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Note: Form CT-4, General Business Corporation Franchise. Tax Return Short Form, is no longer available for any tax year beginning on or after January 1, 2015. Instructions for Form CT-636. Beer Production Credit. CT-636-I. General information. The New York State Tax Law provides a credit to taxpayers who. NYS net operating loss deduction (from Form CT-3 or Form CT-3-A, Part 3, line 18). Form NYC-2.2, Schedule A, line 1; see instructions 2015/2016. What is required to file as a New York State S corporation? 2015: If you file Form CT-3, then the MTA surcharge is the tax due before credits X the MCTDYou must complete Form CT-225-A, New York State. Modifications, and submit it with Form CT-3-A, General Business Page 2 of 5 CT-225-A-I (2015). Starting in the 2015, NY CT-3-S New York State S Corporation Franchise Tax Return, direct entry is The Instructions for Form CT-3-S, Line 22, state:. CT-3 Form is the Department of Taxation and Finance in the New York State form, the full name of which is General Business Corporation Franchise Tax Return. CT-645, Recapture of START-UP NY Tax Benefits, is used to report renumbered to Form CT-3-I, Instructions for Form CT-3, to remove. Form CT-1, Supplement to Corporation Tax Instructions . Page 2 of 21 CT-3-I (2015) in New York State is exempt from the fixed dollar minimum tax. Effective for tax years beginning on or after January 1, 2015, the GCT only The instructions to Forms NYC-3L and NYC-4S explain in detail what types of

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