Corporation tax up-to-date information for 2002 (Articles 9, 9-A, 13, 32, and 33)
The following changes were not reflected on the forms for 2002 when they went to print.
Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form.
Various forms
CT-3-S/4-S-I
CT-34-SH and Instructions
CT-222 and Instructions
CT-2658 and CT-2658-ATT
- Various forms
Mailing addresses for many corporation tax forms have changed. The new addresses are on the 2015 forms. Follow this link to see the new mailing addresses for older year forms. (Corporation tax forms for tax years 2014 and before that were recently mailed to the older addresses have been forwarded.)
- CT-3-S/4-S-I
There is an error on the 2002 Form CT-3-S/4-S-I, Instructions for Forms CT-3-S, CT-4-S, and CT-3-S-ATT. On page 4, under the heading Where to file, the ZIP + 4 extension for mailing your Form CT-4-S with payment should be 2093, not 2903. Please note that the instructions on our Web site and fax-on-demand system have been corrected and are easily identified by a solid bold line under theI in the form number. All other versions of these instructions will have this error (the printed instructions are included in packet CT-3-S/4-S-P, New York S Corporation Franchise Tax Returns and Instructions, only)
- CT-34-SH and Instructions
There is an error on the 2002 Form CT-34-SH, New York S Corporation Shareholders' Information Schedule. Line 19 instructs you to enter the amount of the QEZE credit for real property taxes from Form CT-604, line 23. However, the amount to enter on line 19 actually comes from line 27 of Form CT-604, not line 23 of Form CT-604. Please note that our Web site, fax-on-demand, Pub 352-CD (CD-ROM), and Publication 352 versions have been corrected and are easily identified by a solid bold line under the SH.
- CT-222 and Instructions
There is an error on the 2002 Form CT-222, Underpayment of Estimated Tax by a Corporation. In the calculation performed on line 37, the taxpayer should divide the number of days on line 28 by 366, not 365 as indicated on the form. 366 should be used as 2004 is a leap year, and line 28 represents the applicable number of days in the first quarter of 2004. Please note that our Web site, fax-on-demand, Pub 352-CD (CD-ROM), and Publication 352 versions have been corrected and are easily identified by a solid bold line under the 222.
- CT-2658 and CT-2658-ATT
Section 658 of the Tax Law was amended for 2003 to require partnerships (including limited liability companies (LLCs) or limited liability partnerships (LLPs) that are treated as partnerships for federal income tax purposes) and New York S corporations, that have income derived from New York sources, to make estimated income tax payments on behalf of partners or shareholders who are C corporations (any corporation other than a federal S corporation) or nonresident individuals. The first payment of estimated tax by partnerships and S corporations is due September 15, 2003.
Partnerships must file Form CT-2658, Report of Estimated Tax for Corporate Partners and Form CT-2658-ATT, Attachment to Report of Estimated Tax for Corporate Partners, to make estimated tax payments on behalf of partners that are C corporations.
Partnerships and New York S corporations must file Form IT-2658, Report of Estimated Tax for Nonresident Individual Partners and Shareholders, and Form IT-2658-ATT, Attachment to Report of Estimated Tax for Nonresident Individual Partners and Shareholders, to make estimated tax payments on behalf of partners or shareholders who are nonresident individuals.
These forms and their instructions have been printed in a packet, CT-2658/IT-2658-P, which you can download rather than downloading each form separately. Click here to download the packet file.
Other information
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