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New York Free Printable Form CT-397:2018:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:c for 2024 New York Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives (OBSOLETE)

Form CT-397 is obsolete, and is no longer supported by the New York Department of Revenue.

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Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives (OBSOLETE)
Form CT-397:2018:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:c

CT-397 Department of Taxation and Finance Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives Cooperative Corporations Law, Article 5 Print or type Employer identification number File number For calendar year Business telephone number ( ) Legal name of corporation Trade name/DBA Mailing name (if different from legal name) State or country of incorporation c/o Number and street or PO box Date of incorporation State ZIP code City If address/phone above is new, mark an X in the box ...................... Date received (for Tax Department use only) Date began business in NYS 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. Audit (for Tax Department use only) Payment - pay $10.00 – Make check or money order payable to: New York State Corporation Tax . . . Attach your payment here. (See instructions for details.) The above corporation was incorporated under the Cooperative Corporations Law on Payment enclosed $10.00 (mm - dd - yy) for the purpose of Certification: I certify that this report and any attachments are to the best of my knowledge and belief true, correct, and complete. Authorized person Printed name of authorized person Signature of authorized person E-mail address of authorized person Official title Telephone number ( ) Date Instructions Form CT-1, Supplement to Corporation Tax Instructions See Form CT-1 for the following topics: • Changes for the current tax year (general and by Tax Law Article) • Business information (how to enter and update) • Entry formats – Dates – Negative amounts – Percentages – Whole dollar amounts • Are you claiming an overpayment? • NAICS business code number and NYS principal business activity • Limitation on tax credit eligibility • Third-party designee • Paid preparer identification numbers • Is your return in processible form? • Use of reproduced and computerized forms • Electronic filing and electronic payment mandate • Online services • • • • • • • • • • Web File Form CT-200-V Collection of debts from your refund or overpayment Fee for payments returned by banks Reporting requirements for tax shelters Tax shelter penalties Voluntary Disclosure and Compliance Program Your rights under the Tax Law Need help? Privacy notification Who must file Section 77 of the Cooperative Corporations Law exempts certain cooperative corporations from all franchise, license, or corporation taxes. In place of those taxes the following corporations must file this form and pay an annual license fee of $10: • Cooperative corporations, with or without capital stock, organized for the purpose of cooperative marketing of agricultural products; • Cooperative corporations, with or without capital stock, organized for the purpose of making loans to their members producing agricultural products; Page 2 of 2 CT-397 (2018) • Cooperative corporations, with or without capital stock, organized for the purpose of purchasing food products for sale to their members where such purchasing cooperative corporation has gross receipts from such sales of less than $500,000 in a calendar year; • Cooperative corporations organized without capital stock that have federal Internal Revenue Code (IRC) section 501(c)(12) status and are organized for producing and/or distributing district heating and/or cooling services solely for use by their members. The heating or cooling facility must be located in a city with a population of more than 200,000 but less than 300,000, and must have at least 35% of the service, as measured by relative thermal usage, distributed to and used by members who: – qualify as certain exempt organizations under the New York State Sales and Use Tax Law (for example, governmental, educational, charitable, religious); or – qualify as cooperative corporations organized without stock, that have federal IRC section 501(c)(12) status. In addition, the following must file this form and pay the fee: • Certain organizations exempt from sales tax under the New York State Sales and Use Tax Law (for example, governmental, educational, charitable, religious) that are members of the cooperative corporations providing the heating and/or cooling services described above. • The cooperative corporations organized without stock that have federal IRC section 501(c)(12) status and are members of the cooperative corporations providing the heating and/or cooling services described above. Types of cooperative corporations that are not required to file this form, are: • Agricultural cooperative corporations with capital stock organized for the sole purpose of raising crops. • Cooperative corporations with capital stock that operate for a profit taxable under Tax Law Article 9-A: see Corporations subject to tax under Article 9-A in Form CT-3-I, Instructions for Form CT-3 General Business Corporation Franchise Tax Return. Payment Make your check or money order payable in United States funds. We will accept a foreign check or foreign money order only if payable through a United States bank or if marked Payable in U.S. funds. When and where to file On or before March 15th following the close of the calendar year, mail this completed form and $10 check or money order to: NYS TAX DEPARTMENT PSSB DOCUMENT PROCESSING W A HARRIMAN CAMPUS ALBANY NY 12227-0825 Private delivery services See Publication 55, Designated Private Delivery Services.
Extracted from PDF file 2019-new-york-form-ct-397.pdf, last modified September 2018

More about the New York Form CT-397 Corporate Income Tax

*Only available for 2018

We last updated the Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives (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.

Other 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.

Form Code Form Name
Form IT-204-LL Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form
Form CT-3M/4M General Business Corporation MTA Surcharge Return (Obsolete)
Form IT-205 Fiduciary Income Tax Return
Form IT-204 Partnership Tax Return
Form CT-6 Election by a Federal S Corporation to be Treated As a New York S Corporation

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-397 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-397

We have a total of nine past-year versions of Form CT-397 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form CT-397

Form CT-397:2018:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:c

2018 Form CT-397

Form CT-397:2018:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:c

2017 Form CT-397

Form CT-397:2017:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:c

2016 Form CT-397

Form CT-397:2016:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:C

2015 Form CT-397

Form CT-397:2015:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:C

Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives 2014 Form CT-397

Form CT-397:2014:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:C

Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives 2013 Form CT-397

Form CT-397:2013:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:C

2012 Form CT-397

Form CT-397:2012:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:C

2011 Form CT-397

Form CT-397:2011:Report of Annual License Fee Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives:C


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