New verification requirements for e-file

Beginning in tax year 2016 (the 2017 filing season), the Tax Department requires partnership and corporate tax e-file software to capture the signer’s Social Security number (SSN) as an additional verification device to deter fraud. If the signer does not have an SSN, the employer identification number (EIN) of the entity can be used. This field is mandatory for New York State.

All New York State-approved partnership and corporation tax preparation software requires this additional information for the forms listed below.

Corporation tax forms

• Form CT-3, General Business Corporation Franchise Tax Return
• Form CT-3-A, General Business Corporation Combined Franchise Tax Return
• Form CT-3-A-BC, Member's Detail Report - Filed by a Corporation Included in a Combined Franchise Tax Return
• Form CT-3M/4M, General Business Corporation MTA Surcharge Return
• Form CT-3-S, New York S Corporation Franchise Tax Return
• Form CT-13, Unrelated Business Income Tax Return
• Form CT-33, Life Insurance Corporation Franchise Tax Return
• Form CT-33A, Life Insurance Corporation Combined Franchise Tax Return
• Form CT-33C, Captive Insurance Company Franchise Tax Return
• Form CT-33M, Insurance Corporation MTA Surcharge Return
• Form CT-33NL, Non-Life Insurance Corporation Franchise Tax Return
• Form CT-5, Request for Six-Month Extension to File (for franchise/business taxes, MTA surcharge, or both)
• Form CT-5.1, Request for Additional Extension of Time to File (for franchise/business taxes, MTA surcharge, or both)
• Form CT-5.3, Request for Six-Month Extension to File (for combined franchise tax return or combined MTA surcharge return, or both)
• Form CT-5.4, Request for Six-Month Extension to File New York S Corporation Franchise Tax Return
• Form CT-5.9, Request for Three-Month Extension to File (for certain Article 9 tax returns, MTA surcharge, or both)
• Form CT-5.9-E, Request for Three-Month Extension to File Form CT-186-E (for telecommunications tax return and utility services tax return)
• Form CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations
• Form CT-400, Estimated Tax for Corporations

Partnership and LLC/LLP tax forms

• Form IT-204, Partnership Return
• Form IT-204-LL, Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form 
• Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries