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New York Free Printable  for 2024 New York Report of License Fee Rural Electric Cooperative Corporations

Form CT-396 is obsolete, and is no longer supported by the New York Department of Revenue.

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Report of License Fee Rural Electric Cooperative Corporations
Form CT-396

Department of Taxation and Finance Report of License Fee Rural Electric Cooperative Corporations CT-396 (12/17) Rural Electric Cooperative Law – Article 6 Print or type Employer identification number (EIN) This report must be filed annually on or before July 1. File number State or country of incorporation Date / Name Date began business in New York State Number and street or PO Box Mark an X if address or EIN has changed since the last report City or town, state, and ZIP code Address Employer identification number Payment enclosed Payment - $10.00 - Make check or money order payable in U.S. funds to: New York State Corporation Tax The above corporation was incorporated, formed, or authorized, pursuant to the provisions of the Rural Electric Cooperative Law on the date of (month, day, year) , and conducts the business of Certification of an Elected Officer of the Corporation I certify that the above statement is, to the best of my knowledge and belief, true and correct. Signature of officer Official title Date $10.00 Page 2 of 2 CT-396 (12/17) 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 General information New York State rural electric cooperative corporations or foreign non-profit or cooperative corporations doing business in New York State pursuant to the Rural Electric Cooperative Law are not liable for franchise, excise, income, corporation and sales and compensating use taxes. The exemption from the sales and compensating use taxes does not apply to the taxes imposed by Tax Law, Article 28, sections 1107 and 1108. The cooperative corporations are not exempt from collecting and paying sales and compensating use taxes on retail sales of tangible personal property and services made to purchasers required to pay such taxes imposed by Articles 28 and 29. When to file In place of the taxes listed above, a license fee of $10.00 must be paid annually on or before July 1. 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. Who must file New York State cooperative non-profit membership corporations organized under the Rural Electric Cooperative Law and foreign non‑profit or cooperative corporations that supply electric energy in rural areas must file this form. Rural areas means any area of the state not included within the boundaries of any city or village having a population in excess of twenty thousand inhabitants. Where to file Mail completed form and $10.00 check or money order to: NYS CORPORATION TAX PROCESSING UNIT PO BOX 15181 ALBANY NY 12212-5181 If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
Extracted from PDF file 2021-new-york-form-ct-396.pdf, last modified November 2017

More about the New York Form CT-396 Corporate Income Tax

We last updated the Report of License Fee Rural Electric Cooperative Corporations in March 2022, and the latest form we have available is for tax year 2021. 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-396 from the Department of Taxation and Finance in March 2022.

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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-396

We have a total of eleven past-year versions of Form CT-396 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form CT-396

Form CT-396:12/17:Report of License Fee, Rural Electric Cooperative Corporations:ct396

2017 Form CT-396

Form CT-396:12/17:Report of License Fee, Rural Electric Cooperative Corporations:ct396

2016 Form CT-396

Form CT-396:6/02:Report of License Fee Rural Electric Cooperative Corporations,ct396

2015 Form CT-396

Form CT-396:6/02:Report of License Fee Rural Electric Cooperative Corporations,ct396

Report of License Fee Rural Electric Cooperative Corporations 2014 Form CT-396

Form CT-396:6/02:Report of License Fee Rural Electric Cooperative Corporations,ct396

Report of License Fee Rural Electric Cooperative Corporations 2013 Form CT-396

Form CT-396:6/02:Report of License Fee Rural Electric Cooperative Corporations,ct396

2012 Form CT-396

Form CT-396:6/02:Report of License Fee Rural Electric Cooperative Corporations,ct396

2011 Form CT-396

Form CT-396:6/02:Report of License Fee Rural Electric Cooperative Corporations,ct396


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