Form Ct-3-A/c - Report By A Corporation Included In A Combined Franchise Tax Return - New York State Department Of Taxation And Finance - 2012 Page 2
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1
2Instructions
Page 2 of 2 CT-3-A/C (2012)
Need help? and Privacy notification —
Do not pay the tax with this form. Enter the fixed dollar minimum tax
See Form CT-1,
on line 1b of this form and also include it on Form CT-3-A, line 83a or
Supplement to Corporation Tax Instructions.
line 83b, whichever is applicable.
Filing requirements —
Form CT-3-A/C is an individual
To determine the fixed dollar minimum tax, use the appropriate table below.
certification that must be filed by each member of the New York State
For the qualifying criteria of an eligible qualified New York manufacturer,
combined group except:
visit our Web site.
A. the taxpayer that is designated as the parent corporation (the
corporation responsible for filing Form CT-3-A, General Business
For a corporation with New York receipts of: The fixed dollar
Corporation Combined Franchise Tax Return); and
minimum tax equals
B. a foreign corporation that is not taxable in New York State.
Not more than $100,000
$
25 *
More than $100,000 but not over $250,000
$
75 *
Form CT-3-A/C must be filed annually and must be attached to the
parent corporation’s Form CT-3-A.
More than $250,000 but not over $500,000
$ 175 *
Reporting period —
More than $500,000 but not over $1,000,000
$ 500
Use this tax return for calendar year 2012
and fiscal years that begin in 2012 and end in 2013.
More than $1,000,000 but not over $5,000,000
$ 1,500
You can also use the 2012 return if:
More than $5,000,000 but not over $25,000,000
$ 3,500
• you have a tax year of less than 12 months that begins and ends in
Over $25,000,000
$5,000
2013, and
Eligible qualified New York manufacturers
The fixed dollar
• the 2013 return is not yet available at the time you are required to file
For a corporation with New York receipts of:
minimum tax equals
the return.
Not more than $100,000
$
12.50*
In this case you must show your 2013 tax year on the 2012 return and
More than $100,000 but not over $250,000
$
37.50*
take into account any tax law changes that are effective for tax years
beginning after December 31, 2012.
More than $250,000 but not over $500,000
$
87.50*
More than $500,000 but not over $1,000,000
$
250
*
All filers must complete the beginning and ending tax year boxes in the
upper right corner on page 1 of the form.
More than $1,000,000 but not over $5,000,000
$
750
More than $5,000,000 but not over $25,000,000
$
1,750
Filing your final return —
Mark an X in the Final return box on
Over $25,000,000
$
2,500
Form CT-3-A/C if the subsidiary corporation is a:
*
Foreign authorized corporations: If the total of your tax (including tax imposed
• domestic corporation that ceased doing business, employing capital,
under Article 9) and MTA surcharge is less than $300, you must increase your
or owning or leasing property in New York State during the tax year
payment accordingly to satisfy the $300 maintenance fee requirement.
and wishes to dissolve; or
Short periods — Fixed dollar minimum tax and
• foreign corporation that is no longer subject to the franchise tax in
maintenance fee —
Compute the New York receipts for short
New York State.
periods (tax periods of less than 12 months) by dividing the amount
Do not mark an X in the Final return box if you are only changing the
of New York receipts by the number of months in the short period and
type of return that you file (for example, from Form CT-3 to CT-3-S, or
multiplying the result by 12.
from Form CT-3 to CT-32).
The fixed dollar minimum tax and maintenance fee may be reduced for
Do not mark an X in the Final return box in the case of a merger or
short periods as follows:
consolidation.
Period
Reduction
Note: A foreign corporation, authorized to do business in New York
Not more than 6 months
50%
State but disclaiming tax liability, that wishes to continue to be
authorized must file Form CT-245, Maintenance Fee and Activities
More than 6 months but not more than 9 months
25%
Return for a Foreign Corporation Disclaiming Tax Liability.
More than 9 months
None
Composition of prepayments —
For information on voluntary dissolution and surrender of authority,
Complete this schedule only
see Forms TR-125, Instructions for Voluntary Dissolution of
if the corporation filing this Form CT-3-A/C made separate payments or
New York State Business Corporations, and TR-199, Surrender of
has separate credits.
Authority-Foreign Corporation, on our Web site (see Need help?).
Lines 3 through 7 — Enter the member’s prepayments to be credited
and included in Form CT-3-A and Form CT-3M/4M, General Business
If you are a real estate investment trust (REIT) as defined in Internal
Corporation MTA Surcharge Return. If you need more space, write
Revenue Code (IRC) section 856 that is subject to federal income tax
see attached in this section, and attach a separate sheet showing all
under IRC section 857, or a regulated investment company (RIC) as
relevant prepayment information.
defined in IRC section 851 that is subject to federal income tax under
IRC section 852, mark an X in the box.
Line 6 — Include franchise tax payments credited from prior years in
the Franchise tax column, and MTA surcharge payments credited from
Fixed dollar minimum tax —
Lines 1a and 1b — Each
prior years in the MTA surcharge column.
corporation (except those mentioned in A and B above) must
compute its own fixed dollar minimum tax on this form. Enter your
Line 7 — The total of the Franchise tax column will be included on
New York receipts on line 1a. For a definition of New York receipts,
line 107 of Form CT-3-A. The total of the MTA surcharge column will be
see Form CT-3-A-I, Instructions for Forms CT-3-A, CT-3-A/ATT, and
included on line 51 of Form CT-3M/4M, filed by the parent.
CT-3-A/B, line 74a. Enter the applicable fixed dollar minimum tax
on line 1b of this form. If the combined group qualifies as an eligible
Signature —
The return must be certified by the president, vice
qualified New York manufacturer, then each of the members in the
president, treasurer, assistant treasurer, chief accounting officer, or other
combined group that are required to pay the fixed dollar minimum tax
officer authorized by the taxpayer corporation.
utilize the lower fixed dollar minimum tax rate.
The return of an association, publicly traded partnership, or business
To avoid an erroneous assessment or a delay of your refund, you must
conducted by a trustee or trustees must be signed by a person authorized
enter an amount on line 1a. If you do not have New York receipts,
to act for the association, publicly traded partnership, or business.
enter 0 on line 1a.
If an outside individual or firm prepared the return, all applicable entries
in the paid preparer section must be completed, including identification
437002120094
numbers (see Paid preparer identification numbers in Form CT-1).
Failure to sign the return will delay the processing of any refunds and
may result in penalties.
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