Corporation tax up-to-date information for 2001 (Articles 9, 9-A, 13, 32, and 33)

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The following changes were not reflected on the forms for 2001 when they went to print.

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.

Various forms

Mailing addresses for many corporation tax forms have changed. The new addresses are on the 2015 forms. Follow this link to see the new mailing addresses for older year forms. (Corporation tax forms for tax years 2014 and before that were recently mailed to the older addresses have been forwarded.)
CT-3 and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Recharacterization of the Tax for Qualified Gas Transportation Contracts: For taxable years beginning on or after January 1, 2000, if Article 9-A taxpayers have receipts from "qualified gas transportation contracts", any tax paid under Article 9-A of the Tax Law allocable to such receipts attributable to a qualified gas transportation contract shall be deemed to have been paid under Article 9 of the Tax Law if certain conditions are met. Please see TSB-M-02(5)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-3-A and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Recharacterization of the Tax for Qualified Gas Transportation Contracts: For taxable years beginning on or after January 1, 2000, if Article 9-A taxpayers have receipts from "qualified gas transportation contracts", any tax paid under Article 9-A of the Tax Law allocable to such receipts attributable to a qualified gas transportation contract shall be deemed to have been paid under Article 9 of the Tax Law if certain conditions are met. Please see TSB-M-02(5)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-3-S and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Recharacterization of the Tax for Qualified Gas Transportation Contracts: For taxable years beginning on or after January 1, 2000, if Article 9-A taxpayers have receipts from "qualified gas transportation contracts", any tax paid under Article 9-A of the Tax Law allocable to such receipts attributable to a qualified gas transportation contract shall be deemed to have been paid under Article 9 of the Tax Law if certain conditions are met. Please see TSB-M-02(5)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-3-S-A and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Recharacterization of the Tax for Qualified Gas Transportation Contracts: For taxable years beginning on or after January 1, 2000, if Article 9-A taxpayers have receipts from "qualified gas transportation contracts", any tax paid under Article 9-A of the Tax Law allocable to such receipts attributable to a qualified gas transportation contract shall be deemed to have been paid under Article 9 of the Tax Law if certain conditions are met. Please see TSB-M-02(5)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-4 and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-32 and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-32-A and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-32-S and Instructions

Gramm-Leach-Bliley: The transitional provisions for the Federal Gramm-Leach-Bliley Act have been extended and modified. Please see Important Notice N-02-11 for additional information.

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.

Correction to the Instructions for Taxpayers Claiming a Net Operating Loss on a Short Period Return: There is an error on the instructions for Form CT-32-S (2001), New York Bank S Corporation Franchise Tax Return. It affects only taxpayers that file short period returns and incur a net operating loss during the 2001 tax year. Please see Important Notice N-02-17 for additional information.
CT-33 and Instructions

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Exemption for Federal Long-term Care Insurance Premiums: On December 27, 2001, federal legislation was signed into law prohibiting states and localities from imposing taxes and fees on premiums paid on or after September 19, 2000 for long-term care insurance provided to federal employees, members of the uniformed services, and civilian and military retirees. Please see Important Notice N-02-26 and TSB-M-02(9)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-33-A and Instructions

CT-604-CP: Corporate partners who are entitled to claim a QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit from a qualifying partnership must compute their allowable credit on Form CT-604-CP, QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners. Please see Important Notice N-02-7 for additional information.

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks on September 11, 2001: The Tax Law has been amended to provide ITC relief for property that was destroyed or ceased to be in qualified use as a direct result of the terrorist attacks on September 11, 2001. Please see TSB-M-02(3)C for additional information.

Exemption for Federal Long-term Care Insurance Premiums: On December 27, 2001, federal legislation was signed into law prohibiting states and localities from imposing taxes and fees on premiums paid on or after September 19, 2000 for long-term care insurance provided to federal employees, members of the uniformed services, and civilian and military retirees. Please see Important Notice N-02-26 and TSB-M-02(9)C for additional information.

Federal Job Creation and Worker Assistance Act of 2002: TSB-M-02(2)C explains how several provisions of the federal Job Creation and Worker Assistance Act of 2002 relate to New York State corporation franchise taxes.
CT-33-C and Instructions

Exemption for Federal Long-term Care Insurance Premiums: On December 27, 2001, federal legislation was signed into law prohibiting states and localities from imposing taxes and fees on premiums paid on or after September 19, 2000 for long-term care insurance provided to federal employees, members of the uniformed services, and civilian and military retirees. Please see Important Notice N-02-26 and TSB-M-02(9)C for additional information.
CT-40 and Instructions

Credit for Qualified Hybrid Vehicles: The Tax Law has been amended to provide a credit for qualified hybrid vehicles as a part of the alternative fuels credit program. The credit is available for qualified hybrid vehicles placed in service during taxable years beginning on or after January 1, 2000. We are revising Forms CT-40, Claim for Alternative Fuels Credit, for 2000 and 2001 based on the legislative change and will update this site with links to the revised forms when they are available. See TSB-M-02(6)C for additional information on the credit.

The revised Forms CT-40 and CT-40-I for 2000 and 2001 are available by accessing the prior year tax forms page.
CT-183 and Instructions

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.
CT-184 and Instructions

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.
CT-185 and Instructions

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.
CT-186 and Instructions

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.
CT-189 and Instructions

Order of Application of Tax Credits: The Tax Law has been amended to provide for a new ordering of credits effective for taxable years beginning on or after January 1, 2000. Please see TSB-M-02(5)C for additional information.

CT-189 and Instructions (12/01)
Addition to the Instructions regarding the Long-term Care Insurance Credit: The instructions for Form CT-189 (12/01) for the tax period December 1, 2001, through February 28, 2002, do not reflect instructions for the long-term care insurance credit. Please see Important Notice N-02-21 for additional information.
CT-222 and Instructions

Underpayment of Estimated Tax: The instructions for Form CT-222, Underpayment of Estimated Tax By a Corporation, do not reflect the penalty relief provided to taxpayers afflicted by the terrorist attacks of September 11, 2001. See Important Notice N-02-10 for additional instructions for determining the underpayment penalty.
CT-601

Expansion of the Federal Work Opportunity Tax Credit (WOTC) and the Effect on New York’s EZ Wage Tax Credit and ZEA Wage Tax Credit: The federal Job Creation and Worker Assistance Act of 2002 added a new targeted group, New York Liberty Zone business employees, for the purposes of the federal WOTC. New York Liberty Zone business employees may be considered targeted employees for purposes of the EZ wage tax credit and ZEA wage tax credit for taxable years ending on or after January 1, 2001. Please see TSB-M-02(2)C for additional information.
CT-601.1

Expansion of the Federal Work Opportunity Tax Credit (WOTC) and the Effect on New York’s EZ Wage Tax Credit and ZEA Wage Tax Credit: The federal Job Creation and Worker Assistance Act of 2002 added a new targeted group, New York Liberty Zone business employees, for the purposes of the federal WOTC. New York Liberty Zone business employees may be considered targeted employees for purposes of the EZ wage tax credit and ZEA wage tax credit for taxable years ending on or after January 1, 2001. Please see TSB-M-02(2)C for additional information.
CT-604

Qualified Empire Zone Enterprise (QEZE) Technical Amendments: The Tax Law has been amended to reflect technical changes with regard to the QEZE tax credits. Please see TSB-M-02(5)C for additional information.
CT-604-CP

Qualified Empire Zone Enterprise (QEZE) Technical Amendments: The Tax Law has been amended to reflect technical changes with regard to the QEZE tax credits. Please see TSB-M-02(5)C for additional information.

Other information

Corporation tax resources and publications

Updated: April 21, 2017