Free CT-33-A/B - New York

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CT-33-A/B
Combined parent corporation name

New York State Department of Taxation and Finance

Subsidiary Detail Spreadsheet
Attachment to Form CT-33-A
Life Insurance Corporation Combined Franchise Tax Return
Parent employer identification number

If there is only one subsidiary included in the combined return, this form is not required. If there is more than one subsidiary included in the combined return, this form is required. Attach all CT-33-A/B forms to Form CT-33-A, Life Insurance Corporation Combined Franchise Tax Return. For all combined returns and attachments, the corporation responsible for filing Form CT-33-A is designated the parent. The other corporations included in the combined return are designated subsidiaries. Subsidiary
EIN EIN

Subsidiary

Name

Name

Schedule A -- Computation of allocation percentage (see instructions)
34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 New York taxable premiums ........................................................................ New York ocean marine premiums.............................................................. New York premiums for annuity contracts and for insurance for the elderly New York premiums on reinsurance assumed ............................................ Total New York gross premiums (add lines 34 through 37) ............................. New York premiums ceded that are included on line 38 ............................. Total New York premiums (subtract line 39 from line 38) ................................. Total everywhere premiums ........................................................................ New York premium percentage (divide line 40 by line 41) ................................ Weighted New York premium percentage (multiply line 42 by nine) ................. New York wages, salaries, personal service compensation, and commissions............................................................................................ Total everywhere wages, salaries, personal service compensation, and commissions ............................................................................................. New York payroll percentage (divide line 44 by line 45) .................................... Total New York percentages (add lines 43 and 46) .......................................... Allocation percentage (Divide line 47 by ten; if line 42 or 46 is zero, see instructions.)

% %

% %

% % %

% % %

Schedule B -- Computation of subsidiary capital (see instructions)
Average fair market value of subsidiary capital ........................................... Average value of current liabilities attributable to subsidiary capital ........... Net average fair market value of subsidiary capital .................................... Net average value of subsidiary capital allocated to New York State .......... Schedule C -- Computation of business and investment capital (see instructions) 53 Average value of total assets (see instructions) ........................................... 54 Average fair market value adjustment ........................................................ 55 Average value of nonadmitted assets from annual statement .................... 56 Total assets (add lines 53, 54, and 55 in Total column) ....................................... 57 Average value of current liabilities............................................................... 58 Total capital (subtract line 57 from line 56 in Total column) .................................. 59 Subsidiary capital from line 51, Total column ................................................ 60 Business and investment capital (subtract line 59 from line 58 in Total column) ...... 61 Average value of assets, excluding subsidiary assets included on line 51, held as reserves under New York State Insurance Law sections 1303, 1304, and 1305 ........................................................................................ 62 Adjusted business and investment capital (subtract line 61 from line 60 in Total column)

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Who must file this form
Parent corporations who file a combined return that includes more than one subsidiary must use Form CT-33-A/B to detail the subsidiaries' individual computations. Each Form CT-33-A/B may accommodate six subsidiaries. Use as many additional Form CT-33-A/Bs as necessary. The parent corporation should complete the Parent column on Form CT-33-A and should not be included on Form CT-33-A/B.

Instructions
Line numbers and text for Form CT-33-A/B correspond to the line numbers of Form CT-33-A, Life Insurance Corporation Combined Franchise Tax Return. Note that certain lines are not included on Form CT-33-A/B because subsidiary information is not required for these lines. For line instructions, refer to the corresponding line instructions in Form CT-33-A-I, Instructions for Forms CT-33-A, CT-33-A/ATT, and CT-33-A/B. Enter the amounts shown in the Total column on the corresponding line on Form CT-33-A, column B (Total subsidiaries).

Subsidiary
EIN EIN

Subsidiary
EIN

Subsidiary
EIN

Subsidiary Total

Name

Name

Name

Name

Schedule A -- Computation of allocation percentage
34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 34. 35. 36. 37. 38. 39. 40. 41. % 42. % 43. 44. 45. % 46. % 47. % 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60.

% %

% %

% %

% % %

% % %

% % %

Schedule B -- Computation of subsidiary capital

Schedule C -- Computation of business and investment capital
53. 54. 55. 56. 57. 58. 59. 60.

61. 62.

61. 62.

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Name

Employer identification number

Subsidiary
EIN EIN

Subsidiary

Name

Name

Schedule D -- Computation of entire net income (see instructions)
64 FTI before operations or net operating loss (include disallowed dividends paid deduction) .......................................................................................... Additions 65 Dividends-received deduction (used to compute line 64) ............................... 66 Dividend or interest income not included in line 64 (attach list) ................... 67 Interest to stockholders: minus 10% or $1,000, whichever is larger................................................................................... 68 Adjustment for gains or losses on disposition of property acquired before January 1, 1974 (from Form CT-33-A/ATT, Schedule D, line 10) ........ 69 Deductions attributable to subsidiary capital (attach list; see instructions) ..... 70 New York State franchise tax deducted on federal return (attach list) ......... 71 Amount deducted on your federal return as a result of a safe harbor lease 72 Amount that would have been required to be included on your federal return except for a safe harbor lease...................................................... 73 Total amount of federal depreciation from Form CT-399 (see instructions) ...................................................................................... 74 Other additions (attach explanation on separate sheet; see instructions) ........... 75 Total (add lines 64 through 74 in Total column) ................................................... Subtractions 76 Interest, dividends, and capital gains from subsidiary capital (attach list; see instructions) .............................................................................................. 77 Fifty percent of dividends from nonsubsidiary corporations (attach list; see instructions) 78 Gain on installment sales made before January 1, 1974 (attach list) .......... 80 Amount included on your federal return as a result of a safe harbor lease 81 Amount that could have been deducted on your federal return except for a safe harbor lease............................................................................ 82 Total amount of allowable New York depreciation under Article 33, section 1503(b), from Form CT-399 (see instructions) .............................. 83 Other subtractions (attach explanation on separate sheet; see instructions) ......

Schedule E -- Computation of alternative base
87 Officer salaries and other compensation (from Form CT-33-A/ATT, Schedule E, line 11) ............................................................................................................

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Subsidiary
EIN EIN

Subsidiary
EIN

Subsidiary
EIN

Subsidiary Total

Name

Name

Name

Name

Schedule D -- Computation of entire net income
64. Additions 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. Subtractions 76. 77. 78. 80. 81. 82. 83. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75.

76. 77. 78. 80. 81. 82. 83.

Schedule E -- Computation of alternative base
87. 87.

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Name

Employer identification number

Subsidiary
EIN EIN

Subsidiary

Name

Name

Schedule F -- Computation of premiums (see instructions)
Life insurance company premiums taxable under section 1510 93 Life insurance premiums ............................................................................. 94 Accident and health insurance premiums ................................................... 95 Other insurance premiums (attach list) ......................................................... 96 Total life insurance company premiums (add lines 93 through 95) .................. Life insurance company premiums included in the tax limitations computed under section 1505 97 Life insurance premiums ............................................................................. 98 Accident and health insurance premiums ................................................... 99 Other insurance premiums.......................................................................... 100 Total life insurance company premiums subject to the floor limitation on tax under section 1505(b) (add lines 97 through 99) ..................................... Insurance corporations who receive more than 95% of their premiums from: 101 Annuity contracts, ocean marine insurance, and group insurance on the elderly (see instructions) ................................................................. 102 Total life insurance company premiums subject to the limitation on tax under section 1505(a)(2) (add lines 100 and 101) ......................................

Schedule G -- Computation of issuer's allocation percentage (see instructions)
103 New York gross direct premiums ................................................................. 104 Total gross direct premiums ........................................................................

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Subsidiary
EIN EIN

Subsidiary
EIN

Subsidiary
EIN

Subsidiary Total

Name

Name

Name

Name

Schedule F -- Computation of premiums
Life insurance company premiums taxable under section 1510 93. 94. 95. 96. Life insurance company premiums included in the tax limitations computed under section 1505 97. 98. 99. 100. Insurance corporations who receive more than 95% of their premiums from: 101. 102. 93. 94. 95. 96.

97. 98. 99. 100.

101. 102.

Schedule G -- Computation of issuer's allocation percentage
103. 104. 103. 104.

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