Instructions For Forms Ct-400 And Ct-400-Mn, Estimated Tax For Corporations (Page 2 of 2) in pdf

CT-400-

(1/06) (back)

Need help?

Where to ﬁle

NYS ESTIMATED CORPORATION TAX

Mail your form and payment to:

PO BOX 4136

Internet access:

BINGHAMTON NY 13902-4136

(for information, forms, and publications)

Private delivery services — If you choose, you may use a private

Fax-on-demand forms:

1 800 748-3676

delivery service, instead of the U.S. Postal Service, to ﬁle your return and

pay tax. However, if, at a later date, you need to establish the date you

Telephone assistance is available from 8:00 A.M. to 5:00 P.M.

ﬁled your return or paid your tax, you cannot use the date recorded by a

(eastern time), Monday through Friday.

private delivery service unless you used a delivery service that has been

To order forms and publications:

1 800 462-8100

designated by the U.S. Secretary of the Treasury or the Commissioner of

Taxation and Finance. (Currently designated delivery services are listed in

Business Tax Information Center:

1 800 972-1233

Publication 55, Designated Private Delivery Services. See Need help? on

From areas outside the U.S. and outside Canada:

(518) 485-6800

this page for information on ordering forms and publications.) If you have

Hearing and speech impaired (telecommunications

used a designated private delivery service and need to establish the date

you ﬁled your return, contact that private delivery service for instructions on

device for the deaf (TDD) callers only):

1 800 634-2110

how to obtain written proof of the date your return was given to the delivery

Persons with disabilities: In compliance with the

service for delivery. If you use any private delivery service, whether it is a

Americans with Disabilities Act, we will ensure that our lobbies,

designated service or not, address your return to: JPMorgan Chase, NYS

ofﬁces, meeting rooms, and other facilities are accessible to

Estimated Corporation Tax, 33 Lewis Road, Binghamton NY 13905-1040.

persons with disabilities. If you have questions about special

Change of business information

accommodations for persons with disabilities, please call 1 800 972-1233.

If there have been any changes in your business name, identiﬁcation

number, mailing or business address, telephone number, or owner/ofﬁcer

information, you must report any changes on Form DTF-95, Business Tax

Account Update. If only your business address has changed, you may use

Form DTF-96, Report of Address Change for Business Accounts. You can

get these forms from our Web site, or by fax or phone. See Need help? for

the Web address and phone number.

Record of estimated tax payments

Installment

payment

Check

Overpayment

Total

number

Date

number

Amount

from last year

column A + column B

l .................................................................................................................................................................................

Tota

* Paid with prior year tax return or extension

Return and payment due dates for Articles 9 (sections 184, 186, 186-a, and 186-e), 9-A, 32, and 33 taxpayers

If the due date falls on a Saturday, Sunday, or legal holiday, the payment and/or return are due on the next business day.

Your tax return

Subsequent payments and installment payments are due on:

If your

and

year

ﬁrst installment

Second

Third

Fourth

ends on:

are due on:

installment

January 31

April 15

July 15

October 15

January 15

February 28

May 15

August 15

November 15

February 15

March 31

June 15

September 15

December 15

March 15

April 30

July 15

October 15

January 15

April 15

May 31

August 15

November 15

February 15

May 15

June 30

September 15

December 15

March 15

June 15

July 31

October 15

January 15

April 15

July 15

August 31

November 15

February 15

May 15

August 15

September 30

December 15

March 15

June 15

September 15

October 31

January 15

April 15

July 15

October 15

November 30

February 15

May 15

August 15

November 15

December 31

March 15

June 15

September 15

December 15

Note: All Article 9 (sections 184, 186, 186-a, and 186-e) taxpayers ﬁle on a calendar-year basis and must ﬁle tax returns and declarations of estimated tax

based on the calendar year, regardless of their federal tax ﬁling period.