Get NY DTF CT-3-M (formerly CT-3M/4M) 2022-2024

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. Instructions for Forms C-3-S New York S Corporation Franchise Tax ... ny.gov https://.tax.ny.gov › pdf › current_forms › ct3si ny.gov https://.tax.ny.gov › pdf › current_forms › ct3si

Form CT-3, General Business Corporation Franchise Tax Return. Form CT-3-A, General Business Corporation Combined Franchise Tax Return (For information as to when a combined return is permitted or required, see Form CT-3-A-I, Instructions for Form CT-3-A.)

S CORPORATIONS S CORPORATIONS An S corporation is subject to the General Cor- poration Tax (GCT) and must file either Form NYC-4S, NYC-4S-EZ or NYC-3L, whichever is applicable. Under certain limited circum- stances, an S corporation may be permitted or required to file a combined return (Form NYC- 3A). Instructions for Form NYC-3L nyc.gov https://.nyc.gov › finance › pdf › business_tax_forms nyc.gov https://.nyc.gov › finance › pdf › business_tax_forms

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). Instructions for Form CT-3 - Tax.NY.gov ny.gov https://.tax.ny.gov › pdf › current_forms › ct3i ny.gov https://.tax.ny.gov › pdf › current_forms › ct3i

The MTA (Metropolitan Transportation Authority) tax is a payroll tax imposed on employers and self-employed individuals who operate within the Metropolitan Commuter Transportation District (MCTD) in New York State. Like other payroll taxes, you'll incur fines and penalties if you don't pay the MTA tax.

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 ... Instructions for Form CT-3-M - Tax.NY.gov ny.gov https://.tax.ny.gov › pdf › current_forms › ct3mi ny.gov https://.tax.ny.gov › pdf › current_forms › ct3mi

If you are filing an amended return for any purpose, mark an X in the Amended return box on page 1 of the return. If you file an amended federal return, you must file an amended New York State return within 90 days thereafter. You must file using the correct year's return for the tax year being amended.

A taxpayer filing Form CT-3, CT-3-A, or CT-4 under Article 9-A, that does business, employs capital, owns or leases property, or maintains an office in the Metropolitan Commuter Transportation District (MCTD), must also file Form CT-3M/4M and pay a metropolitan transportation business tax surcharge on business done in ...