and capital information.
Who files this form
Form CT-3-A/BC is the Member’s Detail Report filed by a corporation included in a New York combined franchise tax return. It asks for information about the member corporation and the combined group’s designated agent.
The form includes a checkbox for a nontaxpayer member of the combined group. The fixed dollar minimum tax section applies only to taxable group members.
What you'll need
Have the following information and records available, as applicable:
- The corporation’s tax period, legal name, EIN, file number, address, incorporation information, and business activity information.
- The designated agent’s legal name and EIN.
- Federal return information, including total assets, and records of federal separate taxable income.
- Records of receipts, assets, liabilities, real property, and marketable securities for the capital and apportionment sections.
- Form CT-3.3 information for the prior net operating loss conversion subtraction, plus net operating loss amounts available for the current year and carryforward.
- Form CT-3.1, Schedules E and F, for applicable investment capital entries.
- Records of separate member payments, including Forms CT-300 and CT-400, extension payments, and credits from prior years.
If the corporation has an interest in any partnerships, enter their names and EINs on Form CT-60 and file it with the return.
How to file
- Read the instructions, Form CT-3-A/BC-I, before completing the report.
- Enter the beginning and ending dates of the tax period. All filers must complete these fields.
- Complete the applicable sections and have an authorized person sign and date the certification.
- Paper filing: Attach Form CT-3-A/BC to Form CT-3-A.
- E-filing: E-file Form CT-3-A/BC separately from Form CT-3-A. Do not submit it as an attached PDF.
The supplied form text does not give a mailing address.
Common mistakes
- Using the 2024 form for an earlier period. This form is only for periods beginning on or after January 1, 2024. If used for an earlier period, the return will not be processed or considered timely filed, and penalties and interest may result.
- Leaving the tax period blank. All filers must enter the beginning and ending dates.
- Attaching a PDF when e-filing. Form CT-3-A/BC must be e-filed separately from Form CT-3-A, not as an attached PDF.
- Omitting the report from a paper return. For paper filing, attach it to Form CT-3-A.
Questions people ask
Does this report include the whole group’s fixed dollar minimum tax?
No. Part 2, line 2 asks for the fixed dollar minimum tax only for the corporation filing this form. That section applies only to taxable group members.
What if the member made separate tax payments?
Part 2 includes a prepayments section for separate payments made by the group member, with columns for franchise tax and the MTA surcharge.
What if the corporation has partnership interests?
Mark Yes on Part 1, line 15. Enter the partnerships’ names and EINs on Form CT-60 and file it with the return.
Can the corporation update its address or phone information online?
Yes. The form says corporation tax and other tax-type address or phone information can be updated online. It refers filers to “Business information” in Form CT-1.