New York Schedules A, B, and C - Attachment to Form CT-3-A (OBSOLETE)

Form CT-3-A/ATT is obsolete, and is no longer supported by the New York Department of Revenue.

Schedules A, B, and C - Attachment to Form CT-3-A (OBSOLETE)
Form CT-3-A-ATT:2014:Schedules A, B, and C - Attachment to Form CT-3-A:CT3AATTCT-3-A/ATT
	 Legal name of corporation	

New York State Department of Taxation and Finance

Schedules A, B, and C —
Attachment to Form CT-3-A

General Business Corporation Combined
Franchise Tax Return
Employer identification number (EIN)

	Combined parent corporation legal name	

Parent EIN

This form must be completed for each corporation in the combined group with investment capital (Schedule A) or subsidiary capital
(Schedule B).
Schedule C of this form must be completed for each corporation in the combined group that is a qualified public utility and transferee,
qualified power producer, or qualified pipeline corporation.
See page 3 and Form CT-3-A-I, Instructions for Forms CT-3-A, CT-3-A/ATT, and CT-3-A/B, for assistance in completing this form.
Attach this form to Form CT-3-A, General Business Corporation Combined Franchise Tax Return.

Schedule A — Investment capital information (see instructions)
	

Attach separate sheets, if necessary, displaying this information formatted as below.

Section 1 — Corporate and governmental debt instruments (breakdown of information on Form CT-3-A, line 196)
A — 	Description of investment (identify each debt instrument here; for each debt instrument complete columns B through G on the
	

corresponding lines below; see instructions)

	Item	
	 A

Debt instrument

	 B
	 C
	 D
	 A	
B	
C	
	Item	 Maturity date	
Average value	
		
(mm-dd-yy)	
(see instructions)	
				
				

	
	
	
	

D	
Liabilities directly or	
indirectly attributable to	
investment capital	

E	
Net average value	

(column C – column D)	
(see instructions)	
(see instructions)		

F	
Issuer’s	
allocation	
%	
(see instr.)

G
Value allocated to
New York State
(column E × column F)

A
B
C
D

Amounts from attached list
	 1	 Totals of
		  Section 1  		 1

Section 2 — Corporate stock, stock rights, stock warrants, and stock options (breakdown of information on Form CT-3-A, line 197)
A — Description of investment (identify each investment here; for each investment complete columns B through G on the corresponding lines below; see instr.)
	Item	
Investment
	 A
	 B
	 C
	 D

	 A	

B	
C	
	Item	 Number of	
Average value	
		
shares	
(see instructions)	
				
				

	
	
	
	

D	
Liabilities directly or	
indirectly attributable to	
investment capital	

E	
Net average value	

(column C – column D)	
(see instructions)	
(see instructions)		

F	
Issuer’s	
allocation	
%	
(see instr.)

G
Value allocated to
New York State
(column E × column F)

A
B
C
D

Amounts from attached list
	 2	 Totals of
		  Section 2  		 2

(continued)
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Page 2 of 3  CT-3-A/ATT (2014)

Section 3 — Computation of investment capital (breakdown of information on Form CT-3-A, line 198)
			
C	
			
Average value	
				
				

D	
E	
Liabilities directly or	
Net average value	
indirectly attributable to	
(column C – column D)	
investment capital		

F	
Issuer’s	
allocation	
%	

G
Value allocated to
New York State
(column E × column F)

	 3	 Section 1 totals
		  (from line 1)	 3
	 4	 Section 2 totals
		  (from line 2) 	 4
	 5	 Totals (add lines 3 and 4 in columns C, D, E, and G)
			
5		
	 6	 Cash (optional; see instructions)
			
6
	 7	 Investment capital (add lines 5 and 6 in columns C, D, and E) 
			
7

Schedule B — Computation and allocation of subsidiary capital base (breakdown of information listed on

Form CT-3‑A, lines 220 through 223; do not include any subsidiaries included in the combined group). Attach separate sheets, if
necessary, displaying this information formatted as below. (see instructions)

A — 	Description of subsidiary capital (list the name of each corporation and the EIN here; for each corporation complete columns B through G on 		

	

the corresponding lines below; see instructions)

	 Item	
	
	
	
	
	
	
	
	

A
B
C
D
E
F
G
H

	

A	

	 Item	
		
		
		

Name	

B	

C	

% of 	
Average	
voting	
value	
stock	
(see instructions)	
owned		

D	

Liabilities directly or 	
indirectly attributable to	
subsidiary capital	
(see instructions)	

EIN

E	

Net average	
value	
(column C – column D)	
(see instructions)	

F	

Issuer’s	
allocation	
%	
(see instr.)

A
B
C
D
E
F
G
H
Amounts from attached list
	 8	 Totals (add amounts in columns C and D)

		 		 8
	 9	 Total net average value of subsidiary capital (add amounts in column E) 	 9.	
	10	 Subsidiary capital base before deduction (add amounts in column G) ....................................................... 	 10
	11	 Value of subsidiary capital included in column G of subsidiaries taxable under Article 32,
		  Article 33, and Article 9 section 186 (see instructions). ......................................................................... 	 11
	12	 Subsidiary capital base (subtract line 11 from line 10; enter here and on Form CT-3-A, line 223) ..................... 	 12

435002140094

G

Value allocated to
New York State		
(column E × column F)

CT-3-A/ATT (2014)  Page 3 of 3

Schedule C — Qualified public utilities and transferees, qualified power producers, and qualified 		
	
pipeline corporations (see instructions)
Part 1 — Adjustments for qualified public utilities and transferees (see instructions)
Other additions
	13	 Federal depreciation deduction for transition property (see instructions) ............................................. 	
	14	 Federal loss on the sale of transition property (see instructions) ........................................................... 	
	15	 New York gain on the sale of transition property (see instructions) ....................................................... 	
	16	 Add lines 13, 14, and 15 (enter here and include on Form CT-225-A, Schedule A) ..................................... 	

13
14
15
16

Other subtractions
17	 New York depreciation deduction for transition property (see instructions)  .......................................... 	
18	 New York loss on the sale of transition property (see instructions) ....................................................... 	
	19	 Federal gain on the sale of transition property (see instructions) .......................................................... 	
	20	 Transition property basis adjustment carryover to gain transactions (see instructions)........................ 	
	21	 Transition property basis adjustment carryover to loss transactions (see instructions). ....................... 	
	22	 New York State regulatory asset deduction (see instructions)............................................................... 	
	23	 Add lines 17 through 22 (enter here and include on Form CT-225-A, Schedule B) ...................................... 	

17
18
19
20
21
22
23

Part 2 — Adjustments for qualified power producers and qualified pipeline corporations (see instructions)
Other additions
	24	 Federal depreciation deduction for transition property (see instructions; enter here and include on
		  Form CT-225-A, Schedule A) ................................................................................................................ 	 24
Other subtractions
25	 New York depreciation deduction for transition property (see instructions; enter here and include on
		  Form CT-225-A, Schedule B) ................................................................................................................ 	 25

Instructions for Schedules A and B
A parent corporation filing Form CT-3-A/ATT should
transfer the appropriate amounts from Schedule A to
Form CT-3-A, lines 196A through 196D, 197A through
197D and 200, column A; and the appropriate amounts
from Schedule B to Form CT-3-A, lines 220 through 223,
column A.
A subsidiary corporation filing Form CT-3-A/ATT, when
there is only one subsidiary in the combined group,
should transfer the appropriate amounts from Schedule A
to Form CT-3-A, lines 196A through 196D, 197A through

435003140094

197D, and 200, column B; and the appropriate amounts
from Schedule B to Form CT-3-A, lines 220 through 223,
column B.
A group of subsidiary corporations filing Form CT-3-A/ATT,
when there is more than one subsidiary in the combined
group, should transfer the appropriate amounts from
Schedule A to Form CT-3-A/B, lines 196A through 196D,
197A through 197D, and 200; and the appropriate
amounts from Schedule B to Form CT-3-A/B, lines 220
through 223, in the column for the proper subsidiary.

Extracted from PDF file 2019-new-york-form-ct-3-aatt.pdf, last modified December 2014

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More about the New York Form CT-3-A/ATT Corporate Income Tax

This form is no longer used.

We last updated the Schedules A, B, and C - Attachment to Form CT-3-A (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-A/ATT.

Form Code	Form Name
Form CT-3M/4M	General Business Corporation MTA Surcharge Return (Obsolete)
Form CT-3-S	New York S Corporation Franchise Tax Return
Form CT-34-SH	New York S Corporation Shareholders' Information Schedule
Form CT-399	Depreciation Adjustment Schedule
Form CT-3-S-ATT	Attachment to Form CT-3-S (OBSOLETE)
Form CT-33-D	Tax on Premiums Paid or Payable To an Unauthorized Insurer-For Taxable Insurance Contracts with an Effective Date on or after July 21, 2011.See TSB-M-
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-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-A/ATT from the Department of Taxation and Finance in March 2021.

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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-A/ATT

We have a total of nine past-year versions of Form CT-3-A/ATT 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-A/ATT