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Instructions

Page 2 of 2 CT-3-A/C (2011)

Filing requirements —

The fixed dollar minimum tax is computed as follows:

Form CT-3-A/C is an individual

certification that must be filed by each member of the New York State

For a corporation with New York receipts of: The fixed dollar

combined group except:

minimum tax equals

A. the taxpayer that is designated as the parent corporation (the

Not more than $100,000

25 *

corporation responsible for filing Form CT-3-A, General Business

More than $100,000 but not over $250,000

75 *

Corporation Combined Franchise Tax Return); and

More than $250,000 but not over $500,000

$ 175 *

B. a foreign corporation that is not taxable in New York State.

More than $500,000 but not over $1,000,000

$ 500

Form CT-3-A/C must be filed annually and must be attached to the

More than $1,000,000 but not over $5,000,000

$ 1,500

parent corporation’s Form CT-3-A.

More than $5,000,000 but not over $25,000,000

$ 3,500

Reporting period —

Use this tax return for calendar year 2011

Over $25,000,000

$5,000

and fiscal years that begin in 2011 and end in 2012.

Foreign authorized corporations: If the total of your tax (including tax

You can also use the 2011 return if:

imposed under Article 9) and MTA surcharge is less than $300, you must

• you have a tax year of less than 12 months that begins and ends in

increase your payment accordingly to satisfy the $300 maintenance fee

requirement.

2012, and

• the 2012 return is not yet available at the time you are required to file

Short periods — Fixed dollar minimum tax and

the return.

maintenance fee

In this case you must show your 2012 tax year on the 2011 return and

Compute the New York receipts for short periods (tax periods of less

take into account any tax law changes that are effective for tax years

than 12 months) by dividing the amount of New York receipts by the

beginning after December 31, 2011.

number of months in the short period and multiplying the result by 12.

All filers must complete the beginning and ending tax year boxes in the

The fixed dollar minimum tax and maintenance fee may be reduced for

upper right corner on page 1 of the form.

short periods as follows:

Filing your final return —

Mark an X in the Final return box on

Period

Reduction

Form CT-3-A/C if the subsidiary corporation is a:

Not more than 6 months

50%

• domestic corporation that ceased doing business, employing capital,

More than 6 months but not more than 9 months

25%

or owning or leasing property in New York State during the tax year

More than 9 months

None

and wishes to dissolve; or

• foreign corporation that is no longer subject to the franchise tax in

Composition of prepayments

New York State.

Complete this schedule only if the corporation filing this Form CT-3-A/C

Do not mark an X in the Final return box if you are only changing the

made separate payments or has separate credits.

type of return that you file (for example, from Form CT-3 to CT-3-S, or

Lines 3 through 7 — Enter the member’s prepayments to be credited

from Form CT-3 to CT-32).

and included in Form CT-3-A and Form CT-3M/4M, General Business

Do not mark an X in the Final return box in the case of a merger or

Corporation MTA Surcharge Return. If you need more space, write

consolidation.

see attached in this section, and attach a separate sheet showing all

relevant prepayment information.

Note: A foreign corporation, authorized to do business in New York

State but disclaiming tax liability, that wishes to continue to be

Line 6 — Include franchise tax payments credited from prior years in

authorized must file Form CT-245, Maintenance Fee and Activities

the Franchise tax column, and MTA surcharge payments credited from

Return for a Foreign Corporation Disclaiming Tax Liability.

prior years in the MTA surcharge column.

Line 7 — The total of the Franchise tax column will be included on

For information on voluntary dissolution and surrender of authority,

line 107 of Form CT-3-A. The total of the MTA surcharge column will be

see Forms TR-125, Instructions for Voluntary Dissolution of

included on line 51 of Form CT-3M/4M, filed by the parent.

New York State Business Corporation, and TR-199, Surrender of

Authority‑Foreign Corporation, on our Web site (see Need help?).

Signature

The return must be certified by the president, vice president, treasurer,

If you are a real estate investment trust (REIT) as defined in Internal

assistant treasurer, chief accounting officer, or other officer authorized

Revenue Code (IRC) section 856 that is subject to federal income tax

by the taxpayer corporation.

under IRC section 857, or a regulated investment company (RIC) as

defined in IRC section 851 that is subject to federal income tax under

The return of an association, publicly traded partnership, or business

IRC section 852, mark an X in the box.

conducted by a trustee or trustees must be signed by a person

Fixed dollar minimum tax —

authorized to act for the association, publicly traded partnership, or

Lines 1a and 1b — Each

business.

corporation (except those mentioned in A and B above) must

compute its own fixed dollar minimum tax on this form. Enter your

If an outside individual or firm prepared the return, all applicable entries

New York receipts on line 1a. For a definition of New York receipts,

in the paid preparer section must be completed, including identification

see Form CT-3-A-I, Instructions for Forms CT‑3‑A, CT‑3‑A/ATT, and

numbers (see Paid preparer identification numbers in Form CT-1).

CT‑3‑A/B, line 74a. Enter the applicable fixed dollar minimum tax on

Failure to sign the return will delay the processing of any refunds and

line 1b of this form.

may result in penalties.

To avoid an erroneous assessment or a delay of your refund, you must

Need help? and Privacy notification

enter an amount on line 1a. If you do not have New York receipts, enter

0 on line 1a.

See Form CT-1, Supplement to Corporation Tax Instructions.

Do not pay the tax with this form. Enter the fixed dollar minimum tax

on line 1b of this form and also include it on Form CT-3-A, line 83a or

line 83b, whichever is applicable.

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Form Ct-3-A/c - Report By A Corporation Included In A Combined Franchise Tax Return - 2011 Page 2

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