CT-3-A/BC: Member's Detail Report - Filed by a Corporation Included in a Combined Franchise Tax Return (2025)
New York · NY DTF · Used for tax years 2025
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 and separate prepayments, capital base items, and investment capital.
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.
The form includes a checkbox for a nontaxpayer member of the combined group. Part 2’s fixed dollar minimum tax section applies only to taxable group members.
What you'll need
Have the information and forms needed for the entries that apply to your corporation:
- The corporation’s legal name, EIN, file number, address, incorporation details, business activity, and NAICS code from NYS Publication 910.
- The designated agent’s legal name and EIN.
- Federal separate taxable income and total assets from the federal return.
- Form CT-3.3 figures for the prior net operating loss conversion (PNOLC) subtraction pool, base-year unabsorbed loss, annual allotment, and allotment method.
- Dates and amounts of separate group-member prepayments, including Forms CT-300 and CT-400 payments, extension payments, and prior-year credits.
- Asset, liability, receipt, and investment capital information, including applicable figures from Form CT-3.1, Schedules E and F.
- Form CT-60 listing partnership names and EINs, if the corporation has interests in partnerships.
How to file
- Paper filing: Attach Form CT-3-A/BC to Form CT-3-A. No mailing address is printed in the supplied text.
- E-filing: E-file Form CT-3-A/BC separately from Form CT-3-A, not as an attached PDF.
- Enter the beginning and ending dates of the tax period, corporation details, and designated agent details.
- Complete the applicable entries and the authorized person’s certification and signature fields.
- If you have partnership interests, list the partnerships’ names and EINs on Form CT-60 and file it with your return.
The form directs filers to read instructions Form CT-3-A/BC-I before completing the report.
Common mistakes
- Using the 2025 form for an earlier period. This version is only for tax periods beginning on or after January 1, 2025. For prior periods, the return will not be processed or considered timely filed, and penalties and interest may result.
- Attaching a PDF when e-filing. Form CT-3-A/BC must be e-filed separately from Form CT-3-A.
- Leaving out the tax period. All filers must enter the beginning and ending dates.
- Omitting the report from a paper return. Attach it to Form CT-3-A when paper filing.
Questions people ask
Whose fixed dollar minimum tax goes on line 2?
Enter the tax only for the corporation filing this report. This section applies only to taxable group members.
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 your return.
Where do the member’s separate prepayments carry over?
Part 2 directs you to include the franchise tax total from line 9 on Form CT-3-A, Part 2, line 18. Include the MTA surcharge total from line 9 on Form CT-3-M, line 91.
Can I update the corporation’s address or phone information online?
Yes. The form says you can update this information online and refers you to Business information in Form CT-1.