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New York Combined Group Detail Spreadsheet
Form CT-32-A/B (Obsolete) is obsolete, and is no longer supported by the New York Department of Revenue.
Extracted from PDF file 2019-new-york-form-ct-32-ab.pdf, last modified January 2015Combined Group Detail Spreadsheet
CT-32-A/B New York State Department of Taxation and Finance Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return Attach to Form CT‑32‑A (see instructions, Form CT-32-A-I) Legal name of the parent corporation of the combined group Parent employer identification number (EIN) Schedule B – Computation and allocation of ENI 24 FTI before net operating loss and special deductions (see instructions) . .............................................................................................. Additions 25 Dividends and interest effectively connected with the conduct of a trade or business not included on line 24 by alien corporations (see instructions) .... 26 Income effectively connected with the conduct of a trade or business not included on line 24 by alien corporations (see instructions) ... 27 Dividends and interest not included on line 24 by non-alien corporations (see instructions) ................................................................ 28 Income taxes paid to the United States, its possessions, or foreign countries deducted on federal return (see instructions) . ............ 29 New York State franchise taxes and Article 23 taxes deducted on federal return (see instructions)...................................................... 30 Total amount of federal depreciation from Form CT-399 and, if applicable, lines 186 and 188 (see instructions*) ................................ 31 New York State gains (losses) on disposition of property from line 190*............................................................................................. 32 Amount of special additional mortgage recording tax deducted on your federal return and claimed as a tax credit......................... 33 Any other federal deduction previously allowable as a deduction under Article 9-B or 9-C (attach explanation) ................................... 34 35 36 Other additions (attach list) .................................................................................................................................................................... 37 Total additions (add lines 25 through 36) .................................................................................................................................................. Subtractions 38 Interest and other expenses not deducted on federal return that are applicable to lines 25, 26, and 27 (see instructions). ................. 39 Enter total amount of allowable New York depreciation from Form CT-399 and, if applicable, line 189 (see instructions*) ................... 40 Federal gains (losses) on disposition of property from lines 191 and 193*.......................................................................................... 41 Federal income or gain from installment method transactions under Article 9-B or 9-C (see instructions). .......................................... 42 IRC section 78 dividends included in the computation of lines 24 through 27.................................................................................... 43 Amount of wages not deducted on the federal return due to IRC section 280C (see instructions)........................................................ 44 Amount of money received from the FDIC, FSLIC, or RTC (see instructions) ......................................................................................... 45 Interest income from subsidiary capital × 17% (.17) (see instructions; attach list) ................................................................................... 46 Dividend income from subsidiary capital × 60% (.6) (see instructions) ................................................................................................... 47 Net gains from subsidiary capital × 60% (.6) (see instructions) .............................................................................................................. 48 Interest income on obligations of New York State, its political subdivisions, and the United States (attach list) × 22½ % (.225) (see instructions) ..... 49 Adjusted eligible net income of an international banking facility (IBF) from line 185* (see instructions)................................................. 50 51 52 53 54 New York NOL deduction (see instructions). .......................................................................................................................................... 55 Other subtractions from FTI (attach list; see instructions) ......................................................................................................................... 56 Total subtractions (add lines 38 through 55) ............................................................................................................................................. 57a ENI (add line 24 and line 37; subtract line 56) ............................................................................................................................................. 57b Allocated ENI........................................................................................................................................................................................ 58 Optional depreciation adjustments (add lines 187 and 192*) ................................................................................................................... 59 Allocated taxable ENI........................................................................................................................................................................... *Individual corporations with an IBF located in New York State, or whose computation of New York State depreciation on property differs from its federal depreciation, or whose computation of New York gain or loss on disposition of property differs from federal gain or loss must refer to Form CT‑32‑A Schedules F, G, and H and the corresponding instructions for those schedules on Form CT‑32‑A‑I. 422001140094 CT-32-A/B (2014) Page 1b Corporation #1 Corporation #2 Corporation #3 Corporation #4 EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Total Schedule B – Computation and allocation of entire net income 24 Additions 25 26 27 28 29 30 31 32 33 34 35 36 37 Subtractions 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57a 57b 58 59 422002140094 24 25 26 27 28 29 30 31 32 33 36 37 38 39 40 41 42 43 44 45 46 47 48 49 54 55 56 57a 58 Page 2a CT-32-A/B (2014) Legal name of parent corporation Parent EIN Schedule C – Computation and allocation of alternative ENI 60 61 62 63 64 65 ENI from line 57a (see instructions). .......................................................................................................................................................... Interest income from subsidiary capital from line 45.............................................................................................................................. Dividend income from subsidiary capital from line 46............................................................................................................................ Net gain from subsidiary capital from line 47.......................................................................................................................................... Interest income on obligations of New York State, its political subdivisions, and the United States from line 48................................. Alternative ENI (add lines 60 through 64) .................................................................................................................................................... 66 Allocated alternative ENI......................................................................................................................................................................... 67 Optional depreciation adjustments from line 58..................................................................................................................................... 68 Allocated taxable alternative ENI............................................................................................................................................................ Schedule D – Computation of taxable assets 69 70 71 72 (Read instructions before completing this schedule.) Average value of total assets (see instructions)......................................................................................................................................... Money or other property received from the FDIC, FSLIC, or RTC (see instructions) ................................................................................ Taxable assets (subtract line 70 from line 69 ) ............................................................................................................................................. Allocated taxable assets......................................................................................................................................................................... 73 Compute net worth ratio (see instructions): Net worth on last day of the tax year = Total assets on last day of the tax year .............................................................. 74 Compute percentage of mortgages included in total assets (see instructions): Average quarterly balance of mortgages = Average quarterly balance of total assets .............................................................. 422003140094 CT-32-A/B (2014) Page 2b Corporation #1 Corporation #2 Corporation #3 Corporation #4 Total EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Schedule C – Computation and allocation of alternative ENI 60 61 62 63 64 65 60 61 62 63 64 65 66 67 68 67 Schedule D – Computation of taxable assets 69 70 71 72 69 70 71 73 % % % % 73 74 % % % % 74 Note: A banking corporation whose largest tax, computed on a separate basis, is on taxable assets and whose net worth ratio, computed on a separate basis, is less than 5% and whose total assets, computed on a separate basis, are made up of 33% or more of mortgages cannot be included on the combined return. 422004140094 Page 3a CT-32-A/B (2014) Legal name of parent corporation Parent EIN Schedule E – Allocation percentages (see instructions) Part 1 — Computation of ENI allocation percentage – If you are claiming an allocation outside New York State, attach an explanation of the business carried on outside New York that gives you the right to allocate. If the corporation has an IBF located in New York State, mark an X in the appropriate box below (see Schedule E and F instructions). The corporation computed ENI using the: IBF modification method or IBF formula allocation method 75 Wages, salaries, and other compensation of employees (except general executive officers) within New York State......................... 76 Multiply line 75 by 80% (.8).................................................................................................................................................................. 77 Wages, salaries, and other compensation of employees (except general executive officers) within and outside New York State..... 78 Percentage in New York State.............................................................................................................................................................. Receipts during the tax period from within New York State: 79 Interest income from loans and financing leases................................................................................................................................. 80 Other income from loans and financing leases.................................................................................................................................... 81 Lease transactions and rents................................................................................................................................................................ 82 Interest from bank, credit, travel, entertainment, and other credit card receivables............................................................................ 83 Service charges and fees from bank, credit, travel, entertainment, and other credit cards................................................................. 84 Receipts from merchant discounts....................................................................................................................................................... 85 Income from trading activities and investment activities...................................................................................................................... 86 Fees or charges from letters of credit, traveler’s checks, and money orders....................................................................................... 87 Performance of services....................................................................................................................................................................... 88 Royalties............................................................................................................................................................................................... 89 All other business receipts.................................................................................................................................................................... 90 Total receipts from within New York State (add lines 79 through 89) ....................................................................................................... Receipts during the tax period from within and outside New York State: 91 Interest income from loans and financing leases................................................................................................................................. 92 Other income from loans and financing leases.................................................................................................................................... 93 Lease transactions and rents................................................................................................................................................................ 94 Interest from bank, credit, travel, entertainment, and other credit card receivables............................................................................ 95 Service charges and fees from bank, credit, travel, entertainment, and other credit cards................................................................. 96 Receipts from merchant discounts....................................................................................................................................................... 97 Income from trading activities and investment activities...................................................................................................................... 98 Fees or charges from letters of credit, traveler’s checks, and money orders....................................................................................... 99 Performance of services....................................................................................................................................................................... 100 Royalties............................................................................................................................................................................................... 101 All other business receipts.................................................................................................................................................................... 102 Total receipts from within and outside New York State (add lines 91 through 101) .................................................................................. 103 Percentage in New York State (divide line 90 by line 102; also enter on line 118; see instructions)................................................................ 104 Additional receipts percentage ............................................................................................................................................................ Deposits maintained in branches within New York State: 105 Deposits of $100,000 or more.............................................................................................................................................................. 106 Deposits of less than $100,000............................................................................................................................................................ 107 Deposits within New York State (add lines 105 and 106) ......................................................................................................................... Deposits maintained in branches within and outside New York State: 108 Deposits of $100,000 or more.............................................................................................................................................................. 109 Deposits of less than $100,000............................................................................................................................................................ 110 Deposits within and outside New York State (add lines 108 and 109) ..................................................................................................... 111 Percentage in New York State (divide line 107 by line 110; also enter on line 119) ...................................................................................... 112 Additional deposits percentage ........................................................................................................................................................... 113 Total of New York State percentages .................................................................................................................................................. 114 ENI allocation percentage ................................................................................................................................................................... 422005140094 CT-32-A/B (2014) Page 3b Corporation #1 Corporation #2 Corporation #3 Corporation #4 Total EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Schedule E Part 1 75 76 77 78 75 76 77 79 80 81 82 83 84 85 86 87 88 89 90 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 91 92 93 94 95 96 97 98 99 100 101 102 % 103 % % % 105 106 107 105 106 107 108 109 110 111 112 113 114 108 109 110 % 111 % 422006140094 % % Page 4a CT-32-A/B (2014) Legal name of parent corporation Parent EIN Schedule E – Allocation percentages (continued) Part 2 — Computation of alternative ENI allocation percentage 115 116 117 118 119 120 121 Wages, salaries, and other compensation of employees (except general executive officers) within New York State......................... Wages, salaries, and other compensation of employees (except general executive officers) within and outside New York State..... Percentage in New York State (divide line 115 by line 116) ...................................................................................................................... Receipts percentage (enter percentage from line 103) .............................................................................................................................. Deposits percentage (enter percentage from line 111) .............................................................................................................................. Add lines 117, 118, and 119 ................................................................................................................................................................ Alternative ENI allocation percentage (see instructions) ......................................................................................................................... Part 3 — Computation of taxable assets allocation percentage (If the corporation has an IBF located in New York State, include all activities of the IBF in both the numerator and denominator when computing the taxable asset allocation.) 122 Wages, salaries, and other compensation of employees (except general executive officers) within New York State......................... 123 Multiply line 122 by 80% (.8)................................................................................................................................................................ 124 Wages, salaries, and other compensation of employees (except general executive officers) within and outside New York State..... Receipts during the tax period from within New York State: 126 Interest income from loans and financing leases................................................................................................................................. 127 Other income from loans and financing leases.................................................................................................................................... 128 Lease transactions and rents................................................................................................................................................................ 129 Interest from bank, credit, travel, entertainment, and other credit card receivables............................................................................ 130 Service charges and fees from bank, credit, travel, entertainment, and other credit cards................................................................. 131 Receipts from merchant discounts....................................................................................................................................................... 132 Income from trading activities and investment activities...................................................................................................................... 133 Fees or charges from letters of credit, traveler’s checks, and money orders....................................................................................... 134 Performance of services....................................................................................................................................................................... 135 Royalties............................................................................................................................................................................................... 136 All other business receipts.................................................................................................................................................................... 137 Total receipts from within New York State (add lines 126 through 136) .................................................................................................... Receipts during the tax period from within and outside New York State: 138 Interest income from loans and financing leases................................................................................................................................. 139 Other income from loans and financing leases.................................................................................................................................... 140 Lease transactions and rents................................................................................................................................................................ 141 Interest from bank, credit, travel, entertainment, and other credit card receivables............................................................................ 142 Service charges and fees from bank, credit, travel, entertainment, and other credit cards................................................................. 143 Receipts from merchant discounts....................................................................................................................................................... 144 Income from trading activities and investment activities...................................................................................................................... 145 Fees or charges from letters of credit, traveler’s checks, and money orders....................................................................................... 146 Performance of services....................................................................................................................................................................... 147 Royalties............................................................................................................................................................................................... 148 All other business receipts.................................................................................................................................................................... 149 Total receipts from within and outside New York State (add lines 138 through 148) ................................................................................ Deposits maintained in branches within New York State: 152 Deposits of $100,000 or more.............................................................................................................................................................. 153 Deposits of less than $100,000............................................................................................................................................................ 154 Deposits within New York State (add lines 152 and 153) ......................................................................................................................... Deposits maintained in branches within and outside New York State: 155 Deposits of $100,000 or more............................................................................................................................................................. 156 Deposits of less than $100,000........................................................................................................................................................... 157 Deposits within and outside New York State (add lines 155 and 156) .................................................................................................... Note: Lines 125, 150, 151, and 158 through 161 do not require entries 422007140094 CT-32-A/B (2014) Page 4b Corporation #1 Corporation #2 Corporation #3 Corporation #4 Total EIN EIN EIN EIN Legal name of corporation Legal name of corporation Legal name of corporation Legal name of corporation Part 2 115 116 117 118 119 120 121 % % % % % % % % % % % % % % % % % % % % 115 116 117 118 119 120 121 Part 3 122 123 124 122 123 124 126 127 128 129 130 131 132 133 134 135 136 137 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 138 139 140 141 142 143 144 145 146 147 148 149 152 153 154 152 153 154 155 156 157 155 156 157 Note: Lines 125, 150, 151, and 158 through 161 do not require entries 422008140094
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
More about the New York Form CT-32-A/B (Obsolete) Corporate Income Tax
Obsolete
We last updated the Combined Group Detail Spreadsheet in April 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.
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-32-A/B (Obsolete).
| Form Code | Form Name |
|---|---|
| Form CT-324 | Schedule of Optional Depreciation on Qualified New York Property |
| Form CT-32 | Banking Corporation Franchise Tax Return |
| Form CT-32-A | Banking Corporation Combined Franchise Tax Return |
| Form CT-32-A/C (Obsolete) | Report by a Banking Corporation Included in a Combined Franchise Tax Return |
| Form CT-32-M (Obsolete) | Banking Corporation MTA Surcharge Return |
| Form CT-32-S (Obsolete) | New York Bank S Corporation Franchise Tax Return |
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-32-A/B (Obsolete) from the Department of Taxation and Finance in April 2021.
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-32-A/B (Obsolete)
We have a total of nine past-year versions of Form CT-32-A/B (Obsolete) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2018 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2017 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2016 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2015 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2014 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2013 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2013:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2012 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2012:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32ab
2011 Form CT-32-A/B (Obsolete)
Form CT-32-A/B:2011:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:CT32AB
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