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In New York, there is an excise tax that applies to the provision of certain telecommunications and utility services, called the Telecommunications and Utility Services Tax Return (CT-186-E). This tax is imposed on the gross receipts derived from providing these services to customers within the state.
Form CT-3-S is used to pay the entity level franchise tax under Article 9-A. This tax is the fixed dollar minimum tax imposed under 210.1(d).
Mail Form CT-3-M separately or with your Form CT-3 or CT-3-A to: NYS CORPORATION TAX. PO BOX 15181. ALBANY NY 12212-5181.
All New York C corporations subject to tax under Tax Law Article 9-A must file using the following returns, as applicable: Form CT-3, General Business Corporation Franchise Tax Return.
An S Corporation is subject to the General Corporation Tax and must file either Form NYC-4S, NYC-4S-EZ or NYC-3L, whichever is applicable.
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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.

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