Free CT-3-A/C - New York

CT-3-A/C
Final return
Employer identification number

Staple forms here

New York State Department of Taxation and Finance

Report by a Corporation Included in a Combined Franchise Tax Return All filers must enter tax period:
Tax Law -- Article 9-A
File number

beginning

ending

Business telephone number

(
Legal name of corporation Mailing name (if different from legal name above)

)
Trade name/DBA State or country of incorporation Date received (for Tax Department use only)

c/o
Number and street or PO box Date of incorporation

City

State

ZIP code

Foreign corporations: date began business in NYS

NAICS business code number (from federal return)

If address above is new, mark an X in the box

Principal business activity

If your name, employer identification number, address, Audit (for Tax Department use only) or owner/officer information has changed, you must file Form DTF-95. If only your address has changed, you may file Form DTF-96. You can get these forms from our Web site, by fax, or by phone. See Need help? in the instructions. Combined parent's employer identification number

Combined parent's corporation name

Metropolitan transportation business tax (MTA surcharge) -- During the tax year, did you do business, employ capital, own or lease property, or maintain an office in the Metropolitan Commuter Transportation District (MCTD)? No (mark an X in the appropriate box) .................................................................................................................................. Yes If you are a real estate investment trust (REIT) or regulated investment company (RIC), mark an X in the box (see instructions) ........... If you claimed the QEZE tax reduction credit and you had a 100% zone allocation factor, mark an X in the box ................................... Fixed dollar minimum tax (see instructions) 1a New York receipts (see instructions) .................................................... 1a. 1b Fixed dollar minimum tax (only for the corporation filing this form) ........................................................... 1b. 2 Corporations organized outside New York State must complete the following for capital stock issued and outstanding:
Number of par shares Value Number of no-par shares Value

$

$ Franchise tax
Date paid Amount Date paid

Composition of prepayments (see instructions)
MTA surcharge
Amount

3 4a 4b 4c 5 6 7

Mandatory first installment ......... 3. Second installment from Form CT-400 ... 4a. Third installment from Form CT-400 ..... 4b. Fourth installment from Form CT-400 ... 4c. Payment with extension request 5. Credit from prior years (see instructions) ......... Add amount columns (enter here and include on Form CT3A, line 107) ..............................

6. 7.

.............. 3. .............. 4a. .............. 4b. .............. 4c. .............. 5. .................................
(enter here and include on Form CT3M/4M, line 51)

6. 7.
Designee's phone number ( )

Third ­ party Yes No designee Designee's e-mail address
(see instructions)

Designee's name (print)

PIN

Certification: Under the penalties of perjury, I declare that this corporation is allowed to file on a combined basis under New York State Law and is also liable for the group tax liability, and I certify that this report and any attachments are to the best of my knowledge and belief true, correct, and complete. Authorized person Paid preparer use only
Signature of authorized person E-mail address of authorized person Official title Date ID number Address City State Date ZIP code

Firm's name (or yours if self-employed) Signature of individual preparing this report E-mail address of individual preparing this report

Attach this report to the parent corporation's Form CT-3-A.

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CT-3-A/C (2008)

Instructions
The fixed dollar minimum tax is computed as follows: The fixed dollar minimum tax equals Not more than $100,000 $ 25 * More than $100,000 but not over $250,000 $ 75 * More than $250,000 but not over $500,000 $ 175 * More than $500,000 but not over $1,000,000 $ 500 More than $1,000,000 but not over $5,000,000 $1,500 More than $5,000,000 but not over $25,000,000 $3,500 Over $25,000,000 $5,000 * Foreign authorized corporations: If the total of your tax (including tax imposed For a corporation with New York receipts of:
under Article 9) and MTA surcharge is less than $300, you must increase your payment accordingly to satisfy the $300 maintenance fee requirement.

Privacy notification and Need help?
See Form CT-3-A-I for more information.

Filing requirements -- Form CT-3-A/C is an individual certification that must be filed by each member of the New York State combined group except: A. the taxpayer that is designated as the parent corporation (the corporation responsible for filing Form CT-3-A, General Business Corporation Combined Franchise Tax Return); and B. a foreign corporation that is not taxable in New York State.
Form CT-3-A/C must be filed annually and must be attached to the parent corporation's Form CT-3-A.

Reporting period -- Use this tax return for calendar year 2008 and fiscal years that begin in 2008 and end in 2009. You can also use the 2008 return if: · youhaveataxyearoflessthan12monthsthatbeginsandendsin 2009, and · the2009returnisnotyetavailableatthetimeyouarerequiredtofile the return.
In this case you must show your 2009 tax year on the 2008 return and take into account any tax law changes that are effective for tax years beginning after December 31, 2008. All filers must complete the beginning and ending tax year boxes in the upper right corner on page 1 of the form.

Short periods -- Fixed dollar minimum tax and maintenance fee
Compute the New York receipts for short periods (tax periods of less than 12 months) by dividing the amount of New York receipts by the number of months in the short period and multiplying the result by 12. The fixed dollar minimum tax and maintenance fee may be reduced for short periods as follows: Period Not more than 6 months More than 6 months but not more than 9 months More than 9 months Reduction 50% 25% None

Filing your final return -- Mark an X in the Final return box on Form CT-3-A/C if the subsidiary corporation is a: · domesticcorporationthatceaseddoingbusiness,employingcapital, or owning or leasing property in New York State during the tax year and wishes to dissolve; or · foreigncorporationthatisnolongersubjecttothefranchisetaxin New York State.
Do not mark an X in the Final return box if you are only changing the type of return that you file (for example, from Form CT-3 to CT-3-S, or from Form CT-3 to CT-32). Do not mark an X in the Final return box in the case of a merger or consolidation. Note: A foreign corporation, authorized to do business in New York State but disclaiming tax liability, that wishes to continue to be authorized must file Form CT-245, Maintenance Fee and Activities Return for a Foreign Corporation Disclaiming Tax Liability. Call 1 800 327-9688 (Dissolution Unit) if you have questions concerning dissolution or surrendering authority to do business in New York State. If you are a real estate investment trust (REIT) as defined in Internal RevenueCode(IRC)section856thatissubjecttofederalincometax under IRC section 857, or a regulated investment company (RIC) as definedinIRCsection851thatissubjecttofederalincometaxunder IRC section 852, mark an X in the box.

Composition of prepayments
Complete this schedule only if the corporation filing this Form CT-3-A/C made separate payments or has separate credits. Lines 3 through 7 -- Enter the member's prepayments to be credited and included in Form CT-3-A and Form CT-3M/4M, General Business Corporation MTA Surcharge Return. If you need more space, write see attached in this section, and attach a separate sheet showing all relevant prepayment information. Line 6 -- Include franchise tax payments credited from prior years in the Franchise tax column, and MTA surcharge payments credited from prior years in the MTA surcharge column. Line 7 -- The total of the Franchise tax column will be included on line 107 of Form CT-3-A. The total of the MTA surcharge column will be included on line 51 of Form CT-3M/4M, filed by the parent. Third-party designee -- If you want to authorize another person (third-party designee) to discuss this tax return with the New York State Tax Department, mark an X in the Yes box in the Thirdparty designee area of your return. Also print the designee's name, phone number, and any five-digit number the designee chooses as his or her personal identification number (PIN). If you want to authorize the paid preparer who signed your return to discuss the return with the Tax Department, print the preparer's name in the space for the designee's name and enter the preparer's phone number in the space for the designee's phone number. You do not have to provide the other information requested. If you do not want to authorize another person, mark an X in the No box. If you mark the Yes box, you are authorizing the Tax Department to discuss with the designee any questions that may arise during the processing of your return. You are also authorizing the designee to: · givetheTaxDepartmentanyinformationthatismissingfromyourreturn; · calltheTaxDepartmentforinformationabouttheprocessingofyour return or the status of your refund or payment(s); and · respondtocertainTaxDepartmentnoticesthatyousharedwiththe designee about math errors, offsets, and return preparation. The notices will not be sent to the designee. You are not authorizing the designee to receive your refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Department. If you want the designee to perform those services for you, you must file Form POA-1, Power of Attorney, making that designation with the Tax Department. Copies of statutory tax notices or documents (such as a Notice of Deficiency) will only be sent to your designee if you file Form POA-1. You cannot change the PIN. The authorization will automatically end on the due date (without regard to extensions) for filing your next year's tax return.

Fixed dollar minimum tax -- Lines 1a and 1b -- Each

corporation (except those mentioned in A and B above) must compute its own fixed dollar minimum tax on this form. Enter your New York receipts on line 1a. For a definition of New York receipts, see Form CT-3-A-I, Instructions for Forms CT3A, CT3A/ATT, and CT3A/B, line 74a. Enter the applicable fixed dollar minimum tax on line 1b of this form. To avoid an erroneous assessment or a delay of your refund, you must enter an amount on line 1a. If you do not have New York receipts, enter 0 on line 1a. Do not pay the tax with this form. Enter the fixed dollar minimum tax on line 1b of this form and also include it on Form CT-3-A, line 83a or line 83b, whichever is applicable.

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