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2016 - Forms corrections and changes (posted in 2016)

Caution: If you downloaded or printed any of the forms listed below prior to the Date Posted listed in the table, you should download or print them again. If the form was updated, the form number will link to the updated PDF files.


2016 - forms corrections and changes
PostedForm NumberRevision DateDescription of Change
9/15/16 ET-706 4/15 A revised version of Form ET-706 (4/15) was posted on September 15, 2016. If you downloaded this form before that date, note the following: The form was revised to correct the instruction on the first page for decedents who possessed a cause of action or were plaintiffs in any litigation at the time of death to refer to Schedule F, not E (the change is in bold):
  • If the decedent possessed a cause of action or was a plaintiff in any litigation at the time of death, mark an X in the box and complete Schedule F (see Form ET-706-I, Instructions for Form ET-706)
8/5/16 CT-3-I, CT-3-A-I, CT-3-S-I 2015 Additional corrections/clarifications were posted for these instructions. See the detailed listings.
7/27/16 RP-425-B 7/16 A correction was made to the Note at question 2. The form was updated and included an underline below the "B" in the form number. It was then revised in August and has a revision date of 8/16. If you downloaded the form prior to 8/19/16, you should download the newer 8/16 form. 
7/20/16 WCS-1-I 6/16 The mailing address for Form WCS-1 has changed. The new address is on the (6/16) version of the instructions. Follow this link to Form TP-32.2 to see the new mailing addresses for all Forms WCS-1. (Forms WCS-1 that were recently mailed to the older address have been forwarded.)
7/19/16 CT-33-D-I 8/16 and 4/11 The mailing address for Form CT-33-D has changed. The new address is in the (8/16) version of the instructions, Form CT-33-D-I. Follow this link to Form TP-32.1 to see the new mailing addresses for all Forms CT-33-D (for contracts with dates both before and after July 21, 2011). (Forms CT-33-D that were recently mailed to the older address have been forwarded.)
6/8/16 CT-43 2015

As a result of recent legislation, the 2015 Form CT-43 has been revised.  The revised form shows a box surrounding the form number CT-43 with a revision date of 4/16. 

Article 9-A taxpayers who, as mortgagee, paid the special additional mortgage recording tax on residential mortgages in any tax year beginning on or after January 1, 2015, may elect to treat the unused portion of special additional mortgage recording tax credit attributable to such mortgages as an overpayment of tax to be credited or refunded, instead of as a carryforward. Any carryforward of the SAMRTC from a prior period, including credit earned under former Article 32 or Article 9-A in a tax year beginning prior to January 1, 2015, is not eligible to be refunded. 

A residential mortgage is defined as a mortgage of real property that has been or will be principally improved by one or more structures containing a total of not more than six residential dwelling units, each with its own separate cooking facilities. 

These changes are effective for tax years beginning on or after January 1, 2015, and only apply to special additional mortgage recording tax paid, on or after January 1, 2015, as mortgagee with respect to those residential mortgages. 

If you are taxable under Article 9-A of the Tax Law and are claiming a credit for special additional mortgage recording tax paid on a residential mortgage, you should download the revised 2015 Form CT-43 for use.  If you have filed your 2015 return including Form CT-43 prior to revision and are now eligible to claim a refund or caryforward of credit attributable to special additional mortgage recording tax paid on residential mortgages, you may file an amended 2015 return and use the revised Form CT-43.

5/25/16 CT-641-I 2014 and 2015

Chapter 60 of the Laws of 2016 amended the definition of real property tax for the manufacturer's real property tax credit. The amendment is effective for tax years beginning on or after January 1, 2014. The bolded text below has been added to the definition. The instructions will not be updated for this law change until 2016.

Real property tax means a charge imposed upon real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, provided that the charge is levied for the general public welfare by the proper taxing authorities at a like rate against all property over which such authorities have jurisdiction, and provided that where taxes are levied pursuant to Real Property Tax Law, Article 18 or 19, the property must have been taxed at the rate determined for the class in which it is contained, as provided by such article, whichever is applicable.

The term real property tax includes taxes paid by the taxpayer on real property principally used during the tax year by the taxpayer in manufacturing where the taxpayer leases such real property from an unrelated third party if the following conditions are satisfied:

  • the tax must be paid by the taxpayer as lessee pursuant to explicit requirements in a written lease, and
  • the taxpayer as lessee has paid such taxes directly to the taxing authority and has received a written receipt for payment of taxes from the taxing authority.

A taxpayer principally engaged in the production of goods by farming, agriculture, horticulture, floriculture, viticulture, or commercial fishing that satisfies the above conditions, is eligible if the taxpayer leases such real property from a related or unrelated third party.
 
In the case of a combined group that constitutes a qualified New York manufacturer, the conditions in the preceding sentence are satisfied if one corporation in the combined group is the lessee and another corporation in the combined group makes the payments to the taxing authority.

The term real property tax does not include a payment made by the taxpayer in connection with an agreement for the payment in lieu of taxes (PILOT) on real property, whether such property is owned or leased by the taxpayer.
 
The term real property tax does not include a charge for local benefits, including any portion of that charge that is properly allocated to the costs attributable to maintenance or interest, when:

  • the property subject to the charge is limited to the property that benefits from the charge;
  • the amount of the charge is determined by the benefit to the property assessed; or
  • the improvement for which the charge is assessed tends to increase the property value.

    The instructions are not being revised to reflect this change.
5/17/16 CT-3-I 2015 On page 16, Part 6, Line 8 instructions, first paragraph, add the following sentence to the end of such first paragraph: “A stock that generates other exempt income as defined in section 208.6-a, and that is not, itself, marked to market under section 475 or section 1256 of the IRC, is not a QFI with respect to such other exempt income only, even if other stocks are marked to market in the tax year.”
5/17/16 CT-3-A-I 2015 On page 17, Part 6, Line 8 instructions, first paragraph, add the following sentence to the end of such first paragraph: “A stock that generates other exempt income as defined in section 208.6-a, and that is not, itself, marked to market under section 475 or section 1256 of the IRC, is not a QFI with respect to such other exempt income only, even if other stocks are marked to market in the tax year.”

On page 21, Worksheet for Part 6, line 47, the line 7, 8, and 9 text is changed to read:
7 Add all percentage amounts in column D, lines 2, 4, and 6, then divide by three
8 Enter 100% of receipts from other aviation services; also enter on line 47b of Form CT-3-A or Form CT-3-A/BC, as applicable
9 Multiply line 7 by line 8; also enter on line 47a of Form CT-3-A or Form CT-3-A/BC, as applicable”

Also, line 7 of the worksheet should have an entry area only for column D, NYS percentage. Thus, on line 7, the current entry area for column C, Everywhere, should be shaded, and column D, NYS percentage, should be unshaded. For line 8 of the worksheet, the current entry area should not appear as falling under column D, NYS percentage but, rather, should appear as a general entry area as line 9 of the worksheet appears.

5/17/16 CT-3-S-I 2015 On page 8, Part 6, Line 57 instructions, first paragraph, add the following sentence to the end of such first paragraph: “A stock that generates other exempt income as defined in section 208.6-a, and that is not, itself, marked to market under section 475 or section 1256 of the IRC, is not a QFI with respect to such other exempt income only, even if other stocks are marked to market in the tax year.” 
5/17/16 CT-3.1-I 2015 On page 2, Schedule B, the following should be added at the end of the definition for other exempt income, after the Tax Law citation: “Provided, however, that if a stock that generates other exempt income as defined in section 208.6-a is, itself, marked to market, and the 8% fixed percentage method election is made, no income from such stock is includible in other exempt income for that tax year. For information concerning marking to market, and the 8% fixed percentage method election, see the Part 6, line 8 instructions of Form CT-3-I, CT-3-A-I, or CT-3-S-I, as applicable.”  
5/17/16 CT-3.2-I 2015 On page 2, under the schedule C, line 5 instructions for the definition of total assets, and on page 3, under the Schedule D instructions for the definition of total assets, the 5th sentence is changed to read as follows: “For leased assets that are not properly reflected on a balance sheet, only leased real property is included in total assets, and such real property is valued at the annual lease payment multiplied by eight.”
5/17/16 CT-225-I and CT-225-A-I 2015 There is a new subtraction code, S-509, to be used to report expenses attributable to income that is not in federal taxable income due to a tax treaty. This is for Form CT-3 and CT-3-A filers that are alien corporations only. Also see A-506.
5/13/16 CT-33-A-I 2014 and 2015 The line 74 instructions on page 7 should read: If you have other additions to FTI, you must complete Form CT-225-A, New York State Modifications (for filers of combined franchise tax returns). Enter the amount from Form CT-225-A, line 5.

The line 83 instructions on page 8 should read: If you have other subtractions from FTI, you must complete Form CT-225-A, New York State Modifications (for filers of combined franchise tax returns). Enter the amount from Form CT-225-A, line 10.

The instructions are not being revised.

4/29/16 CT-33-M-I 2015 The NYS Corporation Tax mailing address on page 1 was changed to: NYS CORPORATION TAX, PO BOX 15181, ALBANY NY 12212-5181. The previous PO Box 22038 is no longer valid. Revised instructions were posted on 5/12/16. See previously issued  Form TP-32 for information about other mailing address changes.
4/28/16 CT-396 6/02 The mailing address was changed to a newer Post Office Box: PO BOX 15181, ALBANY NY 12212-5181. The previous Box 1909 is no longer in use. The form was updated with this change.
4/26/16 IT-2664, IT-2664-I, TP-584, TP-584-I, TP-584-SNY, AU-473-I, AU-474-I, FT-420, FT-500-I, FT-505, FT-942-I, FT-1006, FT-1011, and PR-677 Various The ZIP + 4 of the where to mail address was corrected on these forms but the revision dates were not changed. The +4 should have started with a 0 but did not. The first page and any other pages with the correction are marked with an underscore beneath part of the form number. The Tax Department was told that mail sent to the incorrect address has been delivered, but may not be in the future.
4/14/16 CT-600 2015 As a result of recent legislation, the ordering of tax credits under Article 9-A of the Tax Law has been amended. Any carry forward of EZ wage tax credit or ZEA wage tax credit used in 2015 must be entered on Form CT-600 in Section 4, on line 32, instead of Section 2, line 6. The form has not been revised.
3/16/16 IT-204-I, IT-204-CP-I, IT-204-IP-I 2015 Some credit addback information is missing from these instructions.
3/14/16 CT-3-A-I 2015  On page 27, in the Step 2 instruction that begins on page 26, the reference to “Step 3” should be changed to “Totals of Parts 1 and 2.”

On page 30, first column, first paragraph, in the parenthetical, the word “not” should appear before the word “marked,” so that the parenthetical reads “... (Form CT-3-A, Part 6, line 8 box is not marked), ...“.
3/14/16 CT-3-I 2015 On page 16, first column, add the following at the beginning of the first sentence of the 3rd paragraph under the heading “Section 210-A.5(a)(1) – Qualified financial instruments (QFIs), the 8% method” (the line 8 instruction):

“Regardless of whether or not the 8% fixed percentage method is elected,”

so that such first sentence now reads:

“Regardless of whether or not the 8% fixed percentage method is elected, when any financial instrument has been marked to market that is reported on:... “.

On page 18, first column, under the heading “Section 210-A.5(a)(2)(H) – Income from other financial instruments” line 30 instruction, add the following text to the end of the current instruction:

“If the fixed percentage method election has been made, include on this line:

  • dividends and net gains from stock that is business capital if you have, in the tax year, marked to market any stock under IRC section 475 or 1256, provided that dividends that qualify as other exempt income should not be included; and
  • net gains from the sale of partnership interests in widely held or publicly traded partnerships if you have, in the tax year, marked to market any partnership interest in a widely held or publicly traded partnership under IRC section 475 or 1256.”
3/14/16 CT-3-S-I 2015 On page 8, second column, add the following at the beginning of the first sentence of the 3rd paragraph under the heading “Section 210-A.5(a)(1) – Qualified financial instruments (QFIs), the 8% method” (the line 57 instruction):

“Regardless of whether or not the 8% fixed percentage method is elected,”

so that such first sentence now reads:

“Regardless of whether or not the 8% fixed percentage method is elected, when any financial instrument has been marked to market that is reported on:...“.

On page 10, first column, under the heading “Section 210-A.5(a)(2)(H) – Income from other financial instruments” line 79 instruction, add the following text to the end of the current instruction:

“If the fixed percentage method election has been made, include on this line:

  • dividends and net gains from stock that is business capital if you have, in the tax year, marked to market any stock under IRC section 475 or 1256, provided that dividends that qualify as other exempt income should not be included; and
  • net gains from the sale of partnership interests in widely held or publicly traded partnerships if you have, in the tax year, marked to market any partnership interest in a widely held or publicly traded partnership under IRC section 475 or 1256.”
2/10/16 IT-209, IT-215 2012 - 2015 Important information for taxpayers without a social security number for themselves or any qualifying children.
2/10/16 IT-213 2012 - 2015 Important information for taxpayers without a social security number or individual taxpayer identification number (ITIN) for themselves or any qualifying children.
2/9/16 IT-205-A 2015 The reference on line 33 of Form IT-205-A, Fiduciary Allocation, should be to line 55 rather than to the sum of lines 52 and 55.  
 
Line 33 in Schedule 4 of Form IT-205-A should read as follows:
 
33   Enter the amount from Schedule 6, line 55
2/5/16 Various forms Various Mailing addresses for some forms are no longer usable by a private delivery service; see Publication 55, Designated Private Delivery Services, for more information. If the address includes W A Harriman Campus, Albany NY 12227 (plus any ZIP + 4), you will need to change those two lines of the address to 90 Cohoes Ave, Green Island NY 12183 if not mailing by the U.S. Postal Service.
2/5/16 Various CT forms
Various Mailing addresses for many corporation tax forms have changed. The new addresses are on the 2015 forms. Follow this link to Form TP-32 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.) 
Updated: