CT-33-A/ATT: Schedules A, B, C, D, and E - Attachment to Form CT-33-A (2025)
New York · NY DTF · Used for tax years 2025
Form CT-33-A/ATT is an attachment to New York’s Life Insurance Corporation Combined Franchise Tax Return, Form CT-33-A. Its schedules report reinsurance premium allocation, subsidiary capital, business and investment capital, adjustments for gains or losses on property acquired b
Who files this form
Complete Form CT-33-A/ATT for each corporation in the combined group. File it with Form CT-33-A, Life Insurance Corporation Combined Franchise Tax Return.
For the combined return and its attachments, the corporation responsible for filing Form CT-33-A is called the parent. The other corporations included in the return are called subsidiaries.
What you'll need
Have the following information ready to complete the form:
- Corporation details: Legal name, EIN, file number, address, telephone number, tax period, business activity, NAICS code, and incorporation details. Foreign corporations must also provide the date they began business in New York State.
- Parent details: The combined parent corporation’s legal name and EIN.
- Schedule A: Ceding company names, reinsurance premiums received, and reinsurance allocation percentages.
- Schedule B: Subsidiary names and EINs, voting stock ownership percentages, capital values, related current liabilities, and allocation percentages.
- Schedule C: Beginning- and end-of-year asset and liability amounts, nonadmitted assets from the annual statement, and reserve asset amounts. Attach the fair market value adjustment computation.
- Schedule D: Details of property acquired before January 1, 1974, including cost, value on that date, disposition proceeds, and New York and federal gains or losses.
- Schedule E: Names, actual residence addresses, Social Security numbers, official titles, and compensation for the officers and stockholders covered by the schedule.
Attach separate sheets if necessary for Schedules A, B, D, and E.
How to file
File Form CT-33-A/ATT with Form CT-33-A. Complete a separate attachment for each corporation in the combined group and enter the beginning and ending dates of its tax period.
Carry these totals to Form CT-33-A or Form CT-33-A/B as directed:
- Schedule A, line 1: Include on line 37.
- Schedule B, line 3: Enter on line 52.
- Schedule D, line 10: Enter on line 68.
- Schedule E, line 11: Enter on line 87.
Complete the authorized-person certification and signature fields. The certification states that the corporation is allowed to file on a combined basis, is liable for the group tax liability, and that the return and attachments are true, correct, and complete.
Common mistakes
- Leaving out the tax period: All filers must enter the beginning and ending dates.
- Omitting officers from Schedule E: Include all officers, whether or not they received compensation. Also include stockholders who owned more than 5% of the taxpayer’s issued capital stock and received any compensation.
- Using a mailing address for Schedule E: The form asks for each listed person’s actual residence.
- Leaving negative amounts unmarked: Use a minus sign for negative amounts on Schedule C, line 5, and Schedule D, line 10.
- Using federal reporting treatment for older property: Schedule D warns that gains or losses on property acquired before January 1, 1974, may no longer be reported in the same manner as on the federal income tax return.
Questions people ask
Does each corporation need its own attachment?
Yes. The form must be completed for each corporation in the combined group.
What is Schedule A for?
Schedule A allocates reinsurance premiums when the location of the risks cannot be determined.
Which counties are included in the MCTD question?
The Metropolitan Commuter Transportation District includes New York, Bronx, Kings, Queens, Richmond, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties. Answer whether the corporation did business, employed capital, owned or leased property, or maintained an office there during the tax year.
Can I update the corporation’s address or phone information online?
Yes. The form says address or phone information for corporation tax or other tax types can be updated online. It refers filers to “Business information” in Form CT-1.