Form Ct-187 - Election Or Revocation Of Election By Railroad And Trucking Corporations To Be Taxable Under Article 9
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1CT-187
New York State Department of Taxation and Finance
Election or Revocation of Election
(6/98)
by Railroad and Trucking Corporations
To Be Taxable Under Article 9
Employer identification number
File number
For office use only
Legal name of corporation
Trade name / DBA
Date received
Mailing name (if different from legal name) and address
State or country of incorporation
PLACE LABEL HERE
PLACE LABEL HERE
c / o
Number and street or PO box
Date of incorporation
City
State
ZIP code
Foreign corporations: date began
business in NYS
Audit use
If your name, employer identification number, address, or owner / officer information has changed, you must
Business telephone number
file Form DTF-95
. If you need Form DTF-95, call 1 800 462-8100 to request one. From areas
(see instructions)
(
)
outside the U.S. and outside Canada, call (518) 485-6800.
Principal business activity
Election
(Corporations not subject to sections 183 and 184 for 1997 should complete this section to elect to be taxable under Article 9)
I certify that I am an elected officer of or authorized person with respect to the corporation named above. On behalf of the
corporation, I elect that it be subject to Article 9, sections 183 and 184, of the Tax Law for
and subsequent years.
Year
Signature of elected officer or authorized person
Official title
Telephone number
Date
(
)
Revocation of Election
(Complete this section to revoke a previously made election)
I certify that I am an elected officer of or authorized person with respect to the corporation named above. On behalf of the
corporation, I revoke the election to be subject to Article 9, sections 183 and 184 of the Tax Law, made for the corporation
/
/
on
. I understand that by making this revocation, the corporation will become subject to Article 9-A of the
(month / date / year)
Tax Law, Franchise Tax on Business Corporations, or Article 32 of the Tax Law, Franchise Tax on Banking Corporations. I
also understand that this revocation is permanent.
Signature of elected officer or authorized person
Official title
Telephone number
Date
(
)
Instructions
General Information
Revocation of Election
To revoke an election, check the box and complete the Revocation of
Railroad and trucking corporations include corporations, joint-stock
Election section above. Form CT-187 must be filed by March 15 of the first
companies and associations formed for or principally engaged in the
year the corporation is not to be taxed under Article 9. The revocation will
conduct of a railroad, palace car, sleeping car, or trucking business, or
be effective as of January 1 of that year. A revocation filed after March 15
formed for or principally engaged in the conduct of two or more of such
will take effect the following January 1. This revocation is permanent; once
businesses.
a corporation revokes an election, the corporation may not later elect again
For tax years beginning on or after January 1, 1998, railroad and trucking
to be taxed under Article 9, sections 183 and 184.
corporations are subject to tax under Article 9-A, General Business
Where to File
Franchise Tax, or Article 32, Bank Franchise Tax (for certain subsidiaries of
banks), unless they elect to be taxed under Article 9, sections 183 and
Mail the completed Form CT-187 to:
184. For more information see Filing Requirements for Railroad and
NYS DEPARTMENT OF TAX AND FINANCE
Trucking Corporations on Form CT-183/184-I.
RALS — IDENTIFICATION EXCEPTION UNIT
W A HARRIMAN CAMPUS
Election
ALBANY NY 12227-0150
To be taxed under Article 9, sections 183 and 184, check the box and
complete the Election section above. A railroad or trucking corporation that
Private Delivery Services
begins business in New York State after 1997 and elects to be taxed under
The date recorded or marked by certain private delivery services,
Article 9, sections 183 and 184, must file its Election no later than the due
as designated by the U.S. Secretary of the Treasury or the
date (without extensions) of the first return that would be due under Article
Commissioner of Taxation and Finance, will be treated as a
9, section 183 or 184; Article 9-A; or Article 32. This election will remain in
postmark, and that date will be considered to be the date of
effect until revoked by the taxpayer.
delivery in determining whether your return was filed on time.
(Designated delivery services are listed in Publication 55,
Note: Corporations that were subject to tax under Article 9, sections 183
Designated Private Delivery Services . Call 1 800 462-8100 for
and 184 prior to January 1, 1998 can not make this election. The last date
information on ordering forms and publications.)
for those corporations to make the election was March 15, 1998.
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