CT-3-A: General Business Corporation Combined Franchise Tax Return (2025)
New York · NY DTF · Used for tax years 2025
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 income, capital, apportionment, tax credits, and payments to calculate its franchise tax balance due or overpayment.
What you'll need
- Federal returns: Attach a complete copy of your federal returns and mark each applicable federal return box in Part 1, Section C.
- Amended-return documentation: If you marked the amended return box, mark the applicable boxes in Part 1, Section C, line 2 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: Complete and file the appropriate attachment form for any entry on Part 3, lines 2, 4, 6, 8, 10, 12, 16, or 18.
- Tax credit forms: If claiming credits, report the number of tax credit forms filed with the return. Count each form, including multiple forms for the same credit.
- Additional reconciliation sheets: When needed, attach sheets with the requested information in the same format as the federal taxable income reconciliation on page 5.
How to file
Read Form CT-3-A-I before completing the return. Form CT-3-A directs you to the instructions for where to file; the supplied text does not give a mailing address or e-filing directions.
Enter the beginning and ending dates of your tax period. Complete the authorized person's certification and signature fields.
For payment, use the balance due shown in Part 2, line 20c. Make payment payable to New York State Corporation Tax, detach all check stubs, and attach the payment where indicated on page 1.
Common mistakes
- Using the 2025 form for an earlier period: This version is only for tax periods beginning on or after January 1, 2025. Returns using it for prior periods will not be processed or considered timely filed, and penalties and interest may result.
- Leaving out required supporting forms: Entries on Part 3, lines 2, 4, 6, 8, 10, 12, 16, or 18 require the appropriate attachment forms. Missing forms may cause a tax benefit to be disallowed or delayed.
- Entering negative amounts on those Part 3 lines: The form requires all amounts on those lines to be positive numbers.
- Incorrectly checking the no-receipts box: In Part 6, check 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 the total on page 1, item C. Report nontaxable members separately in item D.
What if the designated agent has an interest in a partnership?
Mark Yes for item E, enter the partnership names and EINs on Form CT-60, and file that form with the return.
What should I do if I claim an overpayment?
Mark the overpayment box on page 1. Part 2 includes lines for crediting an overpayment to the next period or to Form CT-3-M and for requesting a refund of the remaining balance.
Can the commonly owned group election be revoked?
The form describes this election as irrevocable. Each corporation in the commonly owned group is bound by it, and it also applies to any member that later enters the group.