CT-33-A/B: Subsidiary Detail Spreadsheet - Attachment to Form CT-33-A (2025)
New York · NY DTF · Used for tax years 2025
Form CT-33-A/B is a subsidiary detail spreadsheet attached to New York Form CT-33-A, Life Insurance Corporation Combined Franchise Tax Return. It reports subsidiaries’ individual computations for allocation percentages, subsidiary capital, business and investment capital, entire
Who files this form
Parent corporations filing a combined return that includes more than one subsidiary must use Form CT-33-A/B to show each subsidiary’s individual computations. If the combined return includes only one subsidiary, this form is not required.
The corporation responsible for filing Form CT-33-A is the parent. The other corporations included in the combined return are subsidiaries.
What you'll need
Have the following information and referenced forms available for the lines you complete:
- The parent’s legal name and EIN, and each subsidiary’s legal name and EIN.
- Each subsidiary’s premium, payroll, asset, liability, capital, income, deduction, and officer compensation information.
- The annual statement used for the average value of nonadmitted assets on line 55.
- Federal return information for the income and adjustment lines.
- Form CT-33-A/ATT, Schedule D, line 10, and Schedule E, line 11, for the amounts referenced on lines 68 and 87.
- Form CT-399 for depreciation amounts and Form CT-225-A for other additions and subtractions.
- Form CT-33-A-I for the corresponding line instructions.
The form calls for attached lists for lines 66, 69, 70, 76, 77, 78, and 95. These cover specified income, deductions, installment-sale gains, and other insurance premiums.
How to file
File all Forms CT-33-A/B with Form CT-33-A, Life Insurance Corporation Combined Franchise Tax Return.
- Each Form CT-33-A/B accommodates six subsidiaries. Use additional forms as needed.
- Complete the Parent column on Form CT-33-A for the parent corporation. Do not include the parent as a subsidiary on Form CT-33-A/B.
- Use the corresponding line instructions in Form CT-33-A-I to complete the subsidiary computations.
- Enter the amounts in the Total column on the corresponding lines of Form CT-33-A, column B (Total subsidiaries).
The supplied text does not specify a mailing address or an e-filing method.
Common mistakes
- Including the parent in the subsidiary detail. The parent’s computations belong in the Parent column on Form CT-33-A, not on Form CT-33-A/B.
- Leaving out additional subsidiary forms. Each form accommodates six subsidiaries. Use as many additional forms as necessary and file them all with Form CT-33-A.
- Forgetting to transfer totals. Enter the Total column amounts on the corresponding lines of Form CT-33-A, column B.
- Overlooking the zero-percentage instruction. Line 48 directs you to see the instructions if line 42 or line 46 is zero.
Questions people ask
Do I need this form if the combined return has only one subsidiary?
No. The form is not required when only one subsidiary is included in the combined return.
How many subsidiaries fit on one form?
Each Form CT-33-A/B accommodates six subsidiaries. Use as many additional forms as necessary.
Does the parent corporation belong on this spreadsheet?
The parent’s computations belong in the Parent column on Form CT-33-A, not in the subsidiary detail on Form CT-33-A/B. The spreadsheet also asks for the parent’s legal name and EIN at the top.
Why are some Form CT-33-A line numbers missing?
Certain lines are omitted because subsidiary information is not required for those lines.
Where can I find the line-by-line instructions?
Use the corresponding line instructions in Form CT-33-A-I, Instructions for Forms CT-33-A, CT-33-A/ATT, and CT-33-A/B.