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CT-3-C Consolidated Franchise Tax Return
New York State Department of Taxation and Finance

For corporate shareholders of tax-exempt domestic international sales All filers must enter tax period: corporations (DISCs)
Tax Law -- Article 9-A
Name beginning ending Employer identification number

If stockholder files as part of a combined group, see instructions on page 4.

Schedule A, Part 1 -- Computation of tax on consolidated entire net income (ENI) base
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Business income before allocation from line 60, column C ............................... 1. Business allocation percentage from line 47 ..................................................... 2. % Allocated business income (multiply line 1 by line 2) ................................................................................... 3. Investment income before allocation from line 59, column C ............................ 4. Investment allocation percentage from line 57 .................................................. 5. % Allocated investment income (multiply line 4 by line 5) ................................................................................ 6. Total allocated income (add lines 3 and 6) ................................................................................................. 7. Optional depreciation adjustment from line 61, column C ....................................................................... 8. ENI base (line 7 plus or minus line 8) .......................................................................................................... 9. Tax on ENI base (multiply line 9 by the appropriate rate; see instructions; enter here and on Form CT-3, line 72) 10. Business capital from line 70, column C ............................................................ 11. Business allocation percentage from line 47 ..................................................... 12. % Allocated business capital (multiply line 11 by line 12) ................................................................................ Investment capital from line 69, column C ......................................................... 14. Investment allocation percentage from line 57................................................... 15. % Allocated investment capital (multiply line 14 by line 15).............................................................................. Capital base (add lines 13 and 16) ............................................................................................................. Tax on capital base (multiply line 17 by 0.0015; see instructions) ................................................................... Alternative business income before allocation from line 64, column C .............. 19. % from line 51) ....................... Allocated alternative business income (multiply line 19 by Alternative investment income before allocation from line 63, column C ........... 21. % from line 57) .................... Allocated alternative investment income (multiply line 21 by Allocated MTI (add lines 20 and 22) ........................................................................................................... Optional depreciation adjustment from line 61, column C ....................................................................... MTI base (line 23 plus or minus line 24) ....................................................................................................... Tax on MTI base (multiply line 25 by 1.5% (.015); enter here and on Form CT-3, line 71) .................................. Modified business income before allocation from line 66, column C ................. 27. % from line 51) ........................... Allocated modified business income (multiply line 27 by Investment income before allocation from line 65, column C ............................ 29. % from line 57) ...................................... Allocated investment income (multiply line 29 by Allocated modified minimum income (add lines 28 and 30) ........................................................................ Optional depreciation adjustment from line 61, column C ....................................................................... Modified MTI base (line 31 plus or minus line 32) ........................................................................................ Modified minimum tax (multiply line 33 by 1.5% (.015)) ................................................................................ Tax on MTI base from line 26................................................................................................................... Highest tax from Form CT-3, line 72, 73, or 74b ...................................................................................... Excess minimum tax (subtract line 36 from line 35; if less than zero, enter 0) .................................................. Modified minimum tax from line 34 .................................................................... 38. Amount from line 36 ........................................................................................... 39. Excess modified minimum tax (subtract line 39 from line 38; if less than 0, enter 0) ........................................ Adjusted minimum tax (subtract line 40 from line 37; enter here and on Form CT-38, line 18)............................

Schedule A, Part 2 -- Computation of tax on consolidated capital base

13.

16. 17. 18.

Schedule A, Part 3 -- Computation of tax on consolidated minimum taxable income (MTI) base
20. 22. 23. 24. 25. 26.

Schedule A, Part 4 -- Computation of adjusted minimum tax
28. 30. 31. 32. 33. 34. 35. 36. 37.

40. 41.

Schedule A, Part 5 -- Computation of tax on consolidated subsidiary capital base
42 Allocated subsidiary capital base from line 52, column C (enter here and on Form CT-3, line 76) ................ 42. 43 Tax on subsidiary capital base (multiply amount on Form CT-3-ATT, line 31 by 0.0009; enter here and on Form CT-3, line 77) 43. Attach a complete copy of Form CT-3-B to this form.

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Name of stockholder Employer identification number

Stockholder

Schedule B, Part 1 -- Computation of business allocation percentage
44 45 46 47 48 49 50 51 New York State receipts (from Form CT-3 and CT-3-B, line 135, column A) ................................... Receipts everywhere (from Form CT-3 and CT-3-B, line 135, column B) ........................................ New York State receipts factor (divide line 44 by line 45) ............................................................ Business allocation percentage (enter line 46 here and on lines 2 and 12) .................................. New York State receipts (from Form CT-3 and CT-3-B, line 155, column A) ................................... Receipts everywhere (from Form CT-3 and CT-3-B, line 155, column B) ........................................ New York State receipts factor (divide line 48 by line 49) ........................................................... Alternative business allocation percentage (enter line 50 here and in the first box on lines 20 and 28) 44. 45. 46. 47. 48. 49. 50. 51.

Schedule B, Part 2 -- Computation of alternative business allocation percentage for MTI

Schedule C -- Computation of subsidiary allocation percentage
52 Subsidiary capital allocated to NYS (from Form CT-3-ATT and CT-3-B, Schedule C, line 29) ......... 52. 53 Total subsidiary capital (from Form CT-3-ATT and CT-3-B, Schedule C, line 28) ............................. 53. 54 Subsidiary allocation percentage (divide line 52 by line 53) ....................................................... 54.

Schedule D -- Computation of investment allocation percentage
55 Investment capital allocated to NYS (from Form CT-3-ATT and CT-3-B, Schedule B, line 4, column G) 55. 56 Investment capital (from Form CT-3-ATT and CT-3-B, Schedule B, line 4, column E) ....................... 56. 57 Investment allocation percentage (divide line 55 by line 56) ...................................................... 57.

Schedule E, Part 1 -- ENI base
58 59 60 61 ENI (from Form CT-3 and CT-3-B, line 17) .................................................................................... Investment income before allocation (from Form CT-3 and CT-3-B, line 18) ................................. Business income before allocation (from Form CT-3 and CT-3-B, line 19) .................................... Optional depreciation adjustment (from Form CT-3, line 23) ...................................................... 58. 59. 60. 61.

Schedule E, Part 2 -- MTI base
62 MTI (from Form CT-3 and CT-3-B, line 59) .................................................................................... 62. 63 Alternative investment income before allocation (from Form CT-3 and CT-3-B, line 64) ............... 63. 64 Alternative business income before allocation (from Form CT-3 and CT-3-B, line 65) .................. 64.

Schedule E, Part 3 -- Modified minimum income
65 Investment income before allocation (from Form CT-3 and CT-3-B, line 18) ................................. 65. 66 Modified business income before allocation (from Form CT-38, line 5, and CT-3-B, Schedule E, line 5) 66.

Schedule E, Part 4 -- Capital
67 68 69 70 Total capital (from Form CT-3 and CT-3-B, line 32) ....................................................................... Subsidiary capital (from Form CT-3 and CT-3-B, line 33) .............................................................. Investment capital (from Form CT-3 and CT-3-B, line 35) ............................................................. Business capital (from Form CT-3 and CT-3-B, line 36) ................................................................
Name

67. 68. 69. 70.
Employer identification number

DISC 1 DISC 2

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CT-3-C (2008) Page 3 of 4

DISC 1 % owned
44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

DISC 2 % owned

A Total

B Intercorporate eliminations
(explain on attached sheet) 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70.

C Total minus intercorporate eliminations
(A minus B)

% %

% %

%

%

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Instructions
Qualified small business taxpayers -- The tax rate is 6.5% (.065) for taxpayers with entire net income base of $290,000 or less. The tax rate is a blended rate between 6.5% and 7.1% (.071) for taxpayers with ENI base greater than $290,000 (see Tax rates schedule in Form CT-3/4-I, for the tax rates and line 25 of Form CT-3 for the proper computation). Qualified New York manufacturers -- The tax rate on the ENI base for a taxpayer that is a qualified New York manufacturer is 6.5%. To see if you qualify as a qualified New York manufacturer, see Form CT-3/4-I, line 165. Enter the amount from this line on Form CT-3, line 72. · Part 2 -- line 18. Enter the amount from this line on Form CT-3, line 73. Qualified New York manufacturers do not enter more than $350,000. All other taxpayers do not enter more than $10,000,000. To see if you qualify as a qualified New York manufacturer, see Form CT-3/4-I, line 164. · Part 3 -- line 26. The rate of tax on the minimum taxable income (MTI) base is 1.5% (.015). Multiply the amount on line 25 by this rate. For complete details, see Form CT-3/4-I, lines 42 through 71 instructions. Enter the amount from this line on Form CT-3, line 71. · Part 4 -- line 41. For complete details, see Form CT-38, Schedule A instructions. Enter the amount from this line on Form CT-38, line 18. · Part 5 -- line 43. Enter the amount from this line on Form CT-3, line 77. To determine the tax due, complete Form CT-3, lines 71 through 82.

Important reminder to file a complete return: You must complete all required schedules and forms that make up your return, and include all pages of those forms and schedules when you file. Returns that are missing required pages or that have pages with missing entries are considered incomplete and cannot be processed, and may subject taxpayers to penalty and interest.

Up-to-date information affecting your tax return -- Visit
our Web site for tax law changes or forms corrections that occurred after the forms and instructions were printed (see Need help?).

Who must file Form CT-3-C -- All corporate stockholders
in domestic international sales corporations (DISCs) must file this consolidated return when the DISC is exempt from tax under Tax Law Article 9-A. The return must include information about the stockholder and tax-exempt DISCs in which the stockholders own stock.

Required forms -- The tax-exempt DISC must complete and file
Form CT-3-B, Tax-Exempt Domestic International Sales Corporation (DISC) Information Return. The stockholder of the DISC must complete and file Form CT-3, General Business Corporation Franchise Tax Return, and Form CT-3-C. Copies of the information return for tax-exempt DISCs, Form CT-3-B, must accompany Form CT-3-C.

General instructions -- List names and employer identification
numbers of the stockholder and DISCs in the spaces provided. The information requested on this form may be found on Forms CT-3, CT-3-ATT, Schedules B, C, and D -- Attachment to Form CT-3, and CT-38, Minimum Tax Credit, filed by the stockholder, and Form CT-3-B, filed by the tax-exempt DISC. When the tax period of the DISC differs from that of its stockholder, the period of the DISC that ends within the period of the stockholder is consolidated on Form CT-3-C.

Schedule B -- Computation of business allocation and alternative business allocation percentage for MTI -- The
receipts factor is the business allocation percentage (BAP) and the alternative BAP. DISC columns -- Enter at the top of each column the percentage owned, based on issued and outstanding capital stock. Enter the stockholder's attributable share of amounts reported by the DISC on Form CT-3-B. Column B -- Intercorporate eliminations -- You must base intercorporate eliminations on the respective reporting periods of the stockholders and the DISCs. Attach a statement explaining all intercorporate eliminations. · Schedule B -- Eliminate intercorporate business receipts. · Schedule E -- Eliminate deemed and actual dividends received from DISCs to the extent included in ENI. Also eliminate intercorporate assets and liabilities.

Stockholder of tax-exempt DISC included as part of combined return -- If the stockholder of a tax-exempt DISC
files as a part of a combined group, it will no longer be required to file Form CT-3. The DISC information for Schedules B through E may be obtained from the DISC information report, Form CT-3-B. The stockholder should record its information on Schedules B through E as if it had filed Form CT-3 (instructions for specific lines may be obtained from the instructions for combined returns on Form CT-3-A-I). It will only be necessary to carry information to Schedule A for lines 1, 4, 8, 11, 14, 19, 21, 24, 27, 29, 32, and 42. Information from Schedule A of Form CT-3-C will be listed on Form CT-3-A for the subsidiary/stockholder.

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand forms: To order forms and publications: Corporation Tax Information Center: From areas outside the U.S. and outside Canada: Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): 1 800 748-3676 1 800 462-8100 1 888 698-2908 (518) 485-6800

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.

1 800 634-2110

Entering dates -- Unless you are specifically directed to use a different format, enter dates in the mm-dd-yy format (using dashes and not slashes). Line instructions
Complete Schedules B through E before completing Schedule A. Schedule A -- The tax rates are listed in Form CT-3/4-I, Instructions for Forms CT-4, CT-3, and CT-3-ATT. Compute a tax for each taxable base (Parts 1 through 5) and transfer the amounts to Form CT-3, where the tax due before credits is determined on line 78. · Part 1 -- line 10. General business taxpayers -- The rate of tax on the entire net income (ENI) base is 7.1% (.071).

Privacy notification The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law. Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law. This information is maintained by the Director of Records Management and Data Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From areas outside the United States and outside Canada, call (518) 485-6800.

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