Free CT-51 - New York

CT-51
(8/08)
Employer identification number of parent corporation

New York State Department of Taxation and Finance

Combined Filer Statement for Newly Formed Groups Only
Date

Tax period/year of combined corporate franchise tax return

Mailing name and address

Legal name of parent corporation

Number and street or PO box

City

State

ZIP code

Are you requesting a refund on your combined franchise tax return?
(Mark an X in the appropriate box.)

Yes

No

Unknown

The combined reporting rules for taxpayers subject to tax under Articles 9-A, 32, and 33 have changed. Effective for tax years beginning on or after January 1, 2008, a captive real estate investment trust (REIT) or captive regulated investment company (RIC) must file a combined return with its closest related corporation that directly or indirectly owns or controls over 50% of the captive REIT or RIC. A qualified REIT subsidiary must join the combined return of its captive REIT parent. For the most recent information on the combined reporting requirements, visit our Web site (at www.nystax.gov ). Note: All information in this statement is subject to review and adjustment by the Audit Division to determine if the group meets the legal requirements for filing a combined return. This statement is to be filed only by corporations that are forming a new combined group. Complete the Combined filer group listing on this statement to show the current information about the new combined group (attach additional copies if necessary). Existing combined groups will be sent a preprinted statement each year to verify the members of the group and to add or remove any corporations from the group. Please submit this form, prior to the due date of the combined franchise tax return, directly to: NYS Tax Department Combined Filer Services Group, W A Harriman Campus, Albany NY 12227, to expedite the recording of your group information. If you have changes to the group information after filing Form CT-51, indicate the changes on a copy of the previously submitted Form CT-51 and attach it to the return. If you have not previously submitted Form CT-51, you must submit the form with the filing of your combined corporate franchise tax return to the address on the return. Please enter below the name, address, and telephone number of an authorized individual whom we may contact to clarify information if needed. By returning this statement for the combined group, the taxpayers in the combined group are authorizing the representative named below to receive and provide tax information for the combined group, including the parent and all subsidiaries.
Representative name Mailing address of representative Title Telephone number ( ) Fax number ( )

Note: Please be sure to enter each group member's own federal employer identification number (EIN) on the Combined filer group listing.
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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CT-51 (8/08)

Combined filer group listing

Parent (payer) ID #:

Identify parent (payer) corp. here (X) Legal name Federal EIN Date of incorporation Other than New York State corporations State or country Date began Date of incorporation business in authorized New York in New York

Period/Year entering group

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