New York Report by a Banking Corporation Included in a Combined Franchise Tax Return

Report by a Banking Corporation Included in a Combined Franchise Tax Return
Form CT-32-A/C:2014:Report by a Banking Corporation Included in a Combined Franchise Tax Return:ct32ac
CT-32-A/C

New York State Department of Taxation and Finance

Report by a Banking Corporation Included
in a Combined Franchise Tax Return
Tax Law — Article 32

All filers must enter tax period:
beginning
ending
	 Combined member 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

	

	 c/o
	 Number and street or PO box			

Date of incorporation

Foreign corporations: date began
business in NYS

State	
ZIP code	
	 City	
					
NAICS business code number (from NYS Pub 910)	

If address/phone
above is new,
mark an X in the box

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.

NYS principal business activity

Date received (for Tax Department use only)

Legal name of parent corporation

Audit (for Tax Department use only)

Parent EIN

Metropolitan transportation business tax (MTA surcharge)
	 During the tax year did you do business, employ capital, own or lease property, or maintain an office in the
	 Metropolitan Commuter Transportation District?.................................................................................................. 	Yes	
No
If you are a real estate investment trust (REIT), a qualified REIT subsidiary, or a regulated investment
company (RIC), mark an X in the box (for definitions, see Form CT-32-A-I)................................................................................................ 	
If you are an overcapitalized captive insurance company, mark an X in the box (for definition, see Form CT-32-A-I). ..............................
You must mark an X in one of the following two checkboxes (see instructions):
  If this is a final return, mark an X in this box.......................................................................................................................................
  If you will be filing under Article 9-A for your tax period first beginning on or after January 1, 2015, mark an X in this box.............
Every corporation that files Form CT-32-A/C must include a fixed minimum tax payment of $250 on Form CT-32-A, line 8.

Computation of the issuer’s allocation percentage (Complete Method 1, 2, or 3; see instructions, Form CT-32-A/C-I)
Method 1 —.Enter the alternative entire net income (ENI) allocation percentage from the appropriate
 	  column on Form CT-32-A/B, line 121......................................................................................		
Method 2 —	A	 New York State gross income.....................................................$
	
B	 Worldwide gross income.............................................................$
	
Divide line A by line B ..................................................................................................................	
Method 3 — Computation of subsidiary capital allocated to New York State
Attach additional sheets displaying this information formatted as below, if necessary.

%

%

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)

Item	
A
B
C
D

A

Item

Name	

	

	
	
	
	

B	

% of	
voting	
stock	
owned	

C	

Average value	
of subsidiary	
capital	

(see instructions)	

EIN

D	

E	

Current liabilities 	
attributable to	
subsidiary capital	

Net average	
value	
(column C – column D)	

(see instructions)		

A
B
C
D

Amounts from attached list
	

423001140094

1	 Totals........................................	

1

F	

Issuer’s	
allocation	
%	
(see instr.)

G

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

Page 2 of 2  CT-32-A/C (2014)

Method 3 — Computation of business capital allocated to New York State
	 2	 Average value of total assets from Form CT-32-A/B, line 69...............................................................	 2	
	 3	 Current liabilities (see instructions) . .................................................... 	 3
	 4	 Total net average value of subsidiary capital from line 1, column E		 4
	 5	 Net business assets (subtract lines 3 and 4 from line 2) ...........................................................................	 5
	 6	 Alternative ENI allocation percentage from Form CT-32-A/B, line 121 ...............................................	 6	
	 7	 Business assets allocated to New York State (multiply line 5 by line 6) ..................................................	 7	
Method 3 — Computation of the issuer’s allocation percentage
	 8	 Subsidiary capital and business capital allocated to New York State (add line 1, column G, and line 7) ....	 8
	 9	 Total worldwide capital (see instructions) ...............................................................................................	 9
	10	 Issuer’s allocation percentage (divide line 8 by line 9) ............................................................................	 10	
Composition of prepayments (see instructions)
Member’s prepayments to be credited and included on Form CT-32-A, Banking Corporation Combined Franchise Tax Return,
and Form CT-32-M, Banking Corporation MTA Surcharge Return.

Franchise tax
	

Date paid	

Mandatory first installment.....................	 11
Second installment from Form CT-400 ....	 12a
Third installment from Form CT-400.......	 12b
Fourth installment from Form CT-400.....	 12c
Payment with extension request............	 13
Overpayment credited from prior years (see instructions) ....	 14
Add Amount columns (enter here and include
		  on line 209 of Form CT-32-A) ...........................................	 15

%	

MTA surcharge

Amount

	 11	
	12a	
	12b	
	12c	
	 13	
	 14	
	 15	

%

	

Date paid	

Amount

	 11
	 12a
	 12b
	 12c
	 13
	........................	 14
	 (enter here and include on
	 line 9 of Form CT-32-M) . ..	 15

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

Designee’s phone number
(	
)

(see instructions) 				

PIN

Certification: Under the penalties of perjury, I declare that this corporation is allowed to file on a combined basis under New York State
Law and is also liable for the group tax liability, and I certify that this report 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 report	

Official title

Address	

	 E-mail address of individual preparing this report		

Firm’s EIN	

Preparer’s PTIN or SSN
City	
Preparer’s NYTPRIN	

Attach this report to the parent corporation’s Form CT-32-A.

423002140094

Date

State	
Date

ZIP code