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Department of Taxation and Finance

Corporation tax up-to-date information for 2019 (Articles 9, 9-A, 13, and 33)

The following changes were not reflected on the forms for 2019 when they went to print

If any of the following updates impact a tax form that you are responsible for filing, and you have not yet filed such form, you must incorporate these updates when filing such form.

If you have already filed such form, and one of the following updates affects a calculation previously reported, you must file an amended form reflecting such update.

Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form. 

CT-3-S-I


 CT-3-S-I

On page 13, 2nd column, under the heading Section 210-A.5-a - Global intangible low-taxed Income, the line 44 instructions are changed to read:

Line 44 - If a GILTI inclusion amount under IRC § 951A is computed at the entity level and is reported in Part 1, enter 100% of GILTI in the Everywhere column. Do not include GILTI  in the New York column.

If a GILTI inclusion amount is not computed at the entity level and is not reported in Part 1, do not include GILTI in the New York column or the Everywhere Column.


Other information

Updated: