CT-60: Affiliated Entity Information Schedule; the form number was previously CT-60-QSSS (2025)
New York · NY DTF · Used for tax years 2025
New York Form CT-60, Affiliated Entity Information Schedule, reports information about a corporation’s qualified subchapter S subsidiaries, shareholders, and other related entities. It also collects consolidated federal return and ownership information and is attached to Form CT-
Who files this form
CT-60 is an affiliated entity information schedule for corporations. The form directs you to attach it to Form CT-3, CT-3-A, or CT-3-S.
The schedule collects information about qualified subchapter S subsidiaries (QSSSs), shareholders, and other related entities. It also asks about consolidated federal returns, corporate ownership or control, partnership interests, and certain single-member LLCs (SMLLCs) and tax-exempt DISCs. Complete the entries that apply to your corporation.
What you'll need
Have the information needed for the parts that apply to you:
- Your corporation’s legal name, EIN, and period-end date.
- QSSS names, addresses, federal election effective dates, and federal EINs or temporary filing numbers, including the parent’s identification number.
- Federal Form 1120S, Schedule K, line 16d and/or 17c distribution amounts, plus shareholder names, addresses, and EINs or SSNs.
- Federal Form 851, which must be attached if applicable.
- Consolidated federal group counts and taxable income figures requested on lines 4a through 4d, if you filed a consolidated federal return.
- Names and identification numbers for related corporations, partnerships, SMLLCs, tax-exempt DISCs, and tiered partners or members, as requested.
- Authorized signer information and paid preparer information, if applicable.
How to file
Attach CT-60 to Form CT-3, CT-3-A, or CT-3-S.
Enter your corporation’s legal name, EIN, and period-end date. Complete the applicable schedules, mark the boxes that apply, and provide the requested entity information. Attach federal Form 851 if applicable.
Complete the certification with the authorized person’s printed name, signature, official title, contact information, and date. The form also has a paid preparer section.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Listing the QSSS parent as a subsidiary. Schedule A, Parts 1 and 2, explicitly say not to enter the QSSS parent. Separate fields request the parent’s federal EIN or temporary filing number.
- Forgetting the required attachment. CT-60 says to attach it to Form CT-3, CT-3-A, or CT-3-S.
- Leaving consolidated-return details blank. If you filed a consolidated federal return, line 4 directs you to mark the box and complete lines 4a through 4d.
- Omitting federal Form 851 when applicable. Schedule B, Part 1, directs you to attach it if applicable.
Questions people ask
Which return does CT-60 go with?
Attach it to Form CT-3, CT-3-A, or CT-3-S.
Should I list the QSSS parent in Schedule A?
Parts 1 and 2 say not to enter the QSSS parent as a listed subsidiary. They do request the parent’s federal EIN or temporary filing number in a separate field.
What if I filed a consolidated federal return?
Mark the box on Schedule B, line 4, and complete lines 4a through 4d. These lines request the number of corporations and specified federal taxable income amounts before the net operating loss deduction.
What if the corporation is a partner in a partnership?
Mark the box on Schedule B, line 9, and enter the required partnership information, including the partnership’s name, address, EIN, and the EINs or SSNs of all tiered partners.
When do I complete the SMLLC and tax-exempt DISC section?
Mark line 10 and provide the required information if items such as income, gain, loss, deductions, or credits from an SMLLC or tax-exempt DISC are included in your New York return. Also mark the credits box if the entity generated credits.