CT-6: Election by a Federal S Corporation to be Treated As a New York S Corporation (Revision 2020-12)
New York · NY DTF · Used for tax years 2024, 2025
Form CT-6 is an election by a federal S corporation to be treated as a New York S corporation. It records corporation information, the election’s effective tax year, shareholder ownership details, and all shareholders’ signed consent.
Who files this form
Form CT-6 is for a federal S corporation electing to be treated as a New York S corporation. All shareholders must consent by signing for the election to be valid.
What you'll need
Have the following information ready to complete the form:
- The corporation’s legal name, any DBA or trade name, mailing address, employer identification number, and telephone number.
- The state and date of incorporation and the date business began in New York State.
- The beginning dates for the New York and federal S corporation elections, plus the month and day the tax year ends.
- The total number of shareholders, the number who are New York State nonresidents, and the number of shares issued and outstanding.
- Each shareholder’s name, address, Social Security number or employer identification number, shares or ownership percentage, date acquired, and signature.
- The authorized person’s printed name, signature, official title, email address, telephone number, and signing date.
How to file
Complete the corporation and shareholder information, obtain all shareholders’ signatures, and have the authorized person sign the certification.
The form directs you to fax it to 518-435-8605 and refers you to the instructions. No instructions were provided with this text.
Common mistakes
- Missing shareholder signatures: The form warns that all shareholders must sign to consent for the election to be valid.
- Overlooking special instructions: The form directs you to consult the instructions for retroactive elections and when a continuation sheet or separate consent statement is needed. Those instructions were not provided here.
Questions people ask
What if the federal S corporation election is still pending?
Mark an X in the box labeled for a pending federal election.
Does every shareholder need to sign?
Yes. The form states that all shareholders must consent by signing for the election to be valid.
What are shareholders agreeing to when they sign?
Each shareholder elects to include all amounts required by Tax Law, Article 22, section 660, in computing their New York taxable income. Each also certifies that their personal information is true, correct, and complete to the best of their knowledge and belief.
Does the form ask about shareholders who live outside New York State?
Yes. It asks for both the total number of shareholders and the number who are nonresidents of New York State.