New York Attachment to Form CT-3-S (OBSOLETE)

Form CT-3-S-ATT is obsolete, and is no longer supported by the New York Department of Revenue.

Attachment to Form CT-3-S (OBSOLETE)
Form CT-3-S-ATT:2014:Attachment to Form CT-3-S:CT3SATT	

	

New York State Department of Taxation and Finance

Attachment to Form CT-3-S

	Legal name of corporation	

CT-3-S-ATT

Employer identification number

Attach to Form CT-3-S, New York S Corporation Franchise Tax Return.
Schedule A – Business allocation percentage (see instructions)

Part 1 – Computation of business allocation percentage (see instructions)
	Did you make an election to use fair market value in your property factor?................................................................	 Yes	
	If this is your first tax year, are you making the election to use fair market value in your property factor?..................	 Yes	
	
A  New York State	
B  Everywhere
Average value of property (see instructions)
	 1	 Real estate owned (see instructions). ........................ 	
1
	 2	 Real estate rented (attach list; see instructions). ......... 	
2
	 3	 Inventories owned (see instructions).......................... 	
3
	 4	 Tangible personal property owned (see instructions)... 	
4
	 5	 Tangible personal property rented (see instructions). . 	
5
	 6	 Total (add lines 1 through 5)........................................ 	
6
	 7	 New York State property factor (divide line 6, column A, by line 6, column B).................................................... 	
7	
Receipts in the regular course of business
	 8	 Sales of New York State tangible personal property (see instr.).	
8
	 9	 All sales of tangible personal property (see instr.)....... 	 9
	 10	 Services performed (see instructions). ....................... 	 10
	 11	 Rentals of property (see instructions). ........................ 	 11
	 12	 Royalties (see instructions)......................................... 	 12
	 13	 Other business receipts (see instructions).................. 	 13
	 14	 Total (add lines 8 through 13)...................................... 	 14
	 15	 New York State business receipts factor (divide line 14, column A, by line 14, column B; see instructions).......... 	 15	
Payroll
	 16	 Total wages and other compensation of employees
	
	   except general executive officers (see instr.)......... 	 16
	 17	 New York State payroll factor (divide line 16, column A, by line 16, column B)................................................... 	 17	
	 18	 Business allocation percentage (see instructions). ........................................................................................ 	 18	

Part 2 – Computation of business allocation percentage for aviation corporations (see instructions)
	

A  New York State	

%

%

%
%

B  Everywhere

	 19	 Revenue aircraft arrivals and departures (see instr.).	 19
	 20	 Adjustment per Tax Law, Article 9-A, section 210.3(a)(7)(A)	 20	
.60
	 21	 Adjusted NYS revenue aircraft arrivals and
		  departures (in column A, multiply line 19 by line 20)...... 	 21
	 22	 New York percentage (divide line 21, column A, by line 19, column B)............................................................... 	
	 23	 Revenue tons handled (see instructions).................... 	 23
	 24	 Adjustment per Tax Law section 210.3(a)(7)(A)......... 	 24	
.60
	 25	 Adjusted NYS revenue tons handled
		  (in column A, multiply line 23 by line 24)..................... 	 25
	 26	 New York percentage (divide line 25, column A, by line 23, column B)...............................................................	
	 27	 Originating revenue (see instructions). ....................... 	 27
	 28	 Adjustment per Tax Law section 210.3(a)(7)(A)......... 	 28	
.60
	 29	 Adjusted NYS originating revenue
		  (in column A, multiply line 27 by line 28)..................... 	 29
	 30	 New York percentage (divide line 29, column A, by line 27, column B)............................................................... 	
	 31	 Total (add lines 22, 26, and 30)..........................................................................................................................	
	 32	 Business allocation percentage (divide line 31 by three). ............................................................................... 	

445001140094

No
No	

22	

%

26	

%

30	
31	
32	

%
%
%

Page 2 of 2  CT-3-S-ATT (2014)

Part 3 – Computation of business allocation percentage for trucking and railroad corporations (see instructions)
	
A - New York State	
B - Everywhere
	 33	 Revenue miles ..................................................................	 33
	 34	 Business allocation percentage (divide line 33, column A, by line 33, column B) . ............................................. 	 34	

Schedule B – Computation of investment allocation percentage (see instructions)

%

Section 1 – Corporate and governmental debt instruments (see instructions)
A – Description of investment (identify each item; for each debt instrument, complete columns B through G on the corresponding lines below; see instr.)
	Item	
Debt instrument description
	 A
	 B
	 C

	 A	
B	
C	
	Item	 Maturity date	
Average value	
		
(mm-dd-yy)	
(see instructions)	
				
	 A
	 B
	 C
Amounts from attached list
	Totals of Section 1		

D	
Liabilities directly or	
indirectly attributable to	
investment capital (see instr.)	

E	
Net average value	

(column C – column D; 	
see instructions)	

F	
Issuer’s	
allocation % 	
(see instr.)	

G
Value allocated to
New York State

(column E × column F)

	

Section 2 – Corporate stock, stock rights, stock warrants, and stock options (see instructions)
A – Description of investment (identify each investment here; for each investment, complete columns B through G on the corresponding lines below; see instr.)
	Item	
Investment description
	 A
	 B
	 C

	 A	
B	
C	
	Item	 Number of	
Average value	
	 	
shares	
(see instructions)	
				

D	
Liabilities directly or	
indirectly attributable to	
investment capital (see instr.)	

E	
Net average value	

(column C – column D;	
see instructions)	

F	
Issuer’s	
allocation%	
(see instr.)	

G
Value allocated to
New York State

(column E × column F)

	 A
	 B
	 C
Amounts from attached list
	Totals of Section 2
	35	 Total (add totals of Sections 1 and 2, columns C, D, E, and G)

			
35
	36	 Investment allocation percentage without cash (divide line 35, column G, by line 35, column E) .......................... 	
	37	 Cash (see instr.)	 37	
	38	 Investment capital (add lines 35 and 37, columns C, D, and E).
			
38

445002140094

36	

%

Extracted from PDF file 2019-new-york-form-ct-3-s-att.pdf, last modified October 2013

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More about the New York Form CT-3-S-ATT Corporate Income Tax

This form has been discontinued.

We last updated the Attachment to Form CT-3-S (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.

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-3-S-ATT.

Form Code	Form Name
Form CT-3M/4M	General Business Corporation MTA Surcharge Return (Obsolete)
Form CT-3-S	New York S Corporation Franchise Tax Return
Form CT-34-SH	New York S Corporation Shareholders' Information Schedule
Form CT-399	Depreciation Adjustment Schedule
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-3-A/C	Report by a Corporation Included in a Combined Franchise Tax Return (OBSOLETE)
Form CT-324	Schedule of Optional Depreciation on Qualified New York Property
Form CT-33-NL	Non-Life Insurance Corporation Franchise Tax Return
Form CT-3-A/ATT	Schedules A, B, and C - Attachment to Form CT-3-A (OBSOLETE)
Form CT-3-A/B	Subsidiary Detail Spreadsheet - Attachment to Form CT-3-A (OBSOLETE)

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-3-S-ATT 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-3-S-ATT

We have a total of nine past-year versions of Form CT-3-S-ATT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2019 Form CT-3-S-ATT