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New York Unrelated Business Income Tax Return
Extracted from PDF file 2023-new-york-form-ct-13.pdf, last modified September 2023Unrelated Business Income Tax Return
CT-13 Amended return Department of Taxation and Finance Unrelated Business Income Tax Return All filers enter tax period: Tax Law – Article 13 Employer identification number (EIN) File number ( beginning Business telephone number ending If you claim an overpayment, mark an X in the box ) Legal name of corporation Trade name/DBA Mailing address State or country of incorporation Care of (c/o) Number and street or PO Box City U.S. state/Canadian province NAICS business code number (from federal return) Principal unrelated business activity (see instructions) ZIP/Postal code Foreign corporations: date began business in NYS Date of incorporation Country (if not United States) For office use only 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. Form CT-247, Application for Exemption from Corporation Franchise Taxes by a Not-For-Profit Organization – Have you filed this New York State application for exemption? (see instructions) .............................. Yes No Mark an X in this box if you are an employee trust as defined in Internal Revenue Code (IRC) section 401(a)..................................... Mark an X in this box if you ceased operating the unrelated business during the tax year covered by this return (see section Who must file Form CT-13 in the instructions) ........................................................................................................................ A. Pay amount shown on line 22. Make payable to: New York State Corporation Tax Attach your payment here. Detach all check stubs. (See instructions for details.) Payment enclosed A Computation of income and tax 1 Federal unrelated business taxable income before net operating loss deduction and after $1,000 specific deduction 2 New York State Article 13 and Article 23 tax deducted on federal return............................................. 3 Additions required for shareholders of federal S corporations (see instructions) ................................... 4 Grossed-up taxes for shareholders of New York S corporations (see instructions) ................................ 5 Other additions (see instructions) ........................................................................................................... 6 Add lines 1 through 5........................................................................................................................... 7 Other income (see instructions) ............................................................ 7 8 Federal S corporation shareholder subtractions (see instructions) .............. 8 9 Other subtractions (see instructions) .................................................... 9 10 Total subtractions (add lines 7, 8, and 9) ................................................................................................. 11 Taxable income before net operating loss deduction (subtract line 10 from line 6) .................................. 12 New York net operating loss deduction (attach federal and NYS computations; see instructions) ................ 13 Taxable income (subtract line 12 from line 11) .......................................................................................... 14 Allocated taxable income (multiply line 13 by % from line 42; or enter amount from line 13 if allocation is not claimed) ................................................................................................. 15 Tax based on income (multiply line 14 by 9% (.09)) ................................................................................. 16 Minimum tax......................................................................................................................................... 17 Tax (line 15 or line 16, whichever is larger) .............................................................................................. 18 Total prepayments from line 46.......................................................................................................... 19 Balance (if line 18 is less than line 17, subtract line 18 from line 17) ............................................................. 20 Interest on late payment (see instructions) ........................................................................................... 21 Late filing and late payment penalties (see instructions) ...................................................................... 22 Balance due (add lines 19, 20, and 21 and enter here; enter the payment amount on line A above) .............. 23 Overpayment (if line 17 is less than line 18, subtract line 17 from line 18) .................................................... 24 Amount of overpayment on line 23 to be credited to next year ....................................................... 25 Amount of overpayment on line 23 to be refunded (subtract line 24 from line 23) ................................ 1 2 3 4 5 6 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 See page 3 for third-party designee, certification, and signature entry areas. 400001230094 250 00 Page 2 of 3 CT-13 (2023) Have you been audited by the Internal Revenue Service in the past 5 years? Yes Federal return was filed on: 990-T Other: No If Yes, list years: Attach a complete copy of your federal return. Schedule A – Unrelated business allocation If you did not maintain a regular place of business outside New York State, leave this schedule blank. A regular place of business is any office, factory, warehouse, or other space regularly used by the taxpayer in its unrelated business. If you claim this allocation, attach a list of each place of business, the location, nature of activities, and number and duties of employees. A New York State Average value of: B Everywhere 26 Real estate owned (see instructions) .......................................... 26 27 Gross rents (attach list; see instructions) ...................................... 27 28 Inventories owned..................................................................... 28 29 Other tangible personal property owned (see instructions) ......... 29 30 Total (add lines 26 through 29) ..................................................... 30 31 Percentage in New York State (divide line 30, column A, by line 30, column B) ......................................................... 31 % Receipts in the regular course of business from: 32 Sales of tangible personal property shipped to points within New York State...................................................................... 32 33 All sales of tangible personal property...................................... 33 34 Services performed................................................................... 34 35 Rentals of property.................................................................... 35 36 Other business receipts............................................................ 36 37 Total (add lines 32 through 36) ..................................................... 37 38 Percentage in New York State (divide line 37, column A, by line 37, column B) .......................................................... 39 Wages, salaries, and other compensation of employees (except general executive officers; see instructions) ..................... 39 40 Percentage in New York State (divide line 39, column A, by line 39, column B) ......................................................... 41 Total of New York State percentages (add lines 31, 38, and 40) .......................................................................... 42 Business allocation percentage (divide line 41 by three or by the number of percentages) ......................................... Composition of prepayments claimed on line 18* Date paid 43 Payment with extension request, Form CT-5, line 5................................................. 43 44a Second installment from Form CT-400..................................................................... 44a 44b Third installment from Form CT-400......................................................................... 44b 44c Fourth installment from Form CT-400....................................................................... 44c 45 Amount of overpayment credited from prior years................................................................................ 45 46 Total prepayments (add lines 43 through 45; enter here and on line 18) ...................................................... 46 * Taxpayers subject to the unrelated business income tax are not required to make estimated tax payments. If you did make these unrequired payments, report them on lines 44a, 44b, and 44c. Amended return information If filing an amended return, mark an X in the box for any items that apply and attach documentation. Final federal determination ................. If marked, enter date of determination: Capital loss carryback......................... Federal return filed..................................................... Form 1139 Amended Form 990-T......................... 400002230094 38 % 40 41 42 Amount % % % CT-13 (2023) Page 3 of 3 Designee’s name (print) Third – party Yes No designee Designee’s email address Designee’s phone number ( (see instructions) ) PIN Certification: I certify that this return 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 Email address of authorized person Telephone number ( Firm’s name (or yours if self-employed) Signature of individual preparing this return Address Email address of individual preparing this return See instructions for where to file. 400003230094 Official title ) Firm’s EIN Date Preparer’s PTIN or SSN City Preparer’s NYTPRIN State or Excl. code Date ZIP code
Form CT-13 Unrelated Business Income Tax Return Tax Year 2023
More about the New York Form CT-13 Corporate Income Tax Tax Return TY 2023
We last updated the Unrelated Business Income Tax Return in January 2024, so this is the latest version of Form CT-13, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-13 directly from TaxFormFinder. 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 |
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-13 from the Department of Taxation and Finance in January 2024.
Form CT-13 is a New York Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
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-13
We have a total of thirteen past-year versions of Form CT-13 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form CT-13
Form CT-13 Unrelated Business Income Tax Return Tax Year 2023
2022 Form CT-13
Form CT-13 Unrelated Business Income Tax Return Tax Year 2022
2021 Form CT-13
Form CT-13 Unrelated Business Income Tax Return Tax Year 2021
2020 Form CT-13
Instructions for Form CT-13 Unrelated Business Income Tax Return Tax Year 2020
2019 Form CT-13
Form CT-13:2019:Unrelated Business Income Tax Return:ct13
2018 Form CT-13
Form CT-13:2018:Unrelated Business Income Tax Return:ct13
2017 Form CT-13
Form CT-13:2017:Unrelated Business Income Tax Return:ct13
2016 Form CT-13
Form CT-13:2016:Unrelated Business Income Tax Return:ct13
2015 Form CT-13
Form CT-13:2015:Unrelated Business Income Tax Return:ct13
2014 Form CT-13
Form CT-13:2014:Unrelated Business Income Tax Return:ct13
2013 Form CT-13
Form CT-13:2013:Unrelated Business Income Tax Return:ct13
2012 Form CT-13
Form CT-13:2012:Unrelated Business Income Tax Return:ct13
2011 Form CT-13
CT-13:2011:Unrelated Business Income Tax Return:ct13
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