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New York Subsidiary Detail Spreadsheet
Extracted from PDF file 2023-new-york-form-ct-33-ab.pdf, last modified October 2023Subsidiary Detail Spreadsheet
CT-33-A/B Department of Taxation and Finance Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return Combined parent corporation legal name Parent employer identification number (EIN) If there is only one subsidiary included in the combined return, this form is not required. If there is more than one subsidiary included in the combined return, this form is required. Attach all CT-33-A/B forms to Form CT-33-A, Life Insurance Corporation Combined Franchise Tax Return. For all combined returns and attachments, the corporation responsible for filing Form CT-33-A is designated the parent. The other corporations included in the combined return are designated subsidiaries. EIN Subsidiary EIN Legal name of corporation Subsidiary Legal name of corporation Schedule A – Computation of allocation percentage (see instructions) 34 New York taxable premiums (see instructions) .............................................. 35 New York ocean marine premiums (see instructions) .................................... 36 New York premiums for annuity contracts and for insurance for the elderly (see instr.).. 37 New York premiums on reinsurance assumed (see instructions)................... 38 Total New York gross premiums (add lines 34 through 37) ............................. 39 New York premiums ceded that are included on line 38 (see instructions)..... 40 Total New York premiums (subtract line 39 from line 38) ................................. 41 Total everywhere premiums (see instructions) ............................................... 42 New York premium percentage (divide line 40 by line 41) ................................. 43 Weighted New York premium percentage (multiply line 42 by nine) .................. 44 New York wages, salaries, personal service compensation, and commissions (see instructions) .................................................................. 45 Total everywhere wages, salaries, personal service compensation, and commissions (see instructions) .................................................................... 46 New York payroll percentage (divide line 44 by line 45) .................................... 47 Total New York percentages (add lines 43 and 46) ........................................... 48 Allocation percentage (Divide line 47 by ten; if line 42 or 46 is zero, see instructions.) .. Schedule B – Computation of subsidiary capital (see instructions) 49 50 51 52 Average fair market value of subsidiary capital........................................... Average value of current liabilities attributable to subsidiary capital............ Net average fair market value of subsidiary capital..................................... Net average value of subsidiary capital allocated to New York State.......... Schedule C – Computation of business and investment capital (see instructions) 53 Average value of total assets (see instructions)............................................ 54 Average fair market value adjustment ........................................................ 55 Average value of nonadmitted assets from annual statement (see instr.) .... 56 Total assets (add lines 53, 54, and 55 in Total column) ........................................ 57 Average value of current liabilities (see instructions) ..................................... 58 Total capital (subtract line 57 from line 56 in Total column) ................................... 59 Subsidiary capital from line 51, Total column................................................. 60 Business and investment capital (subtract line 59 from line 58 in Total column) ...... 61 Average value of assets, excluding subsidiary assets included on line 51, held as reserves under New York State Insurance Law sections 1303, 1304, and 1305 (see instructions) ............................................................... 62 Adjusted business and investment capital (subtract line 61 from line 60 in Total column) . 500001230094 % % % % % % % % % % CT-33-A/B (2023) Page 1b Who must file this form Parent corporations who file a combined return that includes more than one subsidiary must use Form CT-33-A/B to detail the subsidiaries’ individual computations. Each Form CT-33-A/B may accommodate six subsidiaries. Use as many additional Form CT-33-A/Bs as necessary. The parent corporation should complete the Parent column on Form CT-33-A and should not be included on Form CT-33-A/B. Instructions Line numbers and text for Form CT-33-A/B correspond to the line numbers of Form CT-33-A, Life Insurance Corporation Combined Franchise Tax Return. Note that certain lines are not included on Form CT-33-A/B because subsidiary information is not required for these lines. For line instructions, refer to the corresponding line instructions in Form CT-33-A-I, Instructions for Forms CT-33-A, CT-33-A/ATT, and CT-33-A/B. Enter the amounts shown in the Total column on the corresponding line on Form CT-33-A, column B (Total subsidiaries). EIN Subsidiary Legal name of corporation EIN Subsidiary Legal name of corporation EIN Subsidiary Legal name of corporation EIN Subsidiary Total Legal name of corporation Schedule A – Computation of allocation percentage (see instructions) 34 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 % % % % 42 43 % % % % 43 44 44 45 45 46 % % % % 46 47 % % % % 47 48 % % % % 48 Schedule B – Computation of subsidiary capital (see instructions) 49 50 51 52 49 50 51 52 53 54 55 56 57 58 59 60 53 54 55 56 57 58 59 60 61 62 61 62 Schedule C – Computation of business and investment capital (see instructions) 500002230094 Page 2a CT-33-A/B (2023) Legal name of corporation EIN EIN Subsidiary Legal name of corporation Schedule D – Computation of entire net income (see instructions) 64 FTI before net operating loss deduction (include disallowed dividends paid deduction; see instructions) .......................................................................... dditions A 65 Dividends-received and other special deductions (used to compute line 64) ... 66 Dividend or interest income not included in line 64 (attach list; see instructions).. 67 Interest to stockholders: minus 10% or $1,000, whichever is larger (see instructions).......................................................... 68 Adjustment for gains or losses on disposition of property acquired before January 1, 1974 (from Form CT-33-A/ATT, Schedule D, line 10; see instr.) 69 Deductions attributable to subsidiary capital (attach list; see instructions) ...... 70 New York State franchise tax deducted on federal return (attach list; see instr.) 71 Amount deducted on your federal return as a result of a safe harbor lease (see instr.) 72 Amount that would have been required to be included on your federal return except for a safe harbor lease (see instructions) ............................. 73 Total amount of federal depreciation from Form CT-399 (see instructions) ....................................................................................... 74 Other additions (from Form CT-225-A; see instructions) .................................... 75 Total (add lines 64 through 74 in Total column) .................................................... Subtractions 76 Income from subsidiary capital (attach list; see instructions)............................ 77 Fifty percent of dividends from nonsubsidiary corporations (attach list; see instructions) 78 Gain on installment sales made before January 1, 1974 (attach list; see instr.) 80 Amount included on your federal return as a result of a safe harbor lease (see instr.). 81 Amount that could have been deducted on your federal return except for a safe harbor lease (see instructions).................................................... 82 Total amount of allowable New York depreciation under Article 33, section 1503(b), from Form CT-399 (see instructions) ............................... 83 Other subtractions (from Form CT-225-A; see instructions) ............................... Schedule E – Computation of alternative base (see instructions) 87 Officer salaries and other compensation (from Form CT-33-A/ATT, Schedule E, line 11; see instructions) ....................................................................................... 500003230094 EIN Subsidiary Legal name of corporation CT-33-A/B (2023) Page 2b EIN Subsidiary Legal name of corporation EIN Subsidiary Legal name of corporation EIN Subsidiary Legal name of corporation EIN Subsidiary Total Legal name of corporation Schedule D – Computation of entire net income (see instructions) 64 64 Additions 65 65 66 66 67 67 68 69 70 71 68 69 70 71 72 72 73 74 75 Subtractions 73 74 75 76 76 77 77 78 78 80 80 81 81 82 83 82 83 Schedule E – Computation of alternative base (see instructions) 87 87 500004230094 Page 3a CT-33-A/B (2023) Legal name of corporation EIN EIN Subsidiary Legal name of corporation Schedule F – Computation of premiums (see instructions) Life insurance company premiums taxable under Article 33 section 1510 93 Life insurance premiums.............................................................................. 94 Accident and health insurance premiums.................................................... 95 Other insurance premiums (attach list) ......................................................... 96 Total life insurance company premiums (add lines 93, 94, and 95) .................. Life insurance company premiums included in the tax limitations computed under Article 33 section 1505 97 Life insurance premiums.............................................................................. 98 Accident and health insurance premiums.................................................... 99 Other insurance premiums.......................................................................... 100 Total life insurance company premiums subject to the floor limitation on tax under section 1505(b) (add lines 97, 98, and 99) ..................................... Insurance corporations who receive more than 95% of their premiums from: 101 Annuity contracts, ocean marine insurance, and group insurance on the elderly (see instructions).................................................................. 102 Total life insurance company premiums subject to the limitation on tax under section 1505(a)(2) (add lines 100 and 101) ....................................... 500005230094 EIN Subsidiary Legal name of corporation CT-33-A/B (2023) Page 3b EIN Subsidiary Legal name of corporation EIN Subsidiary Legal name of corporation EIN Subsidiary Legal name of corporation EIN Subsidiary Total Legal name of corporation Schedule F – Computation of premiums (see instructions) Life insurance company premiums taxable under Article 33 section 1510 93 94 95 96 93 94 95 96 Life insurance company premiums included in the tax limitations computed under Article 33 section 1505 97 98 99 97 98 99 100 Insurance corporations who receive more than 95% of their premiums from: 100 101 101 102 102 500006230094
Form CT-33-A/B Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return Tax Year 2023
More about the New York Form CT-33-A/B Corporate Income Tax TY 2023
We last updated the Subsidiary Detail Spreadsheet in January 2024, so this is the latest version of Form CT-33-A/B, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-33-A/B directly from TaxFormFinder. 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-33-A/B.
| Form Code | Form Name |
|---|---|
| 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-33-NL | Non-Life Insurance Corporation Franchise Tax Return |
| Form CT-33 | Life Insurance Corporation Franchise Tax Return |
| Form CT-33-A | Life Insurance Corporation Combined Franchise Tax Return |
| Form CT-33-A/ATT | Schedules A, B, C, D, and E - Attachment to Form CT-33-A |
| Form CT-33-C | Captive Insurance Company Franchise Tax Return |
| Form CT-33-M | Insurance Corporation MTA Surcharge Return |
| Form CT-33-R | Claim for Retaliatory Tax Credits |
| Form CT-33.1 | Claim for CAPCO Credit |
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-33-A/B from the Department of Taxation and Finance in January 2024.
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-33-A/B
We have a total of thirteen past-year versions of Form CT-33-A/B in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form CT-33-A/B
Form CT-33-A/B Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return Tax Year 2023
2022 Form CT-33-A/B
Form CT-33-A/B Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return Tax Year 2022
2021 Form CT-33-A/B
Form CT-33-A/B Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return Tax Year 2021
2020 Form CT-33-A/B
Form CT-33-A/B Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return Tax Year 2020
2019 Form CT-33-A/B
Form CT-33-A/B:2019:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:ct33ab
2018 Form CT-33-A/B
Form CT-33-A/B:2018:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:ct33ab
2017 Form CT-33-A/B
Form CT-33-A/B:2017:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:CT33AB
2016 Form CT-33-A/B
Form CT-33-A/B:2016:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:CT33AB
2015 Form CT-33-A/B
Form CT-33-A/B:2015:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:CT33AB
2014 Form CT-33-A/B
Form CT-33-A/B:2014:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:CT33AB
2013 Form CT-33-A/B
Form CT-33-A/B:2013:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:CT33AB
2012 Form CT-33-A/B
Form CT-33-A/B:2012:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A Life Insurance Corporation Combined Franchise Tax Return:CT33AB
2011 Form CT-33-A/B
Form CT-33-A/B:2011:Subsidiary Detail Spreadsheet Attachment to Form CT-33-A:CT33AB
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