CT-33-A: Life Insurance Corporation Combined Franchise Tax Return (2025)
New York · NY DTF · Used for tax years 2025
Form CT-33-A is New York’s Life Insurance Corporation Combined Franchise Tax Return under Tax Law Article 33. It reports combined income, capital, premiums, tax credits, and prepayments to calculate the group’s tax due or overpayment.
Who files this form
Form CT-33-A is New York’s Life Insurance Corporation Combined Franchise Tax Return under Tax Law Article 33. It includes reporting for a parent corporation and subsidiaries.
The form does not explain which corporations are required to file a combined return.
What you'll need
Have the information and supporting documents needed for the entries that apply to your group:
- Corporation identification details, including legal name, EIN, address, incorporation information, and tax period.
- Parent and subsidiary figures for premiums, payroll, assets, liabilities, income, and deductions. The schedules include columns for intercorporate eliminations and combined totals.
- The annual statement for the nonadmitted asset figures on line 55.
- Prepayment information from Forms CT-300, CT-400, and CT-5.3, plus applicable overpayment credits and subsidiary prepayments.
- Forms CT-399 and CT-225-A for the depreciation and other adjustments reported from those forms.
- Lists requested for applicable additions and subtractions in Schedule D, and a statement showing the combined New York net operating loss deduction calculation.
- The appropriate form or statement for each tax credit claimed.
For an amended return, attach documentation for the applicable amended-return items. If more than one disregarded entity is included, attach a list of their names and EINs.
How to file
The form says to see the instructions for where to file. No filing address or e-file directions are provided in the supplied text.
The printed form gives these completion and payment directions:
- Enter the beginning and ending dates of the tax period.
- Have the authorized person complete and sign the certification.
- Pay the balance due on line 26 and enter the payment amount on line A.
- Make payment payable to New York State Corporation Tax. Attach it in the designated place and detach all check stubs.
Common mistakes
- Leaving out the tax period: All filers must enter beginning and ending dates.
- Missing the overpayment checkbox: Mark an X in the box if you claim an overpayment.
- Leaving check stubs attached: The payment reminder says to detach all check stubs.
- Omitting amended-return documentation: Mark the applicable amended-return boxes and attach documentation. If you mark final federal determination, enter its date.
- Leaving the allocation percentage blank when not claiming an allocation: Schedule A says to enter 100 on line 48.
- Omitting credit support: Attach the appropriate form or statement for each credit claimed.
Questions people ask
When does the form require Form CT-33-M?
If any corporation in the combined group did business, employed capital, owned or leased property, or maintained an office in the MCTD, mark Yes to that question. The form says you must then file Form CT-33-M.
How do I report a disregarded entity included in the return?
Mark Yes to question B and enter the entity’s legal name and EIN. If there is more than one, attach a list with their names and EINs.
Can an overpayment be credited instead of refunded?
The form provides lines for an overpayment credited to the next period, an amount credited to Form CT-33-M, and a refund of the remaining overpayment. It also asks for any amount previously credited to the 2026 mandatory first installment.
What if the group consists only of unauthorized insurance corporations?
Mark an X in the box for question D.