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Department of Taxation and Finance

E-file-supported corporation tax forms

 Corporation tax forms accepted for e-file (XML format)
Form number Form name 2024 2023 2022 2021
CT-3 General Business Corporation Franchise Tax Return √ √ √ √
CT-3.1 Investment and Other Exempt Income and Investment Capital √ √ √ √
CT-3.2 Subtraction Modification for Qualified Banks √ √ √ √
CT-3.3 Prior Net Operating Loss Conversion (PNOLC) Subtraction √ √ √ √
CT-3.4 Net Operating Loss Deduction (NOLD) √ √ √ √
CT-3-S New York S Corporation Franchise Tax Return √ √ √ √
CT-3M General Business Corporation MTA Surcharge Return √ √ √ √
CT-3-A General Business Corporation Combined Franchise Tax Return √ √ √ √
CT-3-A/BC Member’s Detail Report Filed by a Corporation Included in a Combined Franchise Tax Return √ √ √ √
CT-5 Request for Six-Month Extension to File (for franchise/business taxes, MTA surcharge, or both) √ √ √ √
CT-5.1 Request for Additional Extension of Time to File (for franchise/business taxes, MTA surcharge, or both) √ √ √ √
CT-5.3 Request for Six‑Month Extension to File (for combined franchise tax return, or combined MTA surcharge return, or both) √ √ √ √
CT-5.4 Request for Six-Month Extension to File New York S Corporation Franchise Tax Return √ √ √ √
CT-5.6 Request for Three Month Extension to File Form CT-186 √ √ √ √
CT-5.9 Request for Three-Month Extension To File (for Article 9 tax return, MTA surcharge, or both) √ √ √ √
CT-5.9-E Request for Three-Month Extension To File Form CT-186-E  (for telecommunications tax return and utility services tax return) √ √ √ √
CT-13 Unrelated Business Income Tax Return √ √ √ √
CT-33 Life Insurance Corporation Franchise Tax Return √ √ √ √
CT-33-NL Non-Life Insurance Corporation Franchise Tax Return √ √ √ √
CT-33-M Insurance Corporation MTA Surcharge Return √ √ √ √
CT-33-R Claim for Retaliatory Tax Credits √ √ √ √
CT-33.1 Claim for CAPCO Credit √ √ √ √
CT-33.2 Life and Health Insurance Company Guaranty Corporation Credit √ √ √ √
CT-33-A Life Insurance Corporation Combined Franchise Tax Return √ √ √ √
CT-33-A/B Subsidiary Detail Spreadsheet - Attachment to Form CT-33-A √ √ √ √
CT-33-C Captive Insurance Company Franchise Tax Return √ √ √ √
CT-33-A ATT Schedules A, B, C, D, and E - Attachment to Form CT-33-A √ √ √ √
CT-34-SH New York S Corporation Shareholders' Information Schedule √ √ √ √
CT-37 Servicing Mortgages Credit √ √ √ √
CT-43 Claim for Special Additional Mortgage Recording Tax Credit √ √ √ √
CT-44 Claim for Investment Tax Credit for the Financial Service Industry √ √ √ √
CT-46 Claim for Investment Tax Credit √ √ √ √
CT-47 Claim for Farmers' School Tax Credit √ √ √ √
CT-48 Utility COVID-19 Debt Relief Credit √ √ √ √
CT-60 Affiliated Entity Information Schedule √ √ √ √
CT-183 Transportation and Transmission Corporation Franchise Tax Return on Capital Stock √ √ √ √
CT-183-M Transportation and Transmission Corporation MTA Surcharge Return √ √ √ √
CT-184 Transportation and Transmission Corporation Franchise Tax Return on Gross Earnings √ √ √ √
CT-184-M Transportation and Transmission Corporation MTA Surcharge Return √ √ √ √
CT-186-E Telecommunications Tax Return and Utility Services Tax Return √ √ √ √
CT-222 Underpayment of Estimated Tax By a Corporation √ √ √ √
CT-223 Innovation Hot Spot Deduction √ √ √ √
CT-224 Public Utility, Power Producer, and Pipeline Adjustments √ √ √ √
CT-225 New York State Modifications (attachment to Form CT-3, CT-3-S, or CT-33) √ √ √ √
CT-225-A New York State Modifications (for filers of combined franchise tax returns) √ √ √ √
CT-227 New York State Voluntary Contributions √ √ √ √
CT-238 Claim for Rehabilitation of Historic Properties Credit √ √ √ √
CT-241 Claim for Clean Heating Fuel Credit √ √ √ √
CT-246 Claim for Empire State Commercial Production Credit √ √ √ √
CT-248 Claim for Empire State Film Production Credit √ √ √ √
CT-249 Claim for Long-Term Care Insurance Credit √ √ √ √
CT-261 Claim for Empire State Film Post-Production Credit √ √ √ √
CT-300 Mandatory First Installment (MFI) of Estimated Tax for Corporations √ √ √ √
CT-400 Estimated Tax for Corporations √ √ √ √
CT-501 Temporary Deferral Nonrefundable Payout Credit √ √ √ √
CT-601 Claim for EZ Wage Tax Credit √ √ √ √
CT-602 Claim for EZ Capital Tax Credit √ √ √ √
CT-603 Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit √ √ √ √
CT-604 Claim for QEZE Tax Reduction Credit √ √ √ √
CT-604-CP Claim for QEZE Credit for Real Property Taxes & QEZE Tax Reduction Credit for Corporate Partners √ √ √ √
CT-605 Claim for EZ Investment Tax Credit & EZ Employment Incentive Credit for the Financial Services Industry √ √ √ √
CT-606 Claim for QEZE Credit for Real Property Taxes √ √ √ √
CT-607 Claim for Excelsior Jobs Program Tax Credit √ √ √ √
CT-611 Claim for Brownfield Redevelopment Tax Credit (For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to June 23, 2008) √ √ √ √
CT-611.1 Claim for Brownfield Redevelopment Tax Credit (For Qualified Sites Accepted into the Brownfield Cleanup Program on or After June 23, 2008 and Prior to July 1, 2015) √ √ √ √
CT-611.2 Claim for Brownfield Redevelopment Tax Credit (For Qualified Sites Accepted into the Brownfield Cleanup Program on or After July 1, 2015) √ √ √ √
CT-612 Claim for Remediated Brownfield Credit For Real Property Taxes √ √ √ √
CT-613 Claim for Environmental Remediation Insurance Credit √ √ √ √
CT-633 Economic Transformation and Facility Redevelopment Program Tax Credit √ √ √ √
CT-634 Empire State Jobs Retention Program Credit √ √ √ √
CT-635 New York Youth Jobs Program Tax Credit √ √ √ √
CT-636 Alcoholic Beverage Production Credit √ √ √ √
CT-637 Alternative Fuels and Electric Vehicle Recharging Property Credit √ √ √ √
CT-638 START UP NY Tax Elimination Credit √ √ √ √
CT-640 START-UP NY Telecommunication Services Excise Tax Credit √ √ √ √
CT-641 Manufacturers Real Property Tax Credit New Credit √ √ √ √
CT-642 Empire State Musical and Theatrical Production Credit √ √ √ √
CT-643 Hire a Veteran Credit  √ √ √ √
CT-644 Workers with Disabilities Tax Credit √ √ √ √
CT-645 Recapture of START-UP NY Tax Benefits √ √ √ √
CT-646 Employee Training Incentive Program Tax Credit √ √ √ √
CT-647 Farm Workforce Retention Credit √ √ √ √
CT-648 Life Sciences Research and Development Tax Credit √ √ √ √
CT-649 Farm Donations to Food Pantries Credit √ √ √ √
CT-650 Empire State Apprenticeship Tax Credit √ √ √ √
CT-651 Recovery Tax Credit √ √ √ √
CT-652 Employer- Provided Child Care Credit √ √ √ √
CT-654 New York City Musical and Theatrical Production Tax Credit √ √ √ √
CT-655 Restaurant Return-to-Work Credit √ √ √ √
CT-656 Grade Number 6 Heating Oil Conversion Credit √ √
CT-657 COVID-19 Capital Costs Credit √ √ √
CT-658 Additional Restaurant Return-to-Work Credit √ √ √
CT-660 Empire State Digital Gaming Media Production Credit √ √
CT-661 Farmer Employer Overtime Credit √ √
CT-662 Child Care Creation and Expansion Credit √ √
CT-663 Commercial Security Tax Credit √
DTF-621 Claim for QETC Employment Credit √ √ √ √
DTF-686 Tax Shelter Reportable Transactions √ √ √ √

 

 Corporation tax forms accepted as PDF attachments
Form number Form name 2024 2023 2022 2021
CT- 40 Claim for Alternative Fuels Credit √ √ √ √
CT- 41 Claim for Credit for Employment of Persons with Disabilities √ √ √ √
CT-50 Combined Filer Statement for Existing Groups √ √ √
CT-51 Combined Filer Statement for Newly Formed Groups Only √ √ √
CT-225-A/B Group Member’s detail Spreadsheet, New York State Modifications (for filers of combined franchise tax returns) √ √ √ √
CT-236 Credit for Taxicabs & Livery Service Vehicles Accessible to Persons With Disabilities (For costs incurred on or after January 1, 2011) √ √ √ √
CT-239 Claim for Credit for Taxicabs & Livery Service Vehicles Accessible to Persons With Disabilities (For purchases or costs incurred before January 1, 2011) √ √ √ √
CT-242 Claim for Conservation Easement Tax Credit √ √ √ √
CT-250 Claim for Purchase of an Automated External Defibrillator √ √ √ √
CT-324 Schedule of Optional Depreciation on Qualified New York Property √ √ √ √
CT-399 Depreciation Adjustment Schedule √ √ √ √
CT-600 Ordering of Corporation Tax Credits √ √ √ √
CT-631 Claim for Security Officer Training Tax Credit √ √ √ √
CT-647-ATT Eligible Farm Employee Information for the Farm Workforce Retention Credit √ √
CT-661-ATT Eligible Farm Employee Information for the Farm Employer Overtime Credit √ √
DTF-622 Claim for QETC Capital Tax Credit √ √ √ √
DTF-624 Claim for Low-Income Housing Credit √ √ √ √
DTF-625 Low-Income Housing Credit Allocation and Certification √ √ √ √
DTF-630 Claim for Green Building Credit √ √ √ √
DTF-686-ATT New York Reportable Transaction Disclosure Statement and Request for a Determination √ √ √ √
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