New York Maintenance Fee and Activities Return For a Foreign Corporation Disclaiming Tax Liability (OBSOLETE)

Maintenance Fee and Activities Return For a Foreign Corporation Disclaiming Tax Liability (OBSOLETE)
Form CT-245:2014: Maintenance Fee and Activities Return For a Foreign Corporation Disclaiming Tax Liability, ct245
CT-245 Maintenance Fee and Activities Return
New York State Department of Taxation and Finance

Final
return
Amended
return

For a Foreign Corporation
Disclaiming Tax Liability All filers must enter tax period:
Tax Law— Article 9, Section 181.2
File number	

beginning

ending

	

Employer identification number (EIN)	

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			

City	
State	
ZIP code	
					

		

NAICS business code number (from NYS Pub 910)	

NYS principal business activity

	 Location of commercial domicile	

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

If you claim an
overpayment, mark
an X in the box

Date received (for Tax Department use only)

Date of incorporation

Foreign corporations: 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.

Date authorized to do business in New York State	

Audit use	

Taxable

	

Not taxable

	

By

	

Date

If not authorized to do business in
New York State, mark an X here........... 	

	 A.	 Pay amount shown on line 6. Make payable to: New York State Corporation Tax	
		 Attach your payment here. Detach all check stubs. (See instructions for details.) 	

Payment
enclosed
			

A

Maintenance fee (See Form CT-245-I, Instructions for Form CT-245, for assistance.)
	 1	
	 2	
	 3	
	 4	
	 5	
	 6	
	 7	

Maintenance fee ($300 for a full year; see instructions for short-period return) .............................................	
Total prepayments............................................................................................................................... 	
Subtotal (if line 2 is less than or equal to line 1, subtract line 2 from line 1) ..... 	 3
Interest (see instructions) .....................................................................	 4
Additional charges (see instructions) ...................................................	 5
Balance due (add lines 3, 4, and 5 and enter here; enter the payment amount on line A above) .....................	
Refund of overpayment (if line 1 is smaller than line 2, subtract line 1 from line 2) .......................................	

1
2

6
7

Activities (For lines 9 through 23, mark an X in the appropriate box.)

	 8	 List all locations of offices and other places of business in and outside New York State (attach additional sheets if necessary)	
Location
Nature of activities
Date began

	 9	 Does the corporation own or lease real property in New York State (this includes trucking terminals
			 used exclusively in interstate commerce)?.....................................................................................................	 Yes	

No	

10	 Does the corporation maintain inventory or own or lease property in New York State?..................................	 Yes	
			 If Yes, explain
	
	11	 Does the corporation employ any other assets in New York State?.................................................................	 Yes	
		 	 If Yes, explain

No

12	 Did the corporation perform services in New York State?................................................................................	 Yes	
		  If Yes, attach a separate sheet with details.

No

13	 Does the corporation own assets in New York State that are leased to others? . ...........................................	 Yes	
		  If Yes, explain

No

No

	 4	 Did the corporation perform any construction, erection, installation or repair work, or other
1
	 		 services in New York State?...........................................................................................................................	 Yes	
No
(continued on page 2)
		 	 If Yes, explain

417001140094

Page 2 of 2  CT-245 (2014)
	15	 Did the corporation participate in a partnership, limited liability company/partnership, or joint venture doing
		  business in New York State?.........................................................................................................................	 Yes	
	 6	 Did the officers or employees of the corporation do any of the following in New York State?
1
	 a.	 Perform public relations activities................................................................................................................	
	 b.	 Furnish technical advice to retailers or consumers......................................................................................	
	 c.	 Investigate claims				......................................................................................................................................	
	 d.	 Collect accounts					......................................................................................................................................	
	 e.	 Perform services					......................................................................................................................................	
	 f.	 Approve or reject orders...............................................................................................................................	
	 g.	 Perform other activities (attach an explanation) ...............................................................................................	
	 h.	 Coordinate or supervise, or both, the activities of a subsidiary that is taxable in New York State..............	
	 If you answered Yes to any of the above questions (16a-h), attach a separate sheet with details of the
	  activities, including continuity, frequency, and regularity.

No

Yes	
Yes	
Yes	
Yes	
Yes	
Yes	
Yes	
Yes	

No
No
No
No
No
No
No
No

17	 Transportation corporations only: Did the corporation make any pickups or deliveries in New York State
			 during this calendar year?..............................................................................................................................	 Yes	
		 If Yes, attach a sheet indicating the number of pickups and deliveries made and describe the total activities
		  of the corporation in this state.

No

	 8	 Is the corporation formed for or engaged in the business of extracting, producing, refining, manufacturing, or
1
			 compounding petroleum?..............................................................................................................................	 Yes	

No

	 9	 Does the corporation sell petroleum products (crude oil, plant condensate, gasoline, aviation fuel, kerosene,
1
		 diesel motor fuel, benzol, fuel oil, residual oil, or liquefied or liquefiable gases such as butane, ethane, or propane)? ....	 Yes	
	 	 If Yes, is any of the petroleum shipped to New York State from a location outside New York State?..............	 Yes	

No
No

	20	 Does the corporation import petroleum products into New York State for its own consumption?..................	 Yes	

No

21	 Has the corporation been terminated in the state in which it was incorporated?............................................	 Yes	
			 If Yes, enter date of termination

No

	 2	 Was the corporation previously subject to tax in New York State?..................................................................	 Yes	
2
			 If Yes, enter date the corporation ceased doing business in New York State

No

23	 Is the corporation a qualified subchapter S subsidiary (QSSS)?......................................................................	 Yes	
			 If Yes, enter name and federal employer identification number of the parent corporation

No

	24	 List all employees, including officers, employed within New York State (attach additional sheets if necessary).
Name
Title
Date began
Duties and responsibilities

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

Compensation

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	

Official title

	 E-mail address of authorized person	

Telephone number	

(		

	 Firm’s name (or yours if self-employed)		
	 Signature of individual preparing this return	

Firm’s EIN	

Address	

	 E-mail address of individual preparing this return		

See instructions for where to file.
417002140094

)

Date
Preparer’s PTIN or SSN

City	
Preparer’s NYTPRIN	

State	
Date

ZIP code