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New York State Department of Taxation and Finance

CT-187

Election or Revocation of Election

(8/99)

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

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 outside the U.S.

(

)

and outside Canada, call (518) 485-6800.

Election

(

see instructions below)

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

. 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

Revocation of election

General information

To revoke an election, check the box and complete the Revocation of

Railroad and trucking corporations include corporations, joint-stock

election section above. You must file Form CT-187 by March 15 of the

companies, and associations formed for or principally engaged in the

first year the corporation is not to be taxed under Article 9. The

conduct of a railroad, palace car, sleeping car, or trucking business, or

revocation will be effective as of January 1 of that year. A revocation

formed for or principally engaged in the conduct of two or more of such

filed after March 15 will take effect the following January 1. This

businesses.

revocation is permanent; once a corporation revokes an election, the

For tax years beginning on or after January 1, 1998, railroad and

corporation may not later elect again to be taxed under Article 9,

trucking corporations are subject to tax under Article 9-A, General

sections 183 and 184.

Business Franchise Tax, or Article 32, Bank Franchise Tax (for certain

subsidiaries of banks), unless they elect to be taxed under Article 9,

Where to file

sections 183 and 184. For more information see Filing requirements for

railroad and trucking corporations in Form CT-183/184-I, or see

Mail the completed Form CT-187 to:

TSB-M-97(8)C.

Election

NYS TAX DEPARTMENT

To be taxed under Article 9, sections 183 and 184, check the box and

RALS — ID EXCEPTION UNIT

complete the Election section above. A railroad or trucking corporation

W A HARRIMAN CAMPUS

that begins business in New York State after 1997 and elects to be

ALBANY NY 12227-0150

taxed under Article 9, sections 183 and 184, must file its Election no

later than the due date (without extensions) of the first return that would

be due under Article 9, section 183 or 184; Article 9-A; or Article 32.

This election will

remain in effect until revoked by the taxpayer.

Form Ct-187 - Election Or Revocation Of Election By Railroad And Trucking Corporations To Be Taxable Under Article 9

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