New York Foreign Corporation License Fee Return

Foreign Corporation License Fee Return
Form CT-240:2014:Foreign Corporation License Fee Return:CT240
Important information
About Forms CT-240 and CT-245
As a result of corporate tax reform, significant changes were made to the Tax Law.
For tax years beginning on or after January 1, 2015, the maintenance fee under
Tax Law, Article 9, section 181.2, and the license fee under Tax Law, Article 9,
section 181.1, were repealed. Therefore, for those tax years there is no longer a
requirement to file either Form CT-240 or Form CT-245.

Click here to open the corporate tax reform Web page.

CT-240

New York State Department of Taxation and Finance

Foreign Corporation
License Fee Return
Tax Law – Article 9, Section 181.1	

Based on
period ended
Employer identification number (EIN)	

File number	

		

Business telephone number

(	

)

Legal name of corporation			

Trade name/DBA

Mailing name (if different from legal name above)

State or country of incorporation

Date received (for Tax Department use only)

c/o
Number and street or PO box

City	

Date of incorporation

State	

ZIP code

Foreign corporations: date began
business in NYS

If you need to update your address or phone information for corporation tax, or
other tax types, you can do so online. See Business information in Form CT-1.
	 A.	 Pay amount shown on line 12. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.) 	

Audit (for Tax Department use only)

A

Payment
enclosed
			

Computation of license fee (see instructions)	
	 1	 Issued and outstanding par value stock at face value......................................................................	 1
	 2	 Par value stock allocated to New York State (multiply line 1 by line 17, line 20, or line 25) .....................	 2
	 3	 Fee — par value stock (multiply line 2 by .0005) ...................................................................................	 3
	 4	 Number of shares of no-par value stock issued and outstanding.... 	 4
	 5	 Number of shares of no-par value stock allocated to New York State
		  (multiply line 4 by line 17, line 20, or line 25) ...................................... 	 5
	 6	 Fee — no-par value stock (multiply line 5 by 5 cents (.05)) ....................................................................	 6
	 7	 Total license fee (line 3 plus line 6 or $10, whichever is greater) ............................................................. 	
7
	 8	 License fee previously paid ...............................................................................................................	 8
	 9	 License fee due with this return (subtract line 8 from line 7) ..................................................................	 9	
	 10	 Interest (see instructions) ................................................................................................................... 	 10
	 11	 Additional charges (see instructions) .................................................................................................. 	 11
	 12	 Balance due (add lines 9, 10, and 11 and enter here; enter the payment amount on line A above) .............. 	 12

Schedule A — Foreign corporations (including S corporations and corporations included in a combined return)
taxable under Tax Law, Article 9-A (see instructions)
	 13	
	 14	
	 15	
	 16	
	 17	

Allocated business and investment capital from Form CT-3, line 39................................................ 	
Allocated subsidiary capital from Form CT-3-ATT, line 29.................................................................	
Total allocated capital (add lines 13 and 14) .........................................................................................	
Total capital from Form CT-3, line 32.................................................................................................	
License fee allocation (divide line 15 by line 16) ....................................................................................	

13
14
15
16
17	

%

	 18	 Gross assets, less United States obligations and cash, employed in New York State ....................	 18
	 19	 Gross assets, less United States obligations and cash, wherever employed...................................	 19
	 20	 License fee allocation (divide line 18 by line 19) ....................................................................................	 20	

%

Schedule B — Foreign corporations taxable under Tax Law, Article 9 (see instructions)

416001140094

Page 2 of 2  CT-240 (2014)

Schedule C — Foreign corporations taxable under Tax Law, Article 32 (see instructions)
	 21	
	 22	
	 23	
	 24	
	 25	

Allocated business capital.................................................................................................................	
Allocated subsidiary capital . ............................................................................................................	
Total allocated business and subsidiary capital (add lines 21 and 22) .................................................	
Total worldwide capital .....................................................................................................................	
License fee allocation (divide line 23 by line 24) ....................................................................................	

21
22
23
24
25	

Designee’s name (print)	
Third – party 		 Yes	
No
designee 	 Designee’s e-mail address

%

Designee’s phone number

(		

(see instructions) 				

)

PIN

Certification: I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete.
Authorized
person
Paid
preparer
use
only
(see instr.)

Printed name of authorized person	

Signature of authorized person	

	 E-mail address of authorized person	

Telephone number	

(		

	 Firm’s name (or yours if self-employed)		
	 Signature of individual preparing this return	

Address	

	 E-mail address of individual preparing this return		

See instructions for where to file.

416002140094

Official title

)

Firm’s EIN	

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
Date

ZIP code