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Department of Taxation and Finance

Corporation tax up-to-date information for 2006 (Articles 9, 9-A, 13, 32, and 33)

The following changes were not reflected on the forms for 2006 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-I 
CT-32-A-I 
CT-606-I 

  • 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.) 
      
  • Various forms
     
    As a result of a recently enacted legal holiday in the District of Columbia, the Internal Revenue Service (IRS) has extended the filing and payment due date for federal income tax returns from April 16, 2007, to April 17, 2007. As a result, New York State is also extending the filing and payment due date to April 17, 2007, for certain New York State returns. (Previously, the April 17, 2007, due date applied only to individuals who file their federal returns at the IRS processing facility in Andover, Massachusetts.) For additional information, see Important Notice N-07-4, Announcement Regarding a Change in the Due Date for Certain New York State Tax Returns to April 17, 2007.
     
  • CT-3-S-I

    The line 20 instruction on page 9 of the 2006 CT-3-S-I is missing what should be the third paragraph. The missing paragraph is: For tax years beginning in 2006 and 2007, air freight forwarders acting as principal and like indirect air carriers and qualified foreign air carriers divide line 19 by three. If a factor is missing, add the remaining factors and divide by the total number of factors present. If all factors but one are missing, the remaining factor is the allocation percentage. This is your allocation percentage. Enter this amount on Form CT-3-S, line E.
     
  • CT-32-A-I
     
    The last sentence of the first paragraph of the line 121 instruction on page 14 of the 2006 CT-32-A-I contains a reference to Form CT-32-A/C, line 121. The correct reference is Form CT-32-A/B, line 121. Also on page 14, the last sentence of the Line 121 Worksheet contains a reference to Form CT-32-A/C, line 121. The correct reference is Form CT-32-A/B, line 121.
     
  • CT-606-I
     
    There is an error that appears in all versions of the instructions for 2006 Form CT-606 (Web, Fax-on-demand, Pub 352-CD, and printed forms). On page 9, the instructions for Schedule Q, Part 1, Column E should read as follows (the change is boldfaced): Column E- Enter the percentage of the QEZE's (and any related person's, as related person is defined on page 2) physical occupancy and use of the real property, as measured in square feet. If the amount in column C equals or exceeds 50% of the total cost or basis of the property, including acquisition costs, then the percentage of physical occupancy is considered to be 100%.

Other information

Updated: