new york state department of taxation and finance ... · department of taxation and finance nys...

Mail Form CT-3M/4M separately or with your Form CT-4, as follows:

With payment Without payment NYS CORPORATION TAX NYS CORPORATION TAX PROCESSING UNIT PROCESSING UNIT PO BOX 22093 PO BOX 22101

ALBANY NY 12201-2093 ALBANY NY 12201-2101

Mail Form CT-3M/4M separately or with your Form CT-3 or CT-3-A, as follows:

With payment Without payment

NYS CORPORATION TAX NYS CORPORATION TAX PROCESSING UNIT PROCESSING UNIT PO BOX 1909 PO BOX 22095 ALBANY NY 12201-1909 ALBANY NY 12201-2095

New York State Department of Taxation and Finance

Instructions for Form CT-3M/4MGeneral Business Corporation MTA Surcharge Return

CT-3M/4M-I

Form CT-1, Supplement to Corporation Tax InstructionsSee Form CT-1 for the following topics:

• Changesforthecurrenttaxyear(generalandbyTaxLawArticle)

• Businessinformation(howtoenterandupdate)

• Entryformats— Dates— Negative amounts— Percentages— Whole dollar amounts

• Areyouclaiminganoverpayment?

• Third-partydesignee

• Paidprepareridentificationnumbers

• Isyourreturninprocessibleform?

• Useofreproducedandcomputerizedforms

• Electronicfilingandelectronicpaymentmandate

• WebFile

• FormCT-200-V

• Collectionofdebtsfromyourrefundoroverpayment

• Feeforpaymentsreturnedbybanks

• Reportingrequirementsfortaxshelters

• Taxshelterpenalties

• VoluntaryDisclosureandComplianceProgram

• YourrightsundertheTaxLaw

• Needhelp?

• Privacynotification

General informationWho must file this form and pay this surchargeAtaxpayerfilingFormCT-3,General Business Corporation Franchise Tax Return,FormCT-3-A,General Business Corporation Combined Franchise Tax Return, or Form CT-4, General Business Corporation Franchise Tax Return Short Form,underArticle9-Athatdoesbusiness,employscapital,ownsorleasesproperty,ormaintainsanofficeintheMetropolitanCommuterTransportationDistrict(MCTD),mustalsofileFormCT-3M/4Mandpayametropolitantransportationbusinesstax(MTAsurcharge)onbusinessdoneintheMetropolitanTransportationAuthorityregion.TheMCTD includesthecountiesofNewYork,Bronx,Kings,Queens,Richmond,Dutchess,Nassau,Orange,Putnam,Rockland,Suffolk,andWestchester.

Estimated MTA surchargeAnycorporationdoingbusinessintheMCTDthatisrequiredtomakea declaration of estimated franchise tax must also make a declaration ofestimatedMTAsurchargeandmakequarterlyinstallmentpaymentsonFormCT-400,Estimated Tax for Corporations.Formoreinformation,seetheinstructionsforline5bandFormCT-400-I,Instructions for Form CT-400.

When and where to fileFilethisreturnandpaytheamountofMTAsurchargeduewithin2½monthsaftertheendofyourreportingperiod.IfyourfilingdatefallsonaSaturday,Sunday,orlegalholiday,thenyoumustfileyourreturnonorbeforethenextbusinessday.

Private delivery servicesSeePublication55,Designated Private Delivery Services.

Extension of time for filing MTA surcharge returnYoumayrequestadditionaltimetofileanMTAsurchargereturn.FileForm CT-5, Request for Six-Month Extension to File (for franchise/business taxes, MTA surcharge, or both),orFormCT-5.3,Request for Six-Month Extension to File (for combined franchise tax return, or combined MTA surcharge return, or both),onorbeforetheduedateofthereturnforwhichyouarerequestingtheextension,andpaytheMTAsurchargeyouestimatetobedue.

Amended returnIfyouarefilinganamendedreturn,markanX in the Amended return boxintheupperleftcornerofFormCT-3M/4M.

Ifyoufileanamendedfederalreturn,youmustfileanamendedNewYorkStatereturnwithin90daysthereafter.

For amended returns based on changes to federal taxable income (FTI) — IfyourFTIhasbeenchangedorcorrectedbyafinaldeterminationoftheCommissionerofInternalRevenueorbyarenegotiationofacontractorsubcontractwiththeUnitedStates,youmustfileanamendedreturnreflectingthechangestoFTIwithin90days(120daysiffilinganamendedcombinedreturn)ofthefinalfederaldetermination.Foradefinitionoffinaldetermination,seeNewYorkCodes,Rules,andRegulations(NYCRR),Title20,section6-1.3(b).

YoumustattachacopyoffederalForm4549,Income Tax Examination Changes,toyouramendedreturn.

IfyoufiledaspartofaconsolidatedgroupforfederaltaxpurposesbutonaseparatebasisforNewYorkStatetaxpurposes,youmustsubmitastatementindicatingthechangesthatwouldhavebeenmadeifyouhadfiledonaseparatebasisforfederaltaxpurposes.

For credits or refunds based upon carryback of a net operating loss (NOL) — ToclaimacreditorrefundresultingfromthecarrybackofanNOLoralternativenetoperatingloss(ANOL)toaprioryear,fileanamendedreturnwithin90days(120daysiffilinganamendedcombinedreturn)fromthedateofthedocumentindicatingapprovalofthefederalrefundorcredit.

You must attach the following to your amended return:

•federalclaimForm1139,Corporation Application for Tentative Refund, orfederalForm1120X,Amended U.S. Corporation Income Tax Return;

•acopyoftheNewYorkStatereturnforthelossyear;and

•proofoffederalrefundapproval,Statement of Adjustment to Your Account.

IfyouareafederalScorporationthatfilesasaNewYorkCcorporationfilean amended New York State return for the prior year and attach a copy of federalForm1120S,U.S. Income Tax Return for an S Corporation, for the lossyear.Filetheamendedreturnwithin15monthsfromtheendofthelossyear.

For credits or refunds of corporation tax paid — To claim any refund typethatrequiresanamendedreturn,otherthananNOLcarryback(seeabove),fileanamendedNewYorkStatereturnfortheyearbeingamendedand,ifapplicable,attachacopyoftheclaimformfiledwiththeIRS(usuallyForm1120X)andproofoffederalrefundapproval,Statement of Adjustment to Your Account.

Page 2 of 4 CT-3M/4M-I(2012)

IfyouareafederalScorporation,fileanamendedNewYorkStatereturnfortheyearbeingamended.Ifapplicable,attachacopyoftheamendedfederalForm1120S.

Theamendedreturnmustbefiledwithinthreeyearsofthedatetheoriginalreturnwasfiledorwithintwoyearsofthedatethetaxwaspaid,whicheverislater.Ifyoudidnotfileanoriginalreturn,youmustmaketherequestwithintwoyearsofthedatethetaxwaspaid.However,aclaimforcreditorrefundbasedonafederalchangemustbefiledwithintwoyearsfromthetimetheamendedreturnreportingthechangeorcorrectionwasrequiredtobefiled(seeabove).Foradditionallimitationsoncreditsorrefunds,seeTaxLaw,Article27,section1087.

Important identifying informationFor us to process your corporation tax forms, it is important that we have thenecessaryidentifyinginformation.Enteryouremployeridentificationnumberandfilenumberaboveyourcorporationtaxnameandaddress.Keeparecordofthatinformationandincludeitoneachcorporationtaxformmailed. Ifyouuseapaidprepareroraccountingfirm,makesuretheyuseyourcompleteandaccurateinformationwhencompletingallforms.

Reporting periodUsethistaxreturnforcalendaryear2012andfiscalyearsthatbeginin2012andendin2013.

Youcanalsousethe2012returnif:

•youhaveataxyearoflessthan12monthsthatbeginsandendsin2013,and

•the2013returnisnotyetavailableatthetimeyouarerequiredtofilethereturn.

Inthiscaseyoumustshowyour2013taxyearonthe2012returnandtakeintoaccountanytaxlawchangesthatareeffectivefortaxyearsbeginningafterDecember31,2012.

Allfilersmustcompletethebeginningandendingtaxyearboxesintheupperrightcorneronpage1oftheform.

Line instructionsLine A —MakeyourcheckormoneyorderpayableinUnitedStatesfunds.WewillacceptaforeigncheckorforeignmoneyorderonlyifpayablethroughaUnitedStatesbankorifmarked Payable in U.S. funds.

Computation of MTA surchargeLine 1 — TheTaxLawrequiresthattheMTAsurchargeberecomputedusingthetaxratesandlimitationsineffectfortaxyearsbeginningonorafterJuly1,1997,andbeforeJuly1,1998,ifthehighesttaxbefore the applicationofcreditsisthetaxontheentirenetincome(ENI)base,theminimumtaxableincome(MTI)base,orthecapitalbase.Todeterminetheamounttoenteronline1,followtheinstructionsbelow.

Ifthefixeddollarminimumtaxisthehighesttaxbefore credits, enter thetaxdueamountfromFormCT-3,line82;FormCT-4,line32;orFormCT-3-A,line84onFormCT-3M/4M,line1.

IfthetaxontheENIbaseisthehighesttaxbefore credits, complete the ENI base worksheet.

IfthetaxontheMTIbaseisthehighesttaxbefore credits, complete the MTI base worksheet.

Ifthetaxonthecapitalbaseisthehighesttaxbefore credits, complete the Capital base worksheet.

Cooperative housing corporations:Ifyourcapitalbasetaxdoesnotexceed$350,000,enteryourfranchisetaxfromyourfranchisetaxreturnonline1.Do not complete the Capital base worksheet.

A.EnterENIfromFormCT-3,line17;FormCT-4, line11;orFormCT-3-A,line17.................................A.

B.EnterENIbasefromFormCT-3,line24; Form CT-4, line 11; orFormCT-3-A,line24.............B.

C.Qualifiedsmallbusinesstaxpayers:IflineAis $290,000orlessandlineBis$200,000or less,multiplylineBby8%(.08)................................C. D.Qualifiedsmallbusinesstaxpayers:IflineAis$290,000 or less and lineBismorethan$200,000butnotmore than$290,000,enterthelineBamountbelow:

LineB amount Subtract 200,000multiplyby.08= (1) 16,000

Balance multiplyby.09= (2) Subtract 50,000 Balance, ifany multiplyby.05= (3)

Addlines(1),(2),and(3)andentertheresulthere.... D.

E. IfneitherlineCnorlineDapplies,multiplylineBby 9%(.09).....................................................................E.

F.EnterthetaxonsubsidiarycapitalfromFormCT-3, line77,orFormCT-3-A,line76................................ F.

G.Form CT-3-A filers only:Enterthesumoflines83a and83bfromFormCT-3-A(fixeddollarminimumtax forsubsidiaries)......................................................... G.

H.AddlinesCthroughG...............................................H.

I.EntertaxcreditsfromFormCT-3,line79,or FormCT-3-A,line78................................................. I.

J.SubtractlineI fromlineH; enter the result here and on Form CT-3M/4M, line 1 .........................J.

ENI base worksheet

A.EnterMTIbasefromFormCT-3,line70; FormCT-3-A,line70;orFormCT-4,line26.............A.

B. Rate...........................................................................B. .035

C.MultiplylineAbylineB.............................................C. D. Enterthetaxonsubsidiarycapitalfrom FormCT-3,line77,orFormCT-3-A,line76.............D.

E.Form CT-3-A filers only:Enterthesumoflines83a and83bfromFormCT-3-A(fixeddollarminimumtax forsubsidiaries).........................................................E.

F.AddlinesC,D,andE................................................ F.

G.EntertaxcreditsfromFormCT-3,line79,or FormCT-3-A,line78.................................................G.

H.SubtractlineG from line F; enter the result here and on Form CT-3M/4M, line 1.......................... H.

MTI base worksheet

CT-3M/4M-I(2012) Page 3 of 4

Line 2 — CompletetheappropriatepartofScheduleAandenteryourMCTDallocationpercentagefromline35,line43,orline45.

Line 5b — IfyourfranchisetaxonFormCT-3,CT-4,orCT-3-Ais$1,000orless, enter 0. IfyourfranchisetaxonFormCT-3,CT-4,orCT-3-Aismorethan$1,000,butnotgreaterthan$100,000,multiplytheline4amountby25%(.25).IfyourfranchisetaxonFormCT-3,CT-4,orCT-3-Aexceeds$100,000,multiplytheline4amountby40%(.40).

Line 9 —FormCT-222,Underpayment of Estimated Tax by a Corporation, isfiledbyacorporationtoinformtheTaxDepartmentthatthecorporationmeets one of the exceptions to reduce or eliminate the underpayment of estimatedtaxpenaltypursuanttoTaxLaw,Article27,section1085(d).

Line 13 — Ifyouoverpayyourtax,youwillnotautomaticallyreceivearefund.Instead,wewillcredityouroverpaymenttothefollowingtaxyear,unlessyourequestarefundonline16(see Lines 14 through 16 ).

Lines 14 through 16 — You may apply an overpayment as a credit to your nextMTAsurchargereturn,ortoyourstatefranchisetaxreturnforthisperiod,oryoumayhaveitrefunded.Indicateontheselinestheamountofyouroverpaymentyouwishcreditedorrefunded.

Schedule A — Computation of MCTD allocation percentageIfyoudoallofyourNewYorkStatebusinesswithintheMCTD,enter100 online2.Do notcompleteScheduleA.

Air freight forwarders acting as principal and like indirect air carriers — Taxpayers principally engaged as air freight forwarders acting as principal and like indirect air carriers, use Part 1 to compute a MCTD allocation percentage.

Qualified foreign air carriers — Taxpayerswhicharequalifiedforeignaircarriers(seeForeign airlinesinFormCT-3/4-I)usePart1tocomputeaMCTDallocationpercentage.ForeignairlinesshouldconsultTSB-M-94(2)C,Important Notice: Summary of 1994 Corporation Tax Law Changes, beforecompletingtheseschedules.

Aviation corporations — Taxpayers principally engaged in the conduct of aviation(exceptairfreightforwardersactingasprincipalandlikeindirectaircarriersandqualifiedforeignaircarriers),usePart2tocomputeaMCTDallocationpercentage.

Railroad and trucking corporations — Taxpayers principally engaged intheconductofarailroadortruckingbusiness,usePart3tocomputeaMCTDallocationpercentage.

All other Article 9-A taxpayers — TaxpayersnotrequiredtouseeitherPart2orPart3usePart1tocomputeaMCTDallocationpercentage.

Schedule A, Part 1 — MCTD allocation DeterminetheMCTDallocationpercentagebyaddingasingle-weightedproperty factor, a single-weighted receipts factor, and a single-weighted payrollfactoranddividingtheresultbythreeorthenumberoffactors.

Lines 17 through 32 — Enter the MCTD amounts in column A and the New York State amounts in column B.

Line 17 — Entertheaveragevalueofrealpropertyyouowned.Donotincluderealpropertyandrelatedequipment(exceptinventoriablegoods)thatareunderconstructionandarenotoccupiedorusedduring

A.EnterthecapitalbasefromFormCT-3,line39; FormCT-4,line19;or FormCT-3-A,line39.............A.

B. MultiplylineAby.00178.Cooperative housing corporations only:MultiplylineAby.0004.............B.

C. EnterthelesseroflineBor$350,000.......................C.

D.EnterthetaxonsubsidiarycapitalfromFormCT-3, line77or FormCT-3-A,line76.................................D.

E.Form CT-3-A filers only:Enterthesumof lines83aand83bfromFormCT-3-A(fixeddollar minimumtaxforsubsidiaries)....................................E. F. AddlinesC,D,andE................................................ F.

G.EntertaxcreditsfromFormCT-3,line79or FormCT-3-A,line78................................................. G.

H.SubtractlineGfromlineF;entertheresult here and on Form CT-3M/4M, line 1 (if less than zero, enter 0)................................................................ H.

Capital base worksheet construction.Includepropertyorequipmentunderconstructionthatispartiallyusedintheregularcourseofbusinessonlytotheextentused.

Line 18 — Entertheaveragevalueofrentedrealproperty.Thevalueofrentedrealpropertyisgenerallyeighttimesthegrossrentpayableduringtheyearcoveredbythisreturn.Gross rent includesanyamountpayableasrentorinlieuofrent(suchastaxesorrepairs),andamortizationofleaseholdimprovementsthatreverttothelessorattheendofthelease.

Line 20 — Entertheaveragevalueoftangiblepersonalpropertyyouowned,suchasmachinery,tools,andimplements.Donotincludecash,sharesofstock,bonds,notes,credits,evidencesofaninterestinproperty,orevidencesofcredit.

Line 21 — Entertheaveragevalueoftangiblepersonalpropertyyourented.Thevalueofrentedtangiblepersonalpropertyisgenerallyeighttimesthegrossrentpayableduringtheyearcoveredbythisreturn.

Lines 24 and 25 — Enterreceiptsfromthesaleoftangiblepersonalproperty.Receiptsfromthesaleoftangiblepersonalpropertyareallocableto the MCTD if:

– shipments are made to points in the MCTD; or

– thereceiptsareearnedwithintheMCTD.ReceiptsfromthesaleoftangiblepersonalpropertyareallocatedtotheMCTD if: • Thepropertyisshippedviacommoncarrier,contractcarrier,orviathe

taxpayer’s vehicle or other means of transportation, to a point in the MCTD.IfthepropertyisshippedtoapointintheMCTD,itispresumedthat the destination of the property is a point in the MCTD, unless the taxpayer has evidence that shows the property was shipped to a point outsidetheMCTD.Itdoesnotmatterwhoarrangesfortheshipmentoftheproperty.

• The possession of the property is transferred to a purchaser or purchaser’sdesigneeatapointintheMCTD.Ifpossessionoftheproperty is transferred in the MCTD, it is presumed that the destination of the property is a point in the MCTD, unless the taxpayer has evidence that shows that the destination of the property is a point outside the MCTD.

• Thepossessionofthepropertyistransferredtoapurchaserorpurchaser’sdesigneeatapointoutsidetheMCTD,butthedestinationofthepropertyisapointintheMCTD.Ifpossessionofthepropertyistransferred outside the MCTD, it is presumed that the destination of the property is a point outside the MCTD unless the taxpayer has evidence thatshowsthedestinationofthepropertyisapointintheMCTD.

See20NYCRRsection4-4.2(d)forexamplesoftypesofevidencethatwillbesufficienttodemonstratethedestinationofproperty.

Line 26 — Enterreceiptsforservicesperformed,basedonwheretheyareperformed.

For allocation of receipts for services to regulated investment companies seeTSB-M-88(9)C,Allocation of Receipts from services provided to a Regulated Investment Company (Mutual Fund) and Similar Investment Companies.

ForallocationofreceiptsbyaregisteredsecuritiesorcommoditiesbrokerordealerseeTSB-M-00(5)C,Summary of Corporation Tax Legislative Changes Taking Effect in 2001 and After,andTSB-M-02(5)C,Summary of Corporation Tax Legislative Changes Enacted in 2002.

ForallocationofreceiptsforservicesperformedbyanairfreightforwarderactingasprincipalandlikeindirectaircarriersseeTSB-M-89(10)C,Taxability of Aviation Corporations under Article 9-A.

For allocation of receipts from services performed for transporting or transmitting gas through pipes seeTSB-M-00(2)C,Summary of 2000 Corporation Tax Legislative Changes Taking Effect in 2000.

Line 27 — Enterreceiptsfromallpropertythatwasrentedtoothers.ReceiptsfromrentalsofrealandtangiblepersonalpropertysituatedintheMCTDareallocatedtotheMCTD.Rentalreceiptsincludeallamountsreceived for the use of or occupation of property, whether or not such propertyisownedbythetaxpayer.Grossreceiptsfromrealandtangiblepersonalpropertythatissubleasedmustbeincludedinthereceiptsfactor.

Line 28 — Enterreceiptsofroyalties.ReceiptsofroyaltiesfromtheuseintheMCTDofpatentsandcopyrightsareallocatedtotheMCTD.Royaltiesincludeallamountsreceivedbythetaxpayerfortheuseofpatentsorcopyrights, whether or not such patents or copyrights were issued to or are ownedbythetaxpayer.ApatentorcopyrightisusedintheMCTDtotheextentthattheactivitiesthereunderoccurintheMCTD.

Line 29 — Enterallotherbusinessreceipts,allocatedwhereearned.

Page 4 of 4 CT-3M/4M-I(2012)

Line 32 — Enterthetotalamountofallwagesandcompensationofemployeesotherthangeneralexecutiveofficers.EmployeeswithintheMCTD include all employees regularly connected with or working out of anofficeorotherplaceofbusinessyoumaintainedwithintheMCTD,nomatterwheretheservicesoftheemployeeswereperformed.

General executive officers include the chairman, president, vice-president, secretary, assistant secretary, treasurer, assistant treasurer, comptroller, andanyotherofficerchargedwiththegeneralexecutiveaffairsofthecorporation.AnexecutiveofficerwhosedutiesarerestrictedtoterritoryeitherinoroutsideNewYorkStateisnotageneralexecutiveofficer.

Line 35 — Ifafactorismissing,addtheremainingfactorsanddividebythetotalnumberoffactorspresent.Ifallfactorsbutonearemissing,theremainingfactoristheMCTDallocationpercentage.Afactorismissingonlyifboththenumerator(columnA)anddenominator(columnB)arezero.

Example:

Computation of MCTD allocation percentage: Corp. A Corp. B Corp. CProperty factor 60% 60% 60%Receipts factor 30% 30% 30%Payroll factor 30% 0% * None*Total 120% 90% 90%Divided by 3 3 2MCTD allocation percentage 40% 30% 45%

* In this example, Corporation C has no payroll factor since it has no employees in the MCTD and no employees in New York State. Corporation B has no employees in the MCTD but has employees in New York State.

Schedule A, Part 2 — Computation of MCTD allocation percentage for aviation corporationsDeterminetheMCTDallocationbyaveragingthepercentageoftheaviation corporation’s revenue aircraft arrivals and departures, revenue tonshandled,andoriginatingrevenuethatapplytotheMCTD.YoumustcomputetheMCTDallocationpercentagewithoutregardtothe40%reduction of the revenue aircraft arrivals and departures, revenue tons handled,andoriginatingrevenueattributabletoNewYorkState.Withtheexceptionofthe40%reduction,usethesameinstructionsusedinFormCT-3/4-I,ScheduleA,Part1,orCT-3-A-I,lines118athrough128.Whenreadingtheinstructions,substituteNew York State for Everywhere and MCTD for New York State.

IfyouclaimedabusinessallocationpercentageonFormCT-3orCT-3-A,entertheNewYorkStateamounts,beforethe40%reduction,fromFormCT-3,lines112a,114a,and116a;orFormCT-3-A,columnE,lines118a,121a,and124aonthecorrespondinglinesincolumnBofFormCT-3M/4M.

Schedule A, Part 3 — Computation of MCTD allocation percentage for trucking and railroad corporationsDeterminetheMCTDallocationbydividingthetruckingorrailroadcorporation’stotalrevenuemileswithintheMCTDbythetotalrevenuemileswithinNewYorkState(excludingnonrevenuemiles,suchasdeadheadingmiles).

IfyouclaimedabusinessallocationpercentageonFormCT-3orCT-3-A,entertheNewYorkStateamountfromFormCT-3,line120,columnA,orFormCT-3-A,line161,onFormCT-3M/4M,line44,columnB.

Lines 46 through 52 — Composition of prepayments claimed on line 7 —Ifyouneedmorespace,writesee attached in this section, and attachaseparatesheetshowingallrelevantprepaymentinformation.Transferthetotalshownontheattachedsheettoline7.

SignatureThereturnmustbecertifiedbythepresident,vicepresident,treasurer,assistanttreasurer,chiefaccountingofficer,orotherofficerauthorizedbythetaxpayercorporation.

Thereturnofanassociation,publiclytradedpartnership,orbusinessconductedbyatrusteeortrusteesmustbesignedbyapersonauthorizedtoactfortheassociation,publiclytradedpartnership,orbusiness.

Ifanoutsideindividualorfirmpreparedthereturn,allapplicableentriesinthepaidpreparersectionmustbecompleted,includingidentificationnumbers(seePaid preparer identification numbersinFormCT-1).Failureto sign the return will delay the processing of any refunds and may result in penalties.

Need help?

Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are

Telephone assistance

Corporation Tax Information Center: (518) 485-6027To order forms and publications: (518) 457-5431Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): (518) 485-5082

accessible to persons with disabilities. If you have questions about special accommodations for persons with disabilities, call the information center.

Visit our website at www.tax.ny.gov• get information and manage your taxes online• check for new online services and features

TP-32(1/16)

Department of Taxation and Finance

Change in Mailing Address and AssistanceInformation for Prior Year Corporation Tax Forms

Beginning on January 2, 2015, we changed processing centers.

Any corporation tax form for tax years 2014 or before that instructs you to mail the form to: NYS Tax Department – IT-2659, PO Box 397, Albany NY 12201-0397, must be mailed to this address instead (see Private delivery services below):

NYS TAX DEPARTMENTPO BOX 15179ALBANY NY 12212-5179

Any corporation tax filing extension request form for tax years 2014 or before that instructs you to mail the form to: NYS Tax Corporation Tax, Processing Unit, PO Box 22094, Albany NY 12201-2094, or NYS Tax Corporation Tax, Processing Unit, PO Box 22102, Albany NY 12201-2102, must be mailed to this address instead (see Private delivery services below):

NYS CORPORATION TAXPO BOX 15180ALBANY NY 12212-5180

Any C corporation, banking corporation, insurance corporation, Article 9 corporation, and Article 13 corporation tax form for tax years 2014 or before that instructs you to mail the form to: NYS Tax Corporation Tax, Processing Unit, PO Box 1909, Albany NY 12201-1909; NYS Tax Corporation Tax, Processing Unit, PO Box 22038, Albany NY 12201-2038; NYS Tax Corporation Tax, Processing Unit, PO Box 22095, Albany NY 12201-2095; NYS Tax Corporation Tax, Processing Unit, PO Box 22093, Albany NY 12201-2093; or NYS Tax Corporation Tax, Processing Unit, PO Box 22101, Albany NY 12201-2101, must be mailed to this address instead (see Private delivery services below):

NYS TAX DEPARTMENTPO BOX 15181ALBANY NY 12212-5181

Any S corporation tax form for tax years 2014 or before that instructs you to mail the form to: NYS Tax Corporation Tax, Processing Unit, PO Box 22092, Albany NY 12201-2092, or NYS Tax Corporation Tax, Processing Unit, PO Box 22096, Albany NY 12201-2096, must be mailed to this address instead (see Private delivery services below):

NYS TAX DEPARTMENTPO BOX 15182ALBANY NY 12212-5182

Note: Forms mailed to the old addresses may be delayed in processing.

Private delivery servicesIf you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? below for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery.

For all the forms referenced above, if you are using a private delivery service, send to:

NYS TAX DEPARTMENTCORP TAX PROCESSING90 COHOES AVEGREEN ISLAND NY 12183