Form CT-187 "Election or Revocation of Election by Railroad and Trucking Corporations to Be Taxable Under Article 9" - New York

What Is Form CT-187?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2016;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form CT-187 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

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Download Form CT-187 "Election or Revocation of Election by Railroad and Trucking Corporations to Be Taxable Under Article 9" - New York

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CT-187
Department of Taxation and Finance
Election or Revocation of Election
(12/16)
By Railroad and Trucking Corporations
To Be Taxable Under Article 9
Employer identification number
File number
Business telephone number
(
)
Legal name of corporation
Trade name/DBA
State or country of incorporation
Date received (for Tax Department use only)
Mailing name (if different from legal name above)
c/o
Date of incorporation
Number and street or PO box
Foreign corporations: date began
City
State
ZIP code
business in NYS
Audit (for Tax Department use only)
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.
Election
(see instructions)
I certify that I am an authorized person of the corporation named above. On behalf of the corporation, I elect that it be subject to
Tax Law, Article 9, sections 183 and 184 for
and subsequent years. This election will remain in effect until
(year)
revoked.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
person
E-mail address of authorized person
Telephone number
Date
(
)
Revocation of election
(complete this section to revoke a previously made election)
I certify that I am an authorized person of the corporation named above. On behalf of the corporation, I revoke the election to
be subject to Tax Law, Article 9, sections 183 and 184 made for the corporation on
. I understand that by
making this revocation, the corporation will become subject to Tax Law, Article 9-A, Franchise Tax on Business Corporations.
I also understand that this revocation is permanent.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
person
E-mail address of authorized person
Telephone number
Date
(
)
Instructions
General information
Revocation of election
Railroad and trucking corporations include corporations, joint-stock
To revoke an election, mark an X in the box and complete the
companies, limited liability companies, publicly traded partnerships
Revocation of election section. You must file Form CT-187 by
that are taxed as corporations under the Internal Revenue Code,
April 15 of the first year your corporation is not to be taxed under
and associations formed for, or principally engaged in, the conduct
Article 9. If April 15 falls on a Saturday, Sunday, or legal holiday,
of a railroad, palace car, sleeping car, or trucking business, or
the revocation is due on the next business day. The revocation will
formed for, or principally engaged in, the conduct of two or more
be effective as of January 1 of that year. A revocation filed after the
such businesses.
due date will take effect the following January 1. This revocation is
permanent; once you revoke an election, you may not later elect
Railroad and trucking corporations are subject to tax under
again to be taxed under Article 9, sections 183 and 184.
Article 9-A, unless they elect to be taxed under Article 9,
sections 183 and 184. For more information, see Filing requirements
Where to mail
for railroad and trucking corporations in Form CT-183/184-I,
Instructions for Forms CT-183 and CT-184, or see TSB-M-97(8)C,
NYS TAX DEPARTMENT
Railroad and Trucking Corporations Subject to Tax under Article 9,
CORPORATION TAX ACCOUNT RESOLUTION
9-A or 32 of the Tax Law.
W A HARRIMAN CAMPUS
ALBANY NY 12227-0852
Election
Private delivery services
To be taxed under Article 9, sections 183 and 184, mark an X in the
box and complete the Election section. To be taxed under Article 9,
See Publication 55, Designated Private Delivery Services.
sections 183 and 184, you must file Form CT-187 no later than the
due date (without extensions) of the first return that would be due
Need help? and Privacy notification
under Article 9, section 183 or 184; or Article 9-A. This election will
See Form CT-1, Supplement to Corporation Tax Instructions.
remain in effect until revoked by the taxpayer.
CT-187
Department of Taxation and Finance
Election or Revocation of Election
(12/16)
By Railroad and Trucking Corporations
To Be Taxable Under Article 9
Employer identification number
File number
Business telephone number
(
)
Legal name of corporation
Trade name/DBA
State or country of incorporation
Date received (for Tax Department use only)
Mailing name (if different from legal name above)
c/o
Date of incorporation
Number and street or PO box
Foreign corporations: date began
City
State
ZIP code
business in NYS
Audit (for Tax Department use only)
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.
Election
(see instructions)
I certify that I am an authorized person of the corporation named above. On behalf of the corporation, I elect that it be subject to
Tax Law, Article 9, sections 183 and 184 for
and subsequent years. This election will remain in effect until
(year)
revoked.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
person
E-mail address of authorized person
Telephone number
Date
(
)
Revocation of election
(complete this section to revoke a previously made election)
I certify that I am an authorized person of the corporation named above. On behalf of the corporation, I revoke the election to
be subject to Tax Law, Article 9, sections 183 and 184 made for the corporation on
. I understand that by
making this revocation, the corporation will become subject to Tax Law, Article 9-A, Franchise Tax on Business Corporations.
I also understand that this revocation is permanent.
Printed name of authorized person
Signature of authorized person
Official title
Authorized
person
E-mail address of authorized person
Telephone number
Date
(
)
Instructions
General information
Revocation of election
Railroad and trucking corporations include corporations, joint-stock
To revoke an election, mark an X in the box and complete the
companies, limited liability companies, publicly traded partnerships
Revocation of election section. You must file Form CT-187 by
that are taxed as corporations under the Internal Revenue Code,
April 15 of the first year your corporation is not to be taxed under
and associations formed for, or principally engaged in, the conduct
Article 9. If April 15 falls on a Saturday, Sunday, or legal holiday,
of a railroad, palace car, sleeping car, or trucking business, or
the revocation is due on the next business day. The revocation will
formed for, or principally engaged in, the conduct of two or more
be effective as of January 1 of that year. A revocation filed after the
such businesses.
due date will take effect the following January 1. This revocation is
permanent; once you revoke an election, you may not later elect
Railroad and trucking corporations are subject to tax under
again to be taxed under Article 9, sections 183 and 184.
Article 9-A, unless they elect to be taxed under Article 9,
sections 183 and 184. For more information, see Filing requirements
Where to mail
for railroad and trucking corporations in Form CT-183/184-I,
Instructions for Forms CT-183 and CT-184, or see TSB-M-97(8)C,
NYS TAX DEPARTMENT
Railroad and Trucking Corporations Subject to Tax under Article 9,
CORPORATION TAX ACCOUNT RESOLUTION
9-A or 32 of the Tax Law.
W A HARRIMAN CAMPUS
ALBANY NY 12227-0852
Election
Private delivery services
To be taxed under Article 9, sections 183 and 184, mark an X in the
box and complete the Election section. To be taxed under Article 9,
See Publication 55, Designated Private Delivery Services.
sections 183 and 184, you must file Form CT-187 no later than the
due date (without extensions) of the first return that would be due
Need help? and Privacy notification
under Article 9, section 183 or 184; or Article 9-A. This election will
See Form CT-1, Supplement to Corporation Tax Instructions.
remain in effect until revoked by the taxpayer.