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Form CT-32-A/B (Obsolete) is obsolete, and is no longer supported by the New York Department of Revenue.

Combined Group Detail Spreadsheet
Form CT-32-A/B:2014:Combined Group Detail Spreadsheet Attachment to Form CT-32-A, Banking Corporation Combined Franchise Tax Return:ct32abCT-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

Extracted from PDF file 2019-new-york-form-ct-32-ab.pdf, last modified January 2015

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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.

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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-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

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-32-A/B (Obsolete) from the Department of Taxation and Finance in April 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-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)