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New York Subsidiary Detail Spreadsheet - Attachment to Form CT-225-A, New York State Modifications (for filers of combined franchise tax returns)
Extracted from PDF file 2025-new-york-form-ct-225-ab.pdf, last modified October 2025Subsidiary Detail Spreadsheet - Attachment to Form CT-225-A, New York State Modifications (for filers of combined franchise tax returns)
CT-225-A/B Department of Taxation and Finance Group Member’s Detail Spreadsheet New York State Modifications (for filers of combined franchise tax returns) Legal name of group designated agent (Article 9-A) or parent of combined group (Article 33) Designated agent or parent employer identification number (EIN) File this form with Form CT-225-A. Complete all parts that apply to you. See Form CT-225/225-A-I, Instructions for Forms CT-225, CT-225-A, and CT-225-A/B. Each combined group member completes and files this form to break down certain addition and subtraction modifications it is required to make. In Schedule A, each member breaks down its additions, and in Schedule B, its subtractions. Schedule A: Certain New York State additions to federal income Legal name of group member EIN of group member Part 1: For certain additions to federal income that did not flow through from a partnership, estate, or trust 1 New York State additions (see instructions) Modification number 1a 1b 1c 1d 1e 1f 1g 1h Amount A - A - A - A - A - A - A - A - Modification number 00 00 00 00 00 00 00 00 1i 1j 1k 1l 1m 1n 1o 1p Amount A - A - A - A - A - A - A - A - 00 00 00 00 00 00 00 00 Total from additional Forms CT-225-A/B, if any.................................... 00 2 Total (add lines 1a through 1p and the total from additional Forms CT-225-A/B) ......................................... 2 00 Part 2: Share of certain additions to federal income from all partnerships, estates, or trusts in which the member is a partner or beneficiary 3 New York State additions (see instructions) Modification number 3a 3b 3c 3d 3e 3f 3g 3h EA - EA - EA - EA - EA - EA - EA - EA - Amount Modification number 00 00 00 00 00 00 00 00 3i 3j 3k 3l 3m 3n 3o 3p EA - EA - EA - EA - EA - EA - EA - EA - Amount 00 00 00 00 00 00 00 00 Total from additional Forms CT-225-A/B, if any.................................... 00 4 Total (add lines 3a through 3p and the total from additional Forms CT-225-A/B) ......................................... 5 Total Part 1 and Part 2 additions (add lines 2 and 4; Article 33 filers see instructions) ............................ 555001250094 4 00 5 00 Page 2 of 2 CT-225-A/B (2025) Schedule B: Certain New York State subtractions from federal income Legal name of group member EIN of group member Part 1: For certain subtractions to federal income that did not flow through from a partnership, estate, or trust 6 New York State subtractions (see instructions) Modification number Amount Modification number Amount 6a 6b 6c 6d 6e 6f S - S - S - S - S - S - 00 00 00 00 00 00 6i 6j 6k 6l 6m 6n S - S - S - S - S - S - 00 00 00 00 00 00 6g 6h S - S - 00 00 6o 6p S - S - 00 00 Total from additional Forms CT-225-A/B, if any.................................... 00 7 Total (add lines 6a through 6p and the total from additional Forms CT-225-A/B) ......................................... 7 00 Part 2: Share of certain subtractions to federal income from all partnerships, estates, or trusts in which the member is a partner or beneficiary 8 New York State subtractions (see instructions) Modification number 8a 8b 8c 8d 8e 8f 8g 8h ES - ES - ES - ES - ES - ES - ES - ES - Amount Modification number 00 00 00 00 00 00 00 00 8i 8j 8k 8l 8m 8n 8o 8p ES - ES - ES - ES - ES - ES - ES - ES - Amount 00 00 00 00 00 00 00 00 Total from additional Forms CT-225-A/B, if any.................................... 00 9 Total (add lines 8a through 8p and the total from additional Forms CT-225-A/B) ......................................... 9 00 10 Total Part 1 and Part 2 subtractions (add lines 7 and 9; Article 33 filers see instructions) ....................... 10 00 555002250094
Form CT-225-A/B Group Member's Detail Spreadsheet New York State Modifications (for filers of combined franchise tax returns) Tax Year 2025
More about the New York Form CT-225-A/B Corporate Income Tax TY 2025
We last updated the Subsidiary Detail Spreadsheet - Attachment to Form CT-225-A, New York State Modifications (for filers of combined franchise tax returns) in January 2026, so this is the latest version of Form CT-225-A/B, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form CT-225-A/B directly from TaxFormFinder. 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-225-A/B.
| Form Code | Form Name |
|---|---|
| Form CT-225 | New York State Modifications |
| Form CT-225-A | New York State Modifications (for filers of combined franchise tax returns) |
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-225-A/B from the Department of Taxation and Finance in January 2026.
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-225-A/B
We have a total of twelve past-year versions of Form CT-225-A/B in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form CT-225-A/B
Form CT-225-A/B Group Member's Detail Spreadsheet New York State Modifications (for filers of combined franchise tax returns) Tax Year 2025
2024 Form CT-225-A/B
Form CT-225-A/B Group Member's Detail Spreadsheet New York State Modifications (for filers of combined franchise tax returns) Tax Year 2024
2023 Form CT-225-A/B
Form CT-225-A/B Group Member's Detail Spreadsheet New York State Modifications (for filers of combined franchise tax returns) Tax Year 2023
2022 Form CT-225-A/B
Form CT-225-A/B Group Member's Detail Spreadsheet New York State Modifications (for filers of combined franchise tax returns) Tax Year 2022
2021 Form CT-225-A/B
Form CT-225-A/B Group Member's Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax retur
2020 Form CT-225-A/B
Form CT-225-A/B Group Member's Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax retur
2019 Form CT-225-A/B
Form CT-225-A/B:2019:Group Member's Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax
2018 Form CT-225-A/B
Form CT-225-A/B:2018:Group Member's Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax
2017 Form CT-225-A/B
Form CT-225-A/B:2017:Group Member's Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax
2016 Form CT-225-A/B
Form CT-225-A/B:2016:Group Member's Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax
2015 Form CT-225-A/B
Form CT-225-A/B:2015:Group Member's Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax
2014 Form CT-225-A/B
Form CT-225-A/B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-225-A New York State Modifications (for filers of combined franchise tax retu
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