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Mail returns to: NYS Corporation Tax, Processing Unit, PO Box 1909, Albany NY 12201-1909. If you use a delivery service other than the U.S. Postal Service, see Private delivery services below. Center, 431C Broadway, Albany NY 12204-4836.
Form CT-3-A/BC provides individual group member detail concerning each members: general information, fixed dollar minimum tax, prepayments, capital base, investment capital, and apportionment.
Form CT‑3‑A/BC is an individual certification that must be filed by each member, including non‑taxpayer members, of the New York State combined group except for the taxpayer that is the designated agent of the combined group (the corporation responsible for filing Form CT‑3‑A, General Business Corporation Combined
New Yorks corporate franchise tax applies to both C and S corporations. To calculate and pay it, you must fill out and file Form CT-3, your New York corporate tax return. For many businesses, this tax ends up being somewhere around 6.5% of their business income earned in New York.
New Yorks corporate franchise tax applies to both C and S corporations. To calculate and pay it, you must fill out and file Form CT-3, your New York corporate tax return.
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Corporations may also be subject to the metropolitan transportation business tax (MTA surcharge), which applies to corporations that do business, employ capital, own or lease property, maintain an office, or derive receipts from activity, in the Metropolitan Commuter Transportation District, which covers New York City
Form CT-3-A/BC provides individual group member detail concerning each members: general information, fixed dollar minimum tax, prepayments, capital base, investment capital, and apportionment.
All business corporations subject to tax under Article 9-A, other than New York S corporations, must file franchise tax returns using Form CT-3, unless such corporations are required or permitted to file as members of a combined group (see Form CT-3-A).

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