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Use Form CT-1 to report taxes imposed by the Railroad Retirement Tax Act (RRTA).
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).
If you conduct business both inside and outside New York City and have subsidiary and/or investment capital, you'll need to file a General Corporation tax return, Form NYC-3L.
NYS CORPORATION TAX. PO BOX 15181. ALBANY NY 12212-5181.
New York's 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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Form CT-3-S \u2013 Use the following address: NYS CORPORATION TAX. PO BOX 15182. ALBANY NY 12212-5182. Private delivery services.
Form CT-2658 is used by partnerships to report and pay estimated tax on behalf of partners that are C corporations. This form is a continuation sheet used by partnerships to report and pay estimated tax on behalf of partners that are C corporations that did not get listed on Form CT-2658 (due to lack of space).
Once a corporation has approval from the New York State Tax Department to be treated as a New York S corporation, it is required to file Form CT-3-S instead of Form CT-3, General Business Corporation Franchise Tax Return. Form CT-3-S is used to pay the entity level franchise tax under Article 9-A.
Form CT-3-S \u2013 Use the following address: NYS CORPORATION TAX. PO BOX 15182. ALBANY NY 12212-5182. Private delivery services.
A taxpayer filing Form CT-3, General Business Corporation Franchise Tax Return, or Form CT-3-A, General Business Corporation Combined Franchise Tax Return, under Article 9-A that does business, employs capital, owns or leases property, maintains an office, or derives receipts from activity, in the Metropolitan Commuter ...

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