Important
For tax years beginning in 2015, including short periods, all New York C corporations subject
to tax under Article 9-A (including former Article 32 taxpayers) must file using one of the
following forms, as applicable:
• 2015 Form CT-3, General Business Corporation Franchise Tax Return
• 2015 Form CT-3-A, General Business Corporation Combined Franchise Tax Return
• 2015 Form CT-3-M, General Business Corporation MTA Surcharge Return
Note: Form CT-4, General Business Corporation Franchise Tax Return Short Form, is no
longer available for any tax period beginning on or after January 1, 2015.
Any return filed on an incorrect form, or on a form for the wrong year, will not be processed.
As a result, penalties and interest may be incurred.
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to open the corporate tax reform Web page