New York Combined Filer Statement for Newly Formed Groups Only

Combined Filer Statement for Newly Formed Groups Only
Form CT-51:2/16:Combined Filer Statement for Newly Formed Groups Only:CT51
Department of Taxation and Finance

Combined Filer Statement for
Newly Formed Groups Only
	 Employer identification number of parent corporation or designated agent	

Mailing name
and address

		

		

CT-51

(2/16)

Date	

Tax period/year of combined corporate franchise tax return

Legal name of parent corporation or designated agent

		
		

Number and street or PO box	

		

City 	

	

State	

ZIP code	

	

			

Are you requesting a refund on your
combined franchise tax return?	
(Mark an X in the appropriate box.)

Yes	

No	

Unknown

For more information on combined reports under Article 9-A, see Tax Law section 210-C.
For more information on combined reports under Article 33, see Tax Law section 1515(f).
Note: All information in this statement is subject to review and adjustment by the Audit Division to determine if the group meets the
legal requirements for filing a combined return.
This statement is to be filed only by corporations that are forming a new combined group. Complete the Combined filer group listing on
this statement to show the current information about the new combined group (attach additional copies if necessary). Existing combined
groups will be sent Form CT-50, Combined Filer Statement for Existing Groups, each year to verify the members of the group and to
add or remove any corporations from the group.
Submit this form, prior to the due date of the combined franchise tax return, to: NYS Tax Department Combined Filer Services
Group, W A Harriman Campus, Albany NY 12227-0852, to expedite the recording of your group information.
Private delivery services – If not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
If you have changes to the group information after filing Form CT-51, indicate the changes on a copy of the previously submitted
Form CT‑51 and attach it to the return. If you have not previously submitted Form CT-51, you must submit the form with the filing of
your combined corporate franchise tax return to the address on the return.
Enter below the name, address, and telephone number of an authorized individual whom we may contact to clarify information if
needed. By returning this statement for the combined group, the taxpayers in the combined group are authorizing the representative
named below to receive and provide tax information for the combined group, including the parent or designated agent and all
corporations included in the combined group.
	Representative name	
Title	
		
	
	Mailing address of representative (if different from mailing address above)

Telephone number	
(	
)	

Fax number
(	
)

Note: Be sure to enter each group member’s own federal employer identification number (EIN) on the Combined filer group listing.
Privacy notification – New York State Law requires all government agencies that maintain a system of records to provide notification
of the legal authority for any request, the principal purpose(s) for which the information is to be collected, and where it will be
maintained. To view this information, visit our Web site, or, if you do not have Internet access, call and request Publication 54, Privacy
Notification. See Need help? in Form CT-1, Supplement to Corporation Tax Instructions.

Page 2 of 2  CT-51 (2/16)

Combined filer group listing
Parent or designated agent (payer) ID #:
Identify
payer
corp.
here (X)

Identify
as NYS
taxable
here (X)

Legal name

Federal EIN

Date of
incorporation

Other than New York State (NYS) corporations
State or country
Date began
Date
of incorporation
business in
authorized
NYS
in NYS

Period/Year
entering
group

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