Form CT-6 at a glance
What it is: CT-6 is the Election by a Federal S Corporation to be Treated As a New York S Corporation, from the Department of Taxation and Finance.
Who signs: For this election to be valid, all shareholders must signify consent by signing under D, Shareholder's signature (see instructions).
Where and when to file: Fax the form to 518-435-8605 (see instructions).
A filled-in Form CT-6 example: a two-shareholder corporation makes the election
How to fill out Form CT-6, box by box
Employer identification number and tax year beginning
Enter the Employer identification number, then the tax year beginning for which this election is to be effective (retroactive elections: see instr.)
Legal name of corporation and mailing address
Enter the Legal name of corporation, the DBA or trade name (if any) and the Mailing name (if different from legal name).
Under Mailing address, enter c/o Number and street or PO box, City, State and ZIP code.
Enter the Telephone number.
Federal election and the month and day your tax year ends
Mark an X in the box if federal election is pending.
Enter the tax year beginning for which the federal election to treat the corporation as an S corporation is effective.
Indicate the month and day your tax year ends.
State of incorporation and number of shareholders
Enter the State of incorporation and the Date of incorporation.
Enter the Date began business in New York State.
Enter the Number of shares issued and outstanding.
Enter the Total number of shareholders and the Number of shareholders who are nonresidents of New York State.
Shareholders' unanimous consent and individual affirmation
By signing below each shareholder of the above corporation elects to include all amounts required by Tax Law, Article 22, section 660, in computing his or her New York taxable income and certifies that the personal information given below is to the best of his or her knowledge and belief true, correct, and complete. See instructions if a continuation sheet or a separate consent statement is needed.
Enter the Social Security number or employer identification number.
Enter the Stock owned or percentage of ownership (see instructions) as the Number of shares or percentage of ownership.
Enter the Date acquired.
Certification and authorized person
By signing, you certify that this election and any attachments are to the best of your knowledge and belief true, correct, and complete.
The Authorized person enters the Printed name of authorized person, signs as Signature of authorized person and enters the Official title.
Enter the Email address of authorized person, the Telephone number and the Date.
Paid preparer use only
Paid preparer use only (see instr.): enter the Firm's name (or yours if self-employed), Firm's EIN and Preparer's PTIN or SSN.
The individual preparing this election signs, and enters the Address, City, State and ZIP code.
Enter the Email address of individual preparing this election, Preparer's NYTPRIN or Excl. code and the Date.
Common questions about Form CT-6
Where do I file it?
Fax the form to 518-435-8605 (see instructions).
Sources
[1] Form CT-6 (12/20), Election by a Federal S Corporation to be Treated As a New York S Corporation, New York State Department of Taxation and Finance (the Official source link on this page).
