TaxFormFinder
New York New York State Modifications (for filers of combined franchise tax returns)
Extracted from PDF file 2023-new-york-form-ct-225-a.pdf, last modified October 2023New York State Modifications (for filers of combined franchise tax returns)
CT-225-A Department of Taxation and Finance New York State Modifications (for filers of combined franchise tax returns) Tax Law – Articles 9-A and 33 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 with Form CT-3-A or CT-33-A. Complete all parts that apply to you. See Form CT-225-A-I, Instructions for Forms CT-225-A and CT-225-A/B. Schedule A – Certain New York State additions to federal income (attach additional form(s) if necessary) The amount on line 5, column E, should equal the amount on Form CT-3-A, Part 3, line 2, or Form CT-33-A, line 74, column E. Part 1 – For certain additions to federal income that did not flow through from a partnership, estate, or trust In column A, the corporation designated as the designated agent (for Article 9-A) or the parent (for Article 33) of the combined group enters its own amount of certain additions to federal income that did not flow through from a partnership, estate, or trust. In column B, the sum of certain additions that did not flow through from a partnership, estate, or trust from all other members of the combined group is entered. If the combined group consists of more than one member, the amounts for column B are obtained from Forms CT-225-A/B. 1 New York State additions (see instructions) Modification number 1a 1b 1c 1d 1e 1f 1g 1h 1i 1j 1k 1l 1m 1n 1o 1p A Designated agent or parent A - A - A - A - A - A - A - A - A - A - A - A - A - A - A - A - B Total group members 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 C Subtotal (column A + column B) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 D Intercorporate eliminations E Combined total (column C - column D) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Total from additional Form(s) CT-225-A, if any 00 00 00 00 00 00 00 00 00 00 2 Total (add columns A through E) 554001230094 Page 2 of 4 CT-225-A (2023) Part 2 – Corporations’ share of certain additions to federal income from partnerships, estates, or trusts In column A, the corporation designated as the designated agent (for Article 9-A) or the parent (for Article 33) of the combined group enters its own amount of certain additions to federal income that flow through to the designated agent or parent from all partnerships, estates, or trusts. In column B, the sum of certain additions that flowed through from all partnerships, estates, or trusts to all other members of the combined group is entered. If the combined group consists of more than one member, the amounts for column B are obtained from Forms CT-225-A/B. 3 New York State additions (see instructions) Modification number 3a 3b 3c 3d 3e 3f 3g 3h 3i 3j 3k 3l 3m 3n 3o 3p A Designated agent or parent EA - EA - EA - EA - EA - EA - EA - EA - EA - EA - EA - EA - EA - EA - EA - EA - B Total group members 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 C Subtotal (column A + column B) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 D Intercorporate eliminations E Combined total (column C - column D) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Total from additional Form(s) CT-225-A, if any 00 00 00 00 00 00 00 00 00 00 4 Total (add columns A through E) 5 Total additions (add lines 2 and 4, columns A through E; see instructions) 00 00 554002230094 00 00 00 CT-225-A (2023) Page 3 of 4 Schedule B – Certain New York State subtractions from federal income (attach additional form(s) if necessary) The amount on line 10, column E should equal the amount on Form CT-3-A, Part 3, line 4, or Form CT-33-A, line 83, column E. Part 1 – For certain subtractions from federal income that did not flow through from a partnership, estate, or trust In column A, the corporation designated as the designated agent (for Article 9-A) or the parent (for Article 33) of the combined group enters its own amount of certain subtractions from federal income that did not flow through from a partnership, estate, or trust. In column B, the sum of certain subtractions that did not flow through from a partnership, estate, or trust from all other members of the combined group is entered. If the combined group consists of more than one member, the amounts for column B are obtained from Forms CT-225-A/B. 6 New York State subtractions (see instructions) Modification number 6a 6b 6c 6d 6e 6f 6g 6h 6i 6j 6k 6l 6m 6n 6o 6p A Designated agent or parent S - S - S - S - S - S - S - S - S - S - S - S - S - S - S - S - B Total group members 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 C Subtotal (column A + column B) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 D Intercorporate eliminations E Combined total (column C - column D) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Total from additional Form(s) CT-225-A, if any 00 00 00 00 00 00 00 00 00 00 7 Total (add columns A through E) 554003230094 Page 4 of 4 CT-225-A (2023) Part 2 – Corporations’ share of certain subtractions from federal income from partnerships, estates, or trusts In column A, the corporation designated as the designated agent (for Article 9-A) or the parent (for Article 33) of the combined group enters its own amount of certain subtractions from federal income that flow through to the designated agent or parent from all partnerships, estates, or trusts. In column B, the sum of certain subtractions that flowed through from all partnerships, estates, or trusts to all other members of the combined group is entered. If the combined group consists of more than one member, the amounts for column B are obtained from Forms CT-225-A/B. 8 New York State subtractions (see instructions) Modification number 8a 8b 8c 8d 8e 8f 8g 8h 8i 8j 8k 8l 8m 8n 8o 8p A Designated agent or parent ES - ES - ES - ES - ES - ES - ES - ES - ES - ES - ES - ES - ES - ES - ES - ES - B Total group members 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 C Subtotal (column A + column B) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 D Intercorporate eliminations E Combined total (column C - column D) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Total from additional Form(s) CT-225-A, if any 00 00 00 00 00 00 00 00 00 00 9 Total (add columns A through E) 10 Total subtractions (add lines 7 and 9, columns A through E; see instructions) 554004230094 00 00 00 00 00
Form CT-225-A New York State Modifications (for filers of comined franchise tax returns) Tax Year 2023
More about the New York Form CT-225-A Corporate Income Tax TY 2023
We last updated the New York State Modifications (for filers of combined franchise tax returns) in January 2024, so this is the latest version of Form CT-225-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-225-A directly from TaxFormFinder. You can print other New York tax forms here.
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-225-A.
| Form Code | Form Name |
|---|---|
| Form CT-225 | New York State Modifications |
| Form CT-225-A/B | Subsidiary Detail Spreadsheet - Attachment to 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 from the Department of Taxation and Finance in January 2024.
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
We have a total of ten past-year versions of Form CT-225-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form CT-225-A
Form CT-225-A New York State Modifications (for filers of comined franchise tax returns) Tax Year 2023
2022 Form CT-225-A
Form CT-225-A New York State Modifications (for filers of comined franchise tax returns) Tax Year 2022
2021 Form CT-225-A
Form CT-225-A New York State Modifications (for filers of comined franchise tax returns) Tax Year 2021
2020 Form CT-225-A
Form CT-225-A New York State Modifications (for filers of comined franchise tax returns) Tax Year 2020
2019 Form CT-225-A
Form CT-225-A:2019:New York State Modifications (for filers of comined franchise tax returns):ct225a
2018 Form CT-225-A
Form CT-225-A:2018:New York State Modifications (for filers of comined franchise tax returns):ct225a
2017 Form CT-225-A
Form CT-225-A:2017:New York State Modifications (for filers of comined franchise tax returns):ct225a
2016 Form CT-225-A
Form CT-225-A:2016:New York State Modifications (for filers of comined franchise tax returns):ct225a
2015 Form CT-225-A
Form CT-225-A:2015:New York State Modifications (for filers of combined franchise tax returns):ct225a
2014 Form CT-225-A
Form CT-225-A:2014:New York State Modifications (for filers of comined franchise tax returns):ct225a
TaxFormFinder Disclaimer:
While we do our best to keep our list of New York Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.