Ct 222 new york 2016 form-2025

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Corporate tax filing requirements 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. Form CT-3-A, General Business Corporation Combined Franchise Tax Return.
Form NYC-222 will enable corpora- tions to determine if they paid the cor- rect amount of estimated tax by the proper due date. If the minimum amount was not paid timely, an under- payment penalty may be imposed for the period underpaid. This form helps you to determine whether or not you are subject to this penalty.
A C corporation filing federal Form 1120 must file Form NYC-2, Business Corporation Tax Return with the City of New York if the corporation does business, employs capital, owns or leases property, or maintains an office in the city.
Form CT-2 is used to determine the amount of such taxes that you owe. Section 6109 requires you to provide your identification numbers.
Corporations that do business, employ capital, or own or lease property, or maintain an office in the city in a corporate or organized capacity must pay this tax.
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Corporations, other than S Corporations, doing business, employing capital, owning or leasing property, maintaining an office or deriving receipts from activity, in the City are required to file Form NYC-2S or NYC-2.
S Corporations doing business in New York must file their franchise taxes using a form CT-3-S. This can be used to submit an initial, amended or final return. The document is found on the website of the New York State Department of Taxation and Finance.
Filing Requirements Residents: The estate of a New York resident must file a New York State estate tax return if the amount of the residents federal gross estate, plus the amount of any includible gifts, exceeds the basic exclusion amount applicable at the date of death.

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