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New York Free Printable Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C for 2024 New York Consolidated Franchise Tax Return (OBSOLETE)

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Form CT-3-C is obsolete, and is no longer supported by the New York Department of Revenue.

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Consolidated Franchise Tax Return (OBSOLETE)
Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

CT-3-C Consolidated Franchise Tax Return New York State Department of Taxation and Finance For corporate shareholders of tax-exempt domestic international sales All filers must enter tax period: corporations (DISCs) Legal name of corporation Tax Law — Article 9-A beginning ending Employer identification number Complete Schedules B through E before completing Schedule A. Stockholders who file as part of a combined group, see instructions. Schedule A, Part 1 — Computation of tax on consolidated entire net income (ENI) base 1 2 3 4 5 6 7 8 9 10 Business income before allocation from line 60, column C ........... 1 Business allocation percentage from line 47 ................................. 2 % Allocated business income (multiply line 1 by line 2) ............................................................................ 3 Investment income before allocation from line 59, column C ........ 4 Investment allocation percentage from line 57 .............................. 5 % Allocated investment income (multiply line 4 by line 5) ......................................................................... 6 Total allocated income (add lines 3 and 6) ........................................................................................... 7 Optional depreciation adjustment from line 61, column C ................................................................ 8 ENI base (line 7 plus or minus line 8)  . ................................................................................................... 9 Tax on ENI base (multiply line 9 by the appropriate rate; see instructions; enter here and on Form CT-3, line 72)  ....... 10 Schedule A, Part 2 — Computation of tax on consolidated capital base 11 Business capital from line 70, column C........................................ 11 12 Business allocation percentage from line 47.................................. 12 % 13 Allocated business capital (multiply line 11 by line 12) .......................................................................... 13 14 15 16 17 18 Investment capital from line 69, column C..................................... 14 Investment allocation percentage from line 57............................... 15 % Allocated investment capital (multiply line 14 by line 15)....................................................................... 16 Capital base (add lines 13 and 16) ........................................................................................................  17 Tax on capital base (multiply line 17 by the appropriate rate; see instructions; enter here and on Form CT-3, line 73)  18 19 20 21 22 23 24 25 26 Alternative business income before allocation from line 64, column C.... 19 % from line 51) ................ Allocated alternative business income (multiply line 19 by Alternative investment income before allocation from line 63, column C.... 21 % from line 57) ................ Allocated alternative investment income (multiply line 21 by Allocated MTI (add lines 20 and 22)  ..................................................................................................... Optional depreciation adjustment from line 61, column C................................................................ MTI base (line 23 plus or minus line 24) ................................................................................................. Tax on MTI base (multiply line 25 by the appropriate rate; see instructions; enter here and on Form CT-3, line 71) . 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Modified business income before allocation from line 66, column C.... 27 % from line 51)..................... Allocated modified business income (multiply line 27 by Investment income before allocation from line 65, column C ........ 29 % from line 57). .............................. Allocated investment income (multiply line 29 by Allocated modified minimum income (add lines 28 and 30)  ................................................................. Optional depreciation adjustment from line 61, column C ................................................................. Modified MTI base (line 31 plus or minus line 32) .................................................................................. Modified minimum tax (multiply line 33 by the appropriate rate; see instructions). .................................... Tax on MTI base from line 26 ........................................................................................................... Highest tax from Form CT-3, line 72, 73, or 74b............................................................................... Excess minimum tax (subtract line 36 from line 35; if less than zero, enter 0) ........................................... Modified minimum tax from line 34................................................ 38 Amount from line 36....................................................................... 39 Excess modified minimum tax (subtract line 39 from line 38; if less than 0, enter 0)................................. Adjusted minimum tax (subtract line 40 from line 37; see instructions).................................................... Schedule A, Part 3 — Computation of tax on consolidated minimum taxable income (MTI) base Schedule A, Part 4 — Computation of adjusted minimum tax Schedule A, Part 5 — Computation of tax on consolidated subsidiary capital base 20 22 23 24 25 26 28 30 31 32 33 34 35 36 37 40 41 42 Allocated subsidiary capital base from line 52, column C (enter here and on Form CT-3, line 76). ........ 42 43 Tax on subsidiary capital base (multiply amount on Form CT‑3‑ATT, line 31 by 0.0009; enter here and on Form CT-3, line 77)... 43 502001140094 Attach a complete copy of Form CT-3-B to this form. Page 2 of 4  CT-3-C (2014) Name of stockholder Stockholder EIN Schedule B, Part 1 — Computation of business allocation percentage (see instructions) 44 45 46 47 Schedule B, Part 2 — Computation of alternative business allocation percentage for MTI (see instructions) 48 New York State receipts (from Form CT-3 and CT-3-B, line 155, column A) ............................................. 48 49 Receipts everywhere (from Form CT-3 and CT-3-B, line 155, column B) .................................................. 49 50 New York State receipts factor (divide line 48 by line 49)  ..................................................................... 50 51 Alternative business allocation percentage (enter line 50 here and in the first box on lines 20 and 28) ......... 51 44 45 46 47 New York State receipts (from Form CT-3 and CT-3-B, line 135, column A) ............................................. Receipts everywhere (from Form CT-3 and CT-3-B, line 135, column B) .................................................. New York State receipts factor (divide line 44 by line 45) ...................................................................... Business allocation percentage (enter line 46 here and on lines 2 and 12) .............................................. Schedule C — Computation of subsidiary allocation percentage 52 Subsidiary capital allocated to NYS (from Form CT-3-ATT and CT-3-B, Schedule C, line 29) ................... 52 53 Total subsidiary capital (from Form CT-3-ATT and CT-3-B, Schedule C, line 28) ....................................... 53 54 Subsidiary allocation percentage (divide line 52 by line 53) .................................................................. 54 Schedule D — Computation of investment allocation percentage 55 Investment capital allocated to NYS (from Form CT-3-ATT and CT-3-B, Schedule B, line 4, column G) ...........  55 56 Investment capital (from Form CT-3-ATT and CT-3-B, Schedule B, line 4, column E) ................................. 56 57 Investment allocation percentage (divide line 55 by line 56)  . ...............................................................   57 Schedule E, Part 1 — ENI base 58 59 60 61 ENI (from Form CT-3 and CT-3-B, line 17) ............................................................................................... Investment income before allocation (from Form CT-3 and CT-3-B, line 18) .......................................... Business income before allocation (from Form CT-3 and CT-3-B, line 19) .............................................. Optional depreciation adjustment (from Form CT-3, line 23) ................................................................. Schedule E, Part 2 — MTI base 58 59 60 61 62 MTI (from Form CT-3 and CT-3-B, line 59) ............................................................................................... 62 63 Alternative investment income before allocation (from Form CT-3 and CT-3-B, line 64) ......................... 63 64 Alternative business income before allocation (from Form CT-3 and CT-3-B, line 65)  ........................... 64 Schedule E, Part 3 — Modified minimum income 65 Investment income before allocation (from Form CT-3 and CT-3-B, line 18) .......................................... 65 66 Modified business income before allocation (from Form CT-38, line 5, and CT-3-B, Schedule E, line 5) . ............. 66 Schedule E, Part 4 — Capital 67 68 69 70 Total capital (from Form CT-3 and CT-3-B, line 32) ................................................................................. Subsidiary capital (from Form CT-3 and CT-3-B, line 33) ........................................................................ Investment capital (from Form CT-3 and CT-3-B, line 35) ....................................................................... Business capital (from Form CT-3 and CT-3-B, line 36) .......................................................................... Legal name of corporation DISC 1 DISC 2 502002140094 67 68  69  70 Employer identification number CT-3-C (2014)  Page 3 of 4 DISC 1 % owned (see instructions) DISC 2 % owned (see instructions) A Total 44 45 46 47 B – Intercorporate eliminations (explain on C Total minus intercorporate eliminations attached sheet; see instructions) (A minus B) 44 45 46 47 % % 48 49 50 51 48 49 50 51 % % 52 53 54 52 53 54 % 55 56 57 55 56 57 % 58 59 60 61 58 59 60 61 62 63 64 62 63 64 65 66 65 66 67 68 69 70 67 68 69 70 502003140094 Page 4 of 4  CT-3-C (2014) Instructions Form CT-1, Supplement to Corporation Tax Instructions See Form CT-1 for the following topics: • Changes for the current tax year (general and by Tax Law Article) • Business information (how to enter and update) • Entry formats — Dates — Negative amounts — Percentages — Whole dollar amounts • Are you claiming an overpayment? • NAICS business code number and NYS principal business activity • Third-party designee • Paid preparer identification numbers • Is your return in processible form? • Use of reproduced and computerized forms • Electronic filing and electronic payment mandate • Web File • Form CT-200-V • Collection of debts from your refund or overpayment • Fee for payments returned by banks • Reporting requirements for tax shelters • Tax shelter penalties • Voluntary Disclosure and Compliance Program • Your rights under the Tax Law • Need help? • Privacy notification Who must file Form CT-3-C — All corporate stockholders in domestic international sales corporations (DISCs) must file this consolidated return when the DISC is exempt from tax under Tax Law Article 9-A. The return must include information about the stockholder and tax-exempt DISCs in which the stockholders own stock. Required forms — The tax-exempt DISC must complete and file Form CT-3-B, Tax-Exempt Domestic International Sales Corporation (DISC) Information Return. The stockholder of the DISC must complete and file Form CT-3-C and either Form CT-3, General Business Corporation Franchise Tax Return, or Form CT-3-A, General Business Corporation Combined Franchise Tax Return. Copies of the information return for tax-exempt DISCs, Form CT-3-B, must accompany Form CT-3-C. General instructions — List names and employer identification numbers of the stockholder and DISCs in the spaces provided. The information requested on this form may be found on Forms CT-3; CT-3-ATT, Schedules B, C, and D — Attachment to Form CT-3; and CT-38, Minimum Tax Credit, filed by the stockholder; and CT-3-B, filed by the tax-exempt DISC. When the tax period of the DISC differs from that of its stockholder, the period of the DISC that ends within the period of the stockholder is consolidated on Form CT-3-C. Stockholder of tax-exempt DISC included in a combined group — If the stockholder of a tax-exempt DISC files as a part of a combined group, it does not file Form CT-3. However, the stockholder should record its own information on Schedules B through E as if it had filed Form CT-3 (obtain instructions for specific lines from Form CT-3-A-I, Instructions for Forms CT-3-A, CT-3-A/ATT, and CT-3-A/B, under Line instructions for Forms CT-3-A and CT-3-A/B). Then, only carry information to Schedule A, from Schedules B through E, for lines 1, 4, 8, 11, 14, 19, 21, 24, 27, 29, 32, and 42. Such information will then be listed on Form CT-3-A for the stockholder. 502004140094 Reporting period — Use this return for calendar year 2014 and fiscal years that begin in 2014 and end in 2015. Do not file using this 2014 return if: • you have a tax year of less than 12 months that begins and ends in 2015, and • the 2015 return is not yet available at the time you are required to file the return. Instead, file a request for an extension to file for the short period and wait for the 2015 return to become available on the Tax Department’s Web site (see Need help?). All filers must complete the beginning and ending tax year boxes in the upper right corner on page 1 of the form. Line instructions Complete Schedules B through E before completing Schedule A. Obtain the DISC information for Schedules B through E from the DISC information report, Form CT-3-B. Schedule A — Compute a tax for each taxable base (Parts 1 through 5) and if applicable, transfer the amounts to Form CT-3. Note: As stated in Stockholder of tax-exempt DISC included in a combined group, stockholders included as part of combined returns complete only certain lines of Schedule A and do not compute tax amounts. Lines 10, 18, 26, and 34 — Find the appropriate tax rates in Form CT-3/4-I, Instructions for Forms CT-4, CT-3, and CT-3-ATT. Line 41 — For complete details, see Form CT-38, Schedule A instructions. Also enter the amount from this line on Form CT-38, line 18. Schedule B, Parts 1 and 2 — The receipts factor is the business allocation percentage (BAP) and the alternative BAP. DISC columns — Enter at the top of each column the percentage owned, based on issued and outstanding capital stock. Enter the stockholder’s attributable share of amounts reported by the DISC on Form CT-3-B. Column B — Intercorporate eliminations — You must base intercorporate eliminations on the respective reporting periods of the stockholders and the DISCs. Attach a statement explaining all intercorporate eliminations. • Schedule B — Eliminate intercorporate business receipts. • Schedule E — Eliminate deemed and actual dividends received from DISCs to the extent included in ENI. Also eliminate intercorporate assets and liabilities.
Extracted from PDF file 2019-new-york-form-ct-3-c.pdf, last modified December 2014

More about the New York Form CT-3-C Corporate Income Tax

This form is no longer in use.

We last updated the Consolidated Franchise Tax Return (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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Related New York Corporate Income Tax Forms:

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-C.

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-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-399 Depreciation Adjustment Schedule
Form CT-3-A/ATT Schedules A, B, and C - Attachment to Form CT-3-A (OBSOLETE)
Form CT-3-A/B Subsidiary Detail Spreadsheet - Attachment to Form CT-3-A (OBSOLETE)

Download all NY tax forms 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-C from the Department of Taxation and Finance in March 2021.

Show Sources >

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-C

We have a total of nine past-year versions of Form CT-3-C 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-C

Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

2018 Form CT-3-C

Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

2017 Form CT-3-C

Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

2016 Form CT-3-C

Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

2015 Form CT-3-C

Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

Consolidated Franchise Tax Return 2014 Form CT-3-C

Form CT-3-C:2014:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

Consolidated Franchise Tax Return 2013 Form CT-3-C

Form CT-3-C:2013:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

2012 Form CT-3-C

Form CT-3-C:2012:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C

2011 Form CT-3-C

Form CT-3-C:2011:Consolidated Franchise Tax Return for corporate shareholders of tax-exempt domestic international sales corporations (DISCs):CT3C


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