Staple forms here
CT-13
Amended return
Employer identification number
New York State Department of Taxation and Finance
Unrelated Business Income Tax Return All filers enter tax period:
Tax Law Article 13
File number
beginning
Business telephone number
ending
If you claim an overpayment, mark an X in the box
(
Legal name of corporation
)
Trade name/DBA State or country of incorporation
Mailing name (if different from legal name above)
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 unrelated 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 phone, or by fax. See the Need help? section of the instructions.
Have you filed New York State Form CT-247, Application for Exemption from Corporation Franchise Taxes by a Not-For-Profit Organization? .... Yes
No
Mark an X in this box if you are an employee trust as defined in Internal Revenue Code (IRC) section 401(a) .................................... Mark an X in this box if you ceased operating the unrelated business during the tax year covered by this return (see section Who must file Form CT-13 in the instructions) ....................................................................................................................... Payment enclosed A. Pay amount shown on line 22. Make payable to: New York State Corporation Tax Attach your payment here. Detach all check stubs. (See instructions for details.) A.
Computation of income and tax
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 Federal unrelated business taxable income before net operating loss deduction and after $1,000 specific deduction New York State Article 13 tax deducted on federal return ................................................................... Additions required for shareholders of federal S corporations (see instructions) ................................... Grossed-up taxes for shareholders of New York S corporations (see instructions) ............................... IRC section 199 deduction: Other additions (see instructions) ............ Add lines 1 through 5 .......................................................................................................................... Other income (see instructions) .......................................................... 7. Federal S corporation shareholder subtractions (see instructions) ............ 8. Other subtractions (see instructions) .................................................. 9. Total subtractions (add lines 7, 8, and 9) ................................................................................................ Taxable income before net operating loss deduction (subtract line 10 from line 6) ................................. New York net operating loss deduction (attach federal and NYS computations; see instructions) ............... Taxable income (subtract line 12 from line 11) ......................................................................................... Allocated taxable income (multiply line 13 by % from line 42; or enter amount from line 13 if allocation is not claimed) ................................................................................................ Tax based on income (multiply line 14 by 9% (.09)) ................................................................................. Minimum tax ........................................................................................................................................ Tax (line 15 or line 16, whichever is larger) ............................................................................................. Total prepayments from line 46 ......................................................................................................... Balance (if line 18 is less than line 17, subtract line 18 from line 17) ............................................................ Interest on late payment (see instructions) .......................................................................................... Late filing and late payment penalties (see instructions) ..................................................................... Balance due (add lines 19, 20, and 21 and enter here; enter the payment amount on line A above) ............. Overpayment (if line 17 is less than line 18, subtract line 17 from line 18) ................................................... Amount of overpayment on line 23 to be credited to next year ...................................................... Amount of overpayment on line 23 to be refunded (subtract line 24 from line 23) ............................... 1. 2. 3. 4. 5. 6.
10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25.
250 00
40001080094
Page 2 of 2 CT-13 (2008)
Have you been audited by the Internal Revenue Service in the past 5 years? Yes Federal return was filed on: 990T Other:
No
If Yes, list years:
Attach a complete copy of your federal return.
Schedule A Unrelated business allocation
If you did not maintain a regular place of business outside New York State, leave this schedule blank. A regular place of business is any office, factory, warehouse, or other space regularly used by the taxpayer in its unrelated business. If you claim this allocation, attach a list of each place of business, the location, nature of activities, and number and duties of employees.
Average value of:
26 27 28 29 30 31
A New York State
B Everywhere
Real estate owned (see instructions) .......................................... 26. Gross rents (attach list; see instructions) ...................................... 27. Inventories owned .................................................................... 28. Other tangible personal property owned (see instructions) ........ 29. Total (add lines 26 through 29) .................................................... 30. Percentage in New York State (divide line 30, column A, by line 30, column B) ......................................................... 31.
%
Receipts in the regular course of business from:
32 Sales of tangible personal property shipped to points within New York State ..................................................................... 32. 33 All sales of tangible personal property ..................................... 33. 34 Services performed .................................................................. 34. 35 Rentals of property................................................................... 35. 36 Other business receipts ........................................................... 36. 37 Total (add lines 32 through 36) .................................................... 37. 38 Percentage in New York State (divide line 37, column A, by line 37, column B) ......................................................... 39 Wages, salaries, and other compensation of employees (except general executive officers; see instructions) ..................... 39. 40 Percentage in New York State (divide line 39, column A, by line 39, column B) ......................................................... 41 Total of New York State percentages (add lines 31, 38, and 40) ......................................................................... 42 Business allocation percentage (divide line 41 by three or by the number of percentages) .........................................
38.
%
40. 41. 42.
% % %
Composition of prepayments claimed on line 18*
43 44a 44b 44c 45 46
Date paid
Amount
Payment with extension request, Form CT-5, line 5 ................................................ 43. Second installment from Form CT-400 .................................................................... 44a. Third installment from Form CT-400 ........................................................................ 44b. Fourth installment from Form CT-400 ..................................................................... 44c. Amount of overpayment credited from prior years ............................................................................... 45. Total prepayments (add lines 43 through 45; enter here and on line 18) ...................................................... 46.
* Taxpayers subject to the unrelated business income tax are not required to make estimated tax payments.
If you did make these unrequired payments, please report them on lines 44a, 44b, and 44c.
Designee's name (print) Third party Yes No designee Designee's e-mail address (see instructions) Designee's phone number ( )
PIN
Official title Date ID number Address City State Date ZIP code
Certification: I certify that this return 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
Firm's name (or yours if self-employed) Signature of individual preparing this return E-mail address of individual preparing this return
See instructions for where to file.
40002080094