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New York Subsidiary Detail Spreadsheet - Attachment to Form CT-3-A (OBSOLETE)
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Extracted from PDF file 2019-new-york-form-ct-3-ab.pdf, last modified December 2014Subsidiary Detail Spreadsheet - Attachment to Form CT-3-A (OBSOLETE)
CT-3-A/B Subsidiary Detail Spreadsheet New York State Department of Taxation and Finance Attachment to Form CT-3-A General Business Corporation Combined Franchise Tax Return Legal name of the parent of the combined group Parent employer identification number (EIN) If there is only one subsidiary included in the combined return, this form is not required. Complete line K and column B of Form CT-3-A, General Business Corporation Combined Franchise Tax Return. If there is more than one subsidiary included in the combined return, this form is required. If required, attach this form to Form CT-3-A. Subsidiary Subsidiary EIN EIN Legal name of corporation Legal name of corporation Combined entire net income (ENI) base 1 Federal taxable income before net operating loss and special deductions (see instructions; include disallowed dividends paid deduction)............................. 2 Interest on federal, state, municipal, and other obligations not included on line 1 (see instructions). ........................................................................ 3 Interest paid to a corporate stockholder owning more than 50% of issued and outstanding stock (see instructions) ................................. 4a Interest deductions directly attributable to subsidiary capital (see instr.). 4b Noninterest deductions directly attributable to subsidiary capital (see instr.). 5a Interest deductions indirectly attributable to subsidiary capital (see instr.). 5b Noninterest deductions indirectly attributable to subsidiary capital (see instr.) 6 New York State and other state and local taxes deducted on your federal return (see instructions) ............................................................ 7 Federal depreciation deduction from Form CT-399, if applicable (see instructions) .................................................................................... 8 Other additions (see instructions) ............................................................ 1 2 3 4a 4b 5a 5b 6 7 8 11 Fifty percent of dividends from nonsubsidiary corporations (see instructions) 12 Foreign dividends gross-up not included on lines 11 and 217 (see instr.) 11 12 14 Allowable New York depreciation from Form CT-399, if applicable (see instructions) .................................................................................. 15 Other subtractions (see instructions) ....................................................... 14 15 23 Optional depreciation adjustments (see instructions) ............................. 23 Combined capital base (use average values and enter whole dollars for lines 26 through 31; see instructions) 26 Total assets from federal return ........................................................... 27 Real property and marketable securities included on line 26............... 28 Subtract line 27 from line 26................................................................. 29 Real property and marketable securities at fair market value (see instr.). 30 Adjusted total assets (add lines 28 and 29) ............................................. 31 Total liabilities (see instructions). ............................................................. 436001140094 26 27 28 29 30 31 00 00 00 00 00 00 00 00 00 00 00 00 CT-3-A/B (2014) Page 1b Who must file this form For all combined returns and attachments, the taxpayer responsible for filing Form CT-3-A is designated as the parent corporation. The other corporations included in the combined return are designated subsidiaries. Parent corporations who file a combined return that includes more than one subsidiary must use Form CT-3-A/B to detail the subsidiaries’ individual computations. If the combined group has more than six subsidiaries, use as many additional Forms CT‑3‑A/B as necessary. Instructions Line numbers and text for Form CT-3-A/B correspond to the line numbers of Form CT-3-A. Note that certain lines are not included Subsidiary Subsidiary on Form CT-3-A/B because subsidiary information is not required for these lines. For line instructions, refer to the corresponding line instructions in Form CT-3-A-I, Instructions for Forms CT-3-A, CT-3-A/ATT, and CT-3-A/B. Include the amounts shown in the Total column on the corresponding lines on Form CT-3-A, column B (Total subsidiaries). Attach all Forms CT-3-A/B to Form CT-3-A. If you wish, you may substitute a computer printout that replicates all the information requested on Form CT-3-A/B. You may reduce the printout to fit on an 8½-by-11-inch sheet of paper; however, the printout must be highly legible with 8 point or larger text. This exception applies to Form CT-3-A/B and not to Form CT-3-A or most other corporation tax forms. Subsidiary Subsidiary EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Total 1 1 2 2 3 4a 4b 5a 5b 3 4a 4b 5a 5b 6 6 7 8 7 8 11 12 11 12 14 15 14 15 23 23 26 27 28 29 30 31 00 00 00 00 00 00 436002140094 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 26 27 28 29 30 31 Page 2a CT-3-A/B (2014) Legal name of the parent of the combined group EIN Subsidiary EIN Legal name of corporation Legal name of corporation Combined minimum taxable income (MTI) base (see instructions) Adjustments (see instructions for lines 43 through 50) 43 Depreciation of tangible property placed in service after 1986 .......... 44 Amortization of mining exploration and development costs paid or incurred after 1986........................................................................... 45 Amortization of circulation expenditures paid or incurred after 1986 (personal holding companies only) ........................................................ 46 Basis adjustments in determining gain or loss from sale or exchange of property........................................................................................ 47 Long-term contracts entered into after February 28, 1986................. 48 Installment sales of certain property.................................................... 49 Merchant marine capital construction funds....................................... 50 Passive activity loss (closely held and personal service corporations only) . Tax preference items 52 Depletion (see instructions). ................................................................... 53 54 Intangible drilling costs (see instructions)............................................... 43 44 45 46 47 48 49 50 52 54 Combined business allocation percentage for aviation corporations (see instructions) 118a New York aircraft arrivals and departures (revenue flights only) (see instr.). 118a 118b Adjusted New York aircraft arrivals and departures (revenue flights only) (multiply line 118a by 60% (.6))............................................................ 118b 119 Total aircraft arrivals and departures (revenue flights only) (see instr.) 119 121a New York revenue tons handled (see instructions)................................. 121a 121b Adjusted New York revenue tons handled (multiply line 121a by 60% (.6)) 121b 122 Total revenue tons handled (see instructions). ....................................... 122a 124a New York originating revenue (see instructions)..................................... 124a 124b Adjusted New York originating revenue (multiply line 124a by 60% (.6)) .... 124b 125 Total originating revenue (see instructions). ........................................... 125 436003140094 Subsidiary EIN CT-3-A/B (2014) Page 2b Subsidiary Subsidiary Subsidiary Subsidiary EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Total 43 43 44 44 45 45 46 47 48 49 50 46 47 48 49 50 52 52 54 54 118a 118a 118b 119 118b 119 121a 121b 122 121a 121b 122 124a 124b 125 124a 124b 125 436004140094 Page 3a CT-3-A/B (2014) Legal name of the parent of the combined group EIN Subsidiary Subsidiary EIN EIN Legal name of corporation Legal name of corporation Combined business allocation percentage Average value of property (see instructions) 129 New York real estate owned................................................................. 130 Total real estate owned......................................................................... 131 New York real estate rented.................................................................. 132 Total real estate rented.......................................................................... 133 New York inventories owned................................................................ 134 Total inventories owned........................................................................ 129 130 131 132 133 134 135 New York tangible personal property owned...................................................... 135 136 Total tangible personal property owned............................................... 137 New York tangible personal property rented........................................ 138 Total tangible personal property rented................................................ 139 Total New York property (add lines 129, 131, 133, 135, and 137) ............... 140 Total property everywhere (add lines 130, 132, 134, 136, and 138) ............ Receipts in the regular course of business from (see instructions): 142 Sales of tangible personal property allocated to New York State (see instr.). 143 Total sales of tangible personal property (see instructions)..................... 144 New York services performed (see instructions)...................................... 145 Total services performed (see instructions). ............................................ 146 New York rentals of property (see instructions)....................................... 147 Total rentals of property (see instructions)............................................... 148 New York royalties (see instructions)....................................................... 149 Total royalties (see instructions)............................................................... 150 Other New York business receipts (see instructions). ............................. 151 Total other business receipts (see instructions)....................................... 152 Total New York receipts (add lines 142, 144, 146, 148, and 150) ................ 153 Total receipts everywhere (add lines 143, 145, 147, 149, and 151) ............. Payroll (see instructions) 156 New York wages and other compensation of employees, except general executive officers............................................................................. 157 Total wages and other compensation of employees, except general executive officers.............................................................................. 136 137 138 139 140 142 143 144 145 146 147 148 149 150 151 152 153 156 157 Combined business allocation percentage for trucking and railroad corporations (see instructions) 161 New York revenue miles........................................................................ 161 162 Total revenue miles............................................................................... 162 436005140094 CT-3-A/B (2014) Page 3b Subsidiary Subsidiary Subsidiary Subsidiary EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Total 129 130 131 132 133 134 135 136 137 138 139 140 129 130 131 132 133 134 135 136 137 138 139 140 142 143 144 145 146 147 148 149 150 151 152 153 142 143 144 145 146 147 148 149 150 151 152 153 156 156 157 157 161 162 161 162 436006140094 Page 4a CT-3-A/B (2014) Legal name of the parent of the combined group EIN Subsidiary Subsidiary EIN EIN Legal name of corporation Legal name of corporation Combined alternative business allocation percentage for combined MTI base (see instructions) Average value of property (see instructions) 164 New York real estate owned................................................................. 165 Total real estate owned......................................................................... 166 New York real estate rented.................................................................. 167 Total real estate rented.......................................................................... 168 New York inventories owned................................................................ 169 Total inventories owned........................................................................ 170 New York tangible personal property owned........................................ 171 Total tangible personal property owned............................................... 172 New York tangible personal property rented........................................ 173 Total tangible personal property rented................................................ 174 Total New York property (add lines 164, 166, 168, 170, and 172) ............... 175 Total property everywhere (add lines 165, 167, 169, 171, and 173) ............ Receipts in the regular course of business from: 177 Sales of tangible personal property allocated to New York State (see instr.). 178 Total sales of tangible personal property (see instructions)..................... 179 New York services performed (see instructions)...................................... 180 Total services performed (see instructions). ............................................ 181 New York rentals of property................................................................ 182 Total rentals of property........................................................................ 183 New York royalties................................................................................ 184 Total royalties........................................................................................ 185 Other New York business receipts........................................................ 186 Total other business receipts................................................................ 187 Total New York receipts (add lines 177, 179, 181, 183, and 185) ................ 188 Total receipts everywhere (add lines 178, 180, 182, 184, and 186) ............. Payroll (see instructions) 191 New York wages and other compensation of employees, except general executive officers ................................................................. 192 Total wages and other compensation of employees everywhere, except general executive officers ..................................................... 436007140094 164 165 166 167 168 169 170 171 172 173 174 175 177 178 179 180 181 182 183 184 185 186 187 188 191 192 CT-3-A/B (2014) Page 4b Subsidiary Subsidiary Subsidiary Subsidiary EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Total 164 165 166 167 168 169 170 171 172 173 174 175 164 165 166 167 168 169 170 171 172 173 174 175 177 178 179 180 181 182 183 184 185 186 187 188 177 178 179 180 181 182 183 184 185 186 187 188 191 191 192 192 436008140094 Page 5a CT-3-A/B (2014) Legal name of the parent of the combined group EIN Subsidiary Subsidiary EIN EIN Legal name of corporation Legal name of corporation Combined investment capital (see instructions) 196 Section 1 - Corporate and governmental debt instruments (see instr.) 196 A Average value ....................................................................................... A B Liabilities directly or indirectly attributable to investment capital ......... B C Net average value (subtract line B from line A) ......................................... C D Net average value allocated to New York State.................................... D 197 Section 2 - Corporate stock, stock rights, stock warrants, and stock options (see instructions)..................................................................... 197 A Average value........................................................................................ A B Liabilities directly or indirectly attributable to investment capital......... B C Net average value (subtract line B from line A) ......................................... C D Net average value allocated to New York State.................................... D 200 Cash (optional) (see instructions)............................................................. 200 Combined investment income for allocation (see instructions) 202 Interest income from investment capital listed on line 196, Section 1 (see instructions) .................................................................................. 203 Interest income from bank accounts (see instructions)........................... 204 All other interest income from investment capital (see instructions). ...... 205 Dividend income from investment capital (see instructions). .................. 206 Net capital gain or loss from investment capital (see instructions). ........ 207 Investment income other than interest, dividends, capital gains, or capital losses (see instructions). .......................................................... 208 Total investment income (add lines 202 through 207; see instructions) ....... 209 Interest deductions directly attributable to investment capital (see instr.) 210 Noninterest deductions directly attributable to investment capital (see instr.). 211 Interest deductions indirectly attributable to investment capital (see instr.) 212 Noninterest deductions indirectly attributable to investment capital. (see instr.) 202 203 204 205 206 207 208 209 210 211 212 Income from combined subsidiary capital (see instructions) 216 Interest from combined subsidiary capital (attach list) ........................... 216 217 Dividends from combined subsidiary capital (attach list) ....................... 217 218 Capital gains from combined subsidiary capital (attach list) .................. 218 Combined subsidiary capital base (see instructions) Include all corporations (except a DISC) in which you own more than 50% of the voting stock. Do not include the value of any subsidiaries included in the combined return. 220 Average value........................................................................................ 221 Liabilities directly or indirectly attributable to subsidiary capital.......... 222 Net average value (subtract line 221 from line 220)................................... 223 Net average value allocated to New York State.................................... 436009140094 220 221 222 223 CT-3-A/B (2014) Page 5b Subsidiary Subsidiary Subsidiary EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation 196 A Subsidiary EIN Total 196 A B C D B C D 197 A B C D 197 A B C D 200 200 202 203 204 205 206 202 203 204 205 206 207 208 209 210 211 212 207 208 209 210 211 212 216 217 218 216 217 218 220 221 222 223 220 221 222 223 436010140094
Form CT-3-A_B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
More about the New York Form CT-3-A/B Corporate Income Tax
This form is no longer used.
We last updated the Subsidiary Detail Spreadsheet - Attachment to Form CT-3-A (OBSOLETE) in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the New York Department of Taxation and Finance. You can print other New York tax forms here.
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TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the New York Form CT-3-A/B.
| Form Code | Form Name |
|---|---|
| Form CT-3M/4M | General Business Corporation MTA Surcharge Return (Obsolete) |
| Form CT-34-SH | New York S Corporation Shareholders' Information Schedule |
| Form CT-3-S | New York S Corporation Franchise Tax Return |
| Form CT-3-S-ATT | Attachment to Form CT-3-S (OBSOLETE) |
| Form CT-399 | Depreciation Adjustment Schedule |
| Form CT-3-A/C | Report by a Corporation Included in a Combined Franchise Tax Return (OBSOLETE) |
| Form CT-324 | Schedule of Optional Depreciation on Qualified New York Property |
| Form CT-33-NL | Non-Life Insurance Corporation Franchise Tax Return |
| Form CT-3-A/ATT | Schedules A, B, and C - Attachment to Form CT-3-A (OBSOLETE) |
| Form CT-3-ATT | Schedules B, C, and D - Attachment to Form CT-3 (OBSOLETE) |
View all 272 New York Income Tax Forms
Form Sources:
New York usually releases forms for the current tax year between January and April. We last updated New York Form CT-3-A/B from the Department of Taxation and Finance in March 2021.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of New York Form CT-3-A/B
We have a total of nine past-year versions of Form CT-3-A/B in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 Form CT-3-A/B
Form CT-3-A_B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2018 Form CT-3-A/B
Form CT-3-A_B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2017 Form CT-3-A/B
Form CT-3-A_B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2016 Form CT-3-A/B
Form CT-3-A_B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2015 Form CT-3-A/B
Form CT-3-A_B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2014 Form CT-3-A/B
Form CT-3-A_B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2013 Form CT-3-A/B
Form CT-3-A_B:2013:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2012 Form CT-3-A/B
Form CT-3-A_B:2012:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
2011 Form CT-3-A/B
Form CT-3-A_B:2011:Subsidiary Detail Spreadsheet Attachment to Form CT-3-A:CT3AB
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