Instructions For Form Ct-1 - Supplement To Corporation Tax Instructions

CT-1 (2014) Page 3 of 5

Whole dollar amounts — You may elect to show amounts in

represent you or perform services for you beyond the scope of the

whole dollars rather than in dollars and cents. Round any amount

third-party designee, you must designate the person using another

from 50 cents through 99 cents to the next higher dollar. Round

method such as Form DTF-280, Tax Information Authorization, or a

any amount less than 50 cents to the next lower dollar.

power of attorney.

Paid preparer identification numbers

Are you claiming an overpayment?

New York State Tax Law requires certain paid tax return preparers

If you are claiming an overpayment, mark an X in the overpayment

and facilitators of refund anticipation loans (RALs) and refund

box on page 1 of your return to the right of your EIN and file

anticipation checks (RACs) to register electronically with the Tax

number. The chart below identifies the overpayment line on any

Department. When completing the paid preparer section, you must

particular New York State corporation tax return.

enter your New York tax preparer registration identification number

(NYTPRIN) if you are required to have one. (Information on the

Form

Line number

Form

Line number

New York State Tax Preparer Registration Program is available on

CT-3

CT-33-M

our Web site (see Need help?).) In addition, you must enter your

CT-3-A

CT-33-NL

federal preparer tax identification number (PTIN) if you have one;

CT-3M/4M

CT-183

if not, you must enter your social security number (SSN). (PTIN

information is available at )

CT-3-S

CT-183-M

CT-4

CT-184

CT-13

CT-184-M

Important reminder to file a complete return: You must

complete all required schedules and forms that make up your

CT-32

CT-185

return, and include all pages of those forms and schedules

CT-32-A

CT-186

when you file. Returns that are missing required pages or that

CT-32-M

CT-186-E

13b

have pages with missing entries are considered incomplete and

CT-32-S

CT-186-M

cannot be processed, and may subject taxpayers to penalty and

CT-33

CT-186-P

interest.

CT-33-A

CT-186-P/M

CT-33-C

CT-245

Is your return in processible form?

NAICS business code number and NYS

Returns must be prepared in a manner that will permit their

routine handling and processing and include all pages. We will

principal business activity

not pay interest on an overpayment of taxes until a return is in a

Use Publication 910 to obtain your six-digit North American

processible form which includes a required signature.

Industry Classification System (NAICS) code that describes your

Use of reproduced and computerized

principal business activity in New York State. Your principal

business activity outside of New York State may be different,

forms

therefore this may not match the NAICS code you reported on your

Photocopies of returns are acceptable if they are of good quality

federal tax return.

and have an original signature in the proper place. We will accept

computer-produced corporation tax returns if they meet our

Third-party designee

printing specifications. For more information, see Publication 76,

If you want to authorize another individual (third-party designee) to

Specifications for Reproduction of New York State Corporation

discuss this tax return with the New York State Tax Department,

Tax Forms.

mark an X in the Yes box in the third-party designee area of your

return. Also print the designee’s name, phone number, and any

General information

five-digit number the designee chooses as his or her personal

identification number (PIN). If you want to authorize the paid

Electronic filing and electronic payment

preparer who signed your return to discuss the return with the

mandate

Tax Department, print the preparer’s name in the space for the

designee’s name and enter the preparer’s phone number in the

Certain tax preparers using tax software to prepare tax documents,

space for the designee’s phone number. You do not have to

and certain taxpayers preparing their own tax documents using tax

provide the other information requested. If you do not want to

software, must, for the applicable calendar year and all succeeding

authorize another person, mark an X in the No box.

calendar years, e-file all documents authorized by the Commissioner

to be e-filed. Any tax liability or other amount due required to be

If you mark the Yes box, you are authorizing the Tax Department to

paid with a tax document that must be e-filed may also be required

discuss with the designee any questions related to this return. You

by the Commissioner to be e-paid. Where e-pay is required,

are also authorizing the designee to give and receive confidential

payment must be made via electronic means.

taxpayer information relating to:

• this return, including missing information,

Web File

• any notices or bills arising from this filing that you share

You can Web File Form CT-400, Estimated Tax for Corporations, on

with the designee (they will not be sent to the designee),

our Web site (see Need help?). You will need to create an Online

• any payments and collection activity arising from this

Services account or log into your existing one, and select the

filing, and

corporation tax estimated payment option.

• the status of your return or refund.

You can also Web File the following extension requests:

This authorization will not expire but will only cover matters relating

• Form CT-5, Request for Six-Month Extension to File (for

to this return. If you decide to revoke this designee’s authority at

franchise/business taxes, MTA surcharge, or both)

any time, call us (see Need help?).

• Form CT-5.3, Request for Six-Month Extension to File (for

combined franchise tax return, or combined MTA surcharge

You are not authorizing the designee to receive your refund, bind

return, or both)

you to anything (including any additional tax liability), or otherwise

represent you before the Tax Department. If you want someone to

Instructions For Form Ct-1 - Supplement To Corporation Tax Instructions - 2014 Page 3

Related Articles

Related forms

Related Categories