CT-3-A: General Business Corporation Combined Franchise Tax Return (2024)
New York · NY DTF · Used for tax years 2024
Form CT-3-A is New York’s General Business Corporation Combined Franchise Tax Return under Tax Law Article 9-A. It reports a combined group’s business income, capital, apportionment, tax credits, and payments to calculate the tax balance due or overpayment.
What you'll need
- Federal returns: Attach a complete copy of your federal return or returns. Mark each applicable federal return type in Part 1, Section C.
- Amended-return documentation: If you mark the amended return box, mark the applicable boxes in Part 1, Section C, and attach documentation.
- Partnership information: If the designated agent has an interest in any partnerships, enter their names and EINs on Form CT-60 and file it with the return.
- Supporting forms: Entries on Part 3, lines 2, 4, 6, 8, 10, 12, 16, or 18 require the appropriate attachment form. These lines refer to Forms CT-225-A, CT-3.2, CT-3.1, CT-3.3, and CT-3.4.
- Tax credit forms: If claiming credits, enter the number of tax credit forms filed with the return. Count each form separately, even when multiple forms are for the same credit.
How to file
Read Form CT-3-A-I before completing the return. All filers must enter the beginning and ending dates of their tax period. Complete the authorized person's certification and signature fields.
Pay the balance shown in Part 2, line 20c. Make the payment payable to New York State Corporation Tax, detach all check stubs, and attach the payment in the space provided on page 1.
The form directs you to the instructions for where to file. The supplied text does not provide a mailing address or e-file directions.
Common mistakes
- Using this version for an earlier period: The 2024 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 out required attachments: If you enter an amount on Part 3, lines 2, 4, 6, 8, 10, 12, 16, or 18, complete and file the appropriate attachment form. Otherwise, a claimed tax benefit may be disallowed or delayed.
- Using negative amounts on those Part 3 lines: The form requires all amounts on those lines to be positive numbers.
- Marking the no-receipts box incorrectly: In Part 6, mark this box only if the combined group has no receipts required to be included in the denominator of the apportionment factor.
Questions people ask
Which corporations count toward the combined group's total?
Include taxable members, nontaxable members, and the designated agent in item C. Report the number of nontaxable members separately in item D.
What if the designated agent has an interest in a partnership?
Mark Yes in item E. Enter the partnership names and EINs on Form CT-60 and file it with the return.
Which tax amount goes on Part 2, line 2?
Enter the largest of the business income base tax on line 1a, the capital base tax on line 1b, or the designated agent's fixed dollar minimum tax on line 1c. The form also directs you to the instructions.
Can an overpayment be credited or refunded?
Part 2 provides lines to credit an overpayment to the next period or to Form CT-3-M, and to request a refund of the remaining balance. If you claim an overpayment, mark the overpayment box on page 1.