Form CT-3-A/BC "Member's Detail Report - Filed by a Corporation Included in a Combined Franchise Tax Return" - New York

What Is Form CT-3-A/BC?

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CT-3-A/BC
Department of Taxation and Finance
Member’s Detail Report
Filed by a Corporation Included in a
Combined Franchise Tax Return
Caution: This form must be used only for periods beginning on or after January 1, 2020. If you use it for any prior periods, the return
will not be processed and will not be considered timely filed. As a result, penalties and interest may be incurred.
Attach to Form CT-3-A if paper filing this return. E-filers: Form CT-3-A/BC must be e-filed separately from Form CT-3-A, not as an
attached PDF.
See instructions, Form CT-3-A/BC-I, before completing this report.
All filers must enter tax period:
beginning
ending
Final return
Amended return
Employer identification number (EIN)
File number
Business telephone number
(
)
Legal name of corporation
Trade name/DBA
Mailing address
State or country of incorporation
Care of (c/o)
Number and street or PO box
Date of incorporation
Foreign corporations: date began business in NYS
City
U.S. state/Canadian province
ZIP/Postal code
Country (if not United States)
For office use only
Principal business activity in NYS
NAICS business code number
(from NYS Pub 910)
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.
Legal name of the designated agent of the combined group
EIN of the designated agent
Designee’s name
Designee’s phone number
(print)
Yes
No
Third – party
(
)
designee
Designee’s email address
(see instructions)
PIN
Certification: Under the penalties of perjury, I declare that this corporation is allowed to file on a combined basis under New York State
Law and is also liable for the group tax liability and, that if the commonly owned group election has been made by the designated agent
of this combined group, this corporation acknowledges that it is included in this group, and I certify that this report and any attachments
are to the best of my knowledge and belief true, correct, and complete.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
Email address of authorized person
Telephone number
Date
person
(
)
Firm’s name
Firm’s EIN
Preparer’s PTIN or SSN
(or yours if self-employed)
Paid
preparer
Signature of individual preparing this report
Address
City
State
ZIP code
use
only
Email address of individual preparing this report
Preparer’s NYTPRIN
or
Excl. code Date
(see instr.)
570001200094
CT-3-A/BC
Department of Taxation and Finance
Member’s Detail Report
Filed by a Corporation Included in a
Combined Franchise Tax Return
Caution: This form must be used only for periods beginning on or after January 1, 2020. If you use it for any prior periods, the return
will not be processed and will not be considered timely filed. As a result, penalties and interest may be incurred.
Attach to Form CT-3-A if paper filing this return. E-filers: Form CT-3-A/BC must be e-filed separately from Form CT-3-A, not as an
attached PDF.
See instructions, Form CT-3-A/BC-I, before completing this report.
All filers must enter tax period:
beginning
ending
Final return
Amended return
Employer identification number (EIN)
File number
Business telephone number
(
)
Legal name of corporation
Trade name/DBA
Mailing address
State or country of incorporation
Care of (c/o)
Number and street or PO box
Date of incorporation
Foreign corporations: date began business in NYS
City
U.S. state/Canadian province
ZIP/Postal code
Country (if not United States)
For office use only
Principal business activity in NYS
NAICS business code number
(from NYS Pub 910)
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.
Legal name of the designated agent of the combined group
EIN of the designated agent
Designee’s name
Designee’s phone number
(print)
Yes
No
Third – party
(
)
designee
Designee’s email address
(see instructions)
PIN
Certification: Under the penalties of perjury, I declare that this corporation is allowed to file on a combined basis under New York State
Law and is also liable for the group tax liability and, that if the commonly owned group election has been made by the designated agent
of this combined group, this corporation acknowledges that it is included in this group, and I certify that this report and any attachments
are to the best of my knowledge and belief true, correct, and complete.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
Email address of authorized person
Telephone number
Date
person
(
)
Firm’s name
Firm’s EIN
Preparer’s PTIN or SSN
(or yours if self-employed)
Paid
preparer
Signature of individual preparing this report
Address
City
State
ZIP code
use
only
Email address of individual preparing this report
Preparer’s NYTPRIN
or
Excl. code Date
(see instr.)
570001200094
Page 2 of 5 CT-3-A/BC (2020)
Part 1 – Group member’s general information
1 Are you subject to the metropolitan transportation business tax (MTA surcharge)?
(see instructions; mark an X
......................................................................................................................................... Yes
No
in the appropriate box)
2 If you claimed the QEZE tax reduction credit and you had a 100% zone allocation factor, mark an X in the box ................
2
3 If you claimed the tax-free NY area elimination credit and you had a 100% area allocation factor, mark an X in the box ...
3
4 If you claimed the tax-free NY area excise tax on telecommunications credit and had a 100% area allocation factor,
4
mark an X in the box .........................................................................................................................................................
5 If you are a real estate investment trust (REIT) or regulated investment company (RIC), mark an X in the box
5
(see instr.) ..
6 If you are a combinable captive insurance company, mark an X in the box .........................................................................
6
7 If you are a nontaxpayer member of the combined group, mark an X in the box
........................................
7
(see instructions)
8 If you have an interest in, or have rented, real property in New York State, mark an X in the box .......................................
8
9 Federal separate taxable income
.........................................................................
9
(see instructions)
10 Enter your prior net operating loss conversion (PNOLC) subtraction pool
........
10
(from Form CT-3.3)
11 Enter your unabsorbed net operating loss at the end of the base year
11
.............
(from Form CT-3.3)
12 Enter your PNOLC subtraction annual allotment
...............................................
12
(from Form CT-3.3)
13 PNOLC subtraction allotment method – mark an X in the appropriate box to indicate which
method you are subject to
........................................................................ 100%
50%
10%
(from Form CT-3.3)
14 If you are a taxable domestic international sales corporation (DISC), mark an X in the box ................................................
14
15 Do you have an interest in any partnerships?
.................................................... Yes
No
(mark an X in the appropriate box)
If Yes, enter the name(s) and EIN(s) on Form CT-60 and attach it to your return.
Part 2 – Group member’s fixed dollar minimum tax
prepayments
(taxable group members only) and
(if separate payments were made by the group member)
Section 1 – Fixed dollar minimum tax
1 New York receipts
....................................................................................................
1
(see instructions)
2 Fixed dollar minimum tax
..................................
2
(only for the corporation filing this form; see instructions)
Section 2 – Prepayments
Franchise tax
MTA surcharge
Date paid
Amount
Date paid
Amount
3 Mandatory first installment from
Form CT-300
3
..............
3
(see instructions) ..
4 Second installment from Form CT-400
4
..............
4
5 Third installment from Form CT-400
5
..............
5
6 Fourth installment from Form CT-400
6
6
..............
7 Payment with extension request
7
..............
7
8 Credit from prior years
.........
8
.................................
8
(see instructions)
9 Add amount columns
(enter here and include
(enter here and include on
9
9
.......................
.....
on Form CT-3-A, Part 2, line 18)
Form CT-3-M, line 91)
(continue with Part 4 on next page)
570002200094
CT-3-A/BC (2020) Page 3 of 5
Part 4 – Group member’s capital base line items
A
B
C
Beginning of year
End of year
Average value
1 Total assets from federal return ...................
1
2 Real property and marketable securities
....................................
included on line 1
2
3 Subtract line 2 from line 1
...........................
3
4 Real property and marketable securities
at fair market value ....................................
4
5 Adjusted total assets
5
..........
(add lines 3 and 4)
6 Total liabilities ................................................
6
Part 5 – Computation of group member’s investment capital for the current tax year
Average fair
market value
16 Total capital that generates income claimed to not be taxable by New York under the
U.S. Constitution
.........................................
16
(as included in Form CT-3.1, Schedule E, column F, line 1)
17 Total of stocks actually held for more than one year
(as included in Form CT-3.1, Schedule E,
17
................................................................................................................................
column F, line 2)
18 Total of stocks presumed held for more than one year
(as included in Form CT-3.1, Schedule E,
................................................................................................................................
18
column F, line 3)
19
Addback of capital previously reported as investment capital
Average fair
market value as
previously reported
20 Total of stocks previously presumed held for more than one year, but did not meet the holding
20
period
.........................................................................
(as included in Form CT-3.1, Schedule F, line 1)
570003200094
Page 4 of 5 CT-3-A/BC (2020)
Part 6 – Computation of business
A – Everywhere
B – New York State
C – NYS fixed dollar
apportionment factor
(NYS)
minimum
(see instructions)
Section 210-A.2
1 Sales of tangible personal property .......................
1
2 Sales of electricity ..................................................
2
3 Net gains from sales of real property .....................
3
Section 210-A.3
4 Rentals of real and tangible personal property ......
4
5 Royalties from patents, copyrights, trademarks,
and similar intangible personal property .............
5
6 Sales of rights for certain closed-circuit and cable
TV transmissions of an event .............................
6
Section 210-A.4
7 Sale, licensing, or granting access to digital products
7
Section 210-A.5(a)(1)
8 When the fixed percentage method election is in effect for the combined group, mark an X in the box
.....
8
(see instructions)
Section 210-A.5(a)(2) – Mark an X in each box that is applicable
(see instructions)
Section 210-A.5(a)(2)(A)
9 Interest from loans secured by real property .........
9
10 Net gains from sales of loans secured by real property
10
11 Interest from loans not secured by real property (QFI
)
11
12 Net gains from sales of loans not secured by
real property (QFI
) ....................................
12
Section 210-A.5(a)(2)(B) (QFI
)
13 Interest from federal debt .......................................
13
14
15 Interest from NYS and its political subdivisions debt
15
16 Net gains from federal, NYS, and NYS political subdivisions debt
16
17 Interest from other states and their political
subdivisions debt ................................................
17
18 Net gains from other states and their political
18
subdivisions debt ................................................
Section 210-A.5(a)(2)(C) (QFI
)
19 Interest from asset-backed securities and other
government agency debt .....................................
19
20 Net gains from government agency debt or
asset-backed securities sold through an exchange
20
21 Net gains from all other asset-backed securities ...
21
Section 210-A.5(a)(2)(D) (QFI
)
22 Interest from corporate bonds ................................
22
23 Net gains from corporate bonds sold through
23
broker/dealer or licensed exchange ...................
24 Net gains from other corporate bonds ...................
24
Section 210-A.5(a)(2)(E)
25 Net interest from reverse repurchase and
securities borrowing agreements ........................
25
Section 210-A.5(a)(2)(F)
26 Net interest from federal funds ...............................
26
Section 210-A.5(a)(2)(I) (QFI
)
27 Net income from sales of physical commodities ....
27
Section 210-A.5(a)(2)(J) (QFI
)
28 Marked to market net gains .....................................
28
570004200094
CT-3-A/BC (2020) Page 5 of 5
Part 6 – Computation of business apportionment factor
(continued)
A – Everywhere
B – NYS
C – NYS fixed dollar
minimum
Section 210-A.5(a)(2)(H) (QFI
)
210-A.5(a)(2)(G) (QFI
)
29 Interest from other financial instruments ................
29
30 Net gains and other income from other financial instruments
30
Section 210-A.5(b)
31 Brokerage commissions .........................................
31
32 Margin interest earned on behalf of brokerage
accounts .............................................................
32
33 Fees for advisory services for underwriting or
management of underwriting ..............................
33
34 Receipts from primary spread of selling concessions
34
35 Receipts from account maintenance fees ..............
35
36 Fees for management or advisory services ...........
36
37 Interest from an affiliated corporation ....................
37
Section 210-A.5(c)
38 Interest, fees, and penalties from credit cards .......
38
39 Service charges and fees from credit cards ...........
39
40 Receipts from merchant discounts .........................
40
41 Receipts from credit card authorizations and
settlement processing ........................................
41
42 Other credit card processing receipts ....................
42
Section 210-A.5(d)
43 Receipts from certain services to investment companies
43
Section 210-A.5-a
44 Global intangible low-taxed income .......................
44
0 00
0 00
Section 210-A.6
45 Receipts from railroad and trucking business ........
45
Section 210-A.6-a
46 Receipts from the operation of vessels ..................
46
Section 210-A.7
47 Receipts from air freight forwarding .......................
47
48 Receipts from other aviation services ....................
48
Section 210-A.8
49 Advertising in newspapers or periodicals ...............
49
50 Advertising on television or radio ...........................
50
51 Advertising via other means ...................................
51
Section 210-A.9
52 Transportation or transmission of gas through pipes
52
Section 210-A.10
53 Receipts from other services/activities not specified
53
Section 210-A.11
54 Discretionary adjustments ......................................
54
Total NYS fixed dollar minimum receipts
55 Add lines 1 through 54 in column C .........................
55
Include each of the lines 1 through 54, columns A and B in its corresponding line, and applicable row, of Form CT-3-A, Part 6.
570005200094